Personal profile

Research interests

Raul is a Senior Lecturer at CDU’s Faculty of Arts and Society, specialising in auditing and financial accounting. His research interests include auditor professional judgement, ethics, artificial intelligence, machine learning and risk assessment process in the areas of auditing and accounting in general.

Bio: Raul holds a double-degree Bachelor of Science in Accountancy (Cum Laude Honours) and Bachelor of Science in Business Administration major in Finance & Management Accounting (Magna Cum Laude Honours). In 2002, he passed the National Certified Public Accountant (CPA) Board Exam in the Philippines. After earning his MBA (Accounting Stream) program at CDU Australia in 2009, Raul completed his Graduate Diploma of Chartered Accounting (GradDipCA) and the CA Program with the Chartered Accountants Australia and New Zealand (CA ANZ). He became a full CA member in April 2011.

Public Practice: Before joining CDU, Raul worked in the accounting public practice sector commencing in 2002. He has over 20 years of experience and expertise in the specialised areas of auditing, assurance, and business advisory services in Australia and overseas. He was a Senior Manager in the Audit and Advisory Business Services Department of Merit Partners Chartered Accountants (former EY Darwin, Australia), conducting statutory and non-statutory external audits, internal audits, SMSFs, compliance audits, and internal control reviews, corporate governance, and financial reporting. Raul was a Registered Auditor of the Australian National Audit Office (ANAO) and the Northern Territory Auditor’s General Office (NTAGO) from 2006 to 2016.

Academia: Raul is a senior lecturer and unit coordinator of the Auditing and Assurance units. He has also lectured in Financial Accounting & Reporting (International and Australian Accounting Standards), Management Accounting, Corporate Accounting, and Taxation (Australia and the Philippines). Currently, Raul is the Lead Project Manager of CDU Free Tax Clinic, supported and funded by the Australian Taxation Office (ATO). This provides free tax services to unrepresented taxpayers and business entities. Raul has also served as the Course Coordinator for the Bachelor of Accounting from 2018 to 2021.

Community Engagement: Raul is a member of the Chartered Accountants Australia and New Zealand (CA ANZ) and the Philippine Institute of Certified Public Accountants (PICPA). He also sits as one of the Committee members of the Northern Territory Chartered Accountants (NTCA) panel, the advisory group chosen to represent the Chartered Accountant members of the Northern Territory.

Raul leads and manages the CDU Free Tax Clinic team in partnership with the ATO and a Territory registered tax practitioner, SAMAF Accountants and Consultants. The clinic is an accredited Work Integrated Learning (WIL) program by the CDU, where it provides training (soft and technical skills) and real-life work experience to Bachelor of Accounting and Master of Professional Accounting students. It assists unrepresented taxpayers (who could not afford to pay professionals or those in vulnerable situations) in complying with and meeting their tax affairs. Eligible clients receive assistance from students under the supervision of academic staff and registered tax practitioners. The program has two-fold objectives: 1) to help the NT community and 2) to provide practical and real work experience to our CDU accounting students, which allows them to be job-ready at the completion of their qualifications.

In addition to the tax clinic's outreach programs in Katherine and Alice Springs, the team has expanded its services online to more remote areas in the Territory, including the Barkly Region, Tennant Creek, Daily Rivers and other communities that cannot be accessed physically. It had also set up a clinic with the STEPS NT and Melaleuca Australia for humanitarian entrants and the Australian Red Cross for clients from culturally and linguistically diverse (CALD) backgrounds. The services are also in various languages, such as English, Urdu, Tagalog (Filipino), Estonian, Russian, Kutchi, Gujurati, Swahili, Lingala, Cantonese, Mandarin, Vietnamese and Arabic.

CDU Free Tax Clinic has mentored over 25 WIL student participants and volunteers. It has helped and assisted more than 600 individuals comprising NT residents, First Nations, international students, and migrant communities and assisted over 150 micro and small businesses and not-for-profits. Due to its successful operations, the clinic has been featured in the Accountants Daily News, see website link -

External positions

Committee Member NT, Chartered Accountants in Australia and New Zealand

1 Jul 2015 → …


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Collaborations and top research areas from the last five years

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