By Jose Cielito Reganit
MANILA – The House prosecution’s forensic accounting expert on Monday confirmed that he and five assistants worked without compensation in preparing a report identifying PHP817.87 million in alleged unexplained wealth involving Vice President Sara Duterte and her husband, lawyer Manases “Mans” Carpio.
Lawyer-accountant Alexander Cabrera, chairman emeritus of Isla Lipana & Co. (PwC Philippines), made the confirmation during cross-examination by defense counsel Kristine Ferrer on Day 38 of Duterte’s Senate impeachment trial.
Asked how many people assisted him in preparing and finalizing his forensic report, Cabrera said he initially worked with two assistants before adding three more because of delays in obtaining bank records.
Ferrer then asked whether all five assistants had also rendered their services pro bono, or free of charge.
“Opo (Yes),” Cabrera replied.
Cabrera also confirmed that it was House prosecutor Akbayan Rep. Chel Diokno who approached him to undertake the forensic accounting examination.
“That is correct. It’s the prosecutors, po,” Cabrera said when asked whether the House prosecution had initiated his engagement.
He said he received his engagement letter in early June 2026. Although the letter did not specify all the procedures he would undertake, Cabrera said the agreement was for him to prepare a forensic report based on documents provided for his examination.
Ferrer also questioned Cabrera about his leadership roles in organizations that had publicly called for Duterte’s impeachment trial to proceed.
Cabrera acknowledged his involvement in the Justice Reform Initiative, Integrity Initiative Inc. and the Management Association of the Philippines.
He confirmed that he accepted the prosecution’s request despite the public statements issued by the organizations.
Cabrera earlier testified that his examination of bank records, tax documents, corporate filings and Statements of Assets, Liabilities and Net Worth (SALNs) uncovered approximately PHP817.87 million in alleged unexplained wealth involving Duterte and Carpio from 2022 to 2025.
Expert stands by unexplained wealth findings
Cabrera reaffirmed his findings during cross-examination by Ferrer.
“That is the results of my review po,” Cabrera said when Ferrer characterized the PHP817.8-million figure as an allegation in his forensic report.
“The unexplained wealth that we covered is for the period ’22 to ’25 po,” Cabrera said.
Cabrera also confirmed that his report identified possible constitutional violations arising from the financial discrepancies uncovered during his examination.
He clarified, however, that the laws cited in his report were those that “may have been violated,” rather than laws whose violation had already been conclusively established.
The laws included Republic Act (RA) 1379, which governs forfeiture of unlawfully acquired property; RA 6713, or the Code of Conduct and Ethical Standards for Public Officials and Employees; RA 3019, or the Anti-Graft and Corrupt Practices Act; and RA 12009, or the New Government Procurement Act.
Cabrera also cited the Civil Service Commission’s rules governing SALNs.
The findings were among the evidence presented by the House prosecution under Article II of the impeachment complaint, which accuses Duterte of unexplained wealth and violations of SALN disclosure requirements.
The defense has disputed the prosecution’s allegations and is cross-examining Cabrera on his methodology, professional background and conclusions. (PNA)
EXPERT WITNESS. Lawyer-accountant Alexander Cabrera testifies before the Senate impeachment court on Monday (Oct. 11, 2026). Cabrera reaffirmed his findings of PHP817.87 million in alleged unexplained wealth involving Vice President Sara Duterte and her husband, lawyer Manases “Mans” Carpio.
