Santos-Cua Accounting, Auditing, & Consulting Firm (Santos-Cua AAC Firm) of Cagayan de Oro City, is a firm founded in 2009 by Gladeys Jill A. Santos-Cua who has three (3) professions namely: Certified Public Accountant (CPA), Real Estate Broker (REB), and Real Estate Appraiser (REA).The Firm’s Practitioner earned her degree of Bachelor of Science in Accountancy and Masters in Business Administration from the University of the Philippines in the Visayas and Ateneo de Cagayan University, respectively. She was the past president of the Philippine Institute of Certified Public Accountants (PICPA) Cagayan de Oro-Misamis Oriental Chapter. PICPA National awarded her as National Young Achiever in 2009 and her chapter as Most Outstanding Chapter during her presidency in 2010. The Practitioner is well-trained here and abroad on areas of Accounting, Auditing, and Real Estate. .