Our Firm

Old school values, progressive mindset

We at Diaz Murillo Dalupan and Company (DMD) take pride in being one of the largest accounting firms in the practice today. We have firmly and consistently established our position as a formidable service provider of basic to complex industry-specific services, which include auditing, tax, accounting, outsourcing, and management consultancy services.

On our 60th year, we have a long established history of industry experience and compliance—a proven demonstration of public trust, confidence, integrity, and competence.

We’ve retained all the great values from our storied past—an undiminishing drive for excellence, exacting moral standards, and leadership in the profession—and combined those with a growth mindset that pushes for continual and meaningful progress for both the Firm and our clients.

A Human Touch

Personalized, steadfast, and professional service distinguishes us from the rest.

Apart from being regulatory compliant, our service is always personalized depending on the needs of the client. We understand our client needs and strive to recommend innovative solutions to address them.

We are in the business of cultivating collaborative relations with our clients. After all, our clients are our partners.

To top our already competitive pricing, it is not unusual for the Firm to offer value-added services to our clients on improving business processes and assistance in the aspects of compliance, accountability, and transparency.

We go the extra mile in an earnest desire to deliver on our promise of being your partners in progress.

Our Vision Mission


Our Vision is to be a provider of full range services to our clients, a partner of the nation towards progress and of our people’s professional growth and personal fulfilment


To the Client: A commitment to provide personalized audit and assurance, tax and a full range of advisory services that exceed their expectations

To the People: To be a partner in sustaining economic growth by promoting public accountability, good governance and integrity in the service to the accountancy profession, God and country

To our Associates: To bring out their best potentials through a rewarding career with the Firm


Founded in 1959, DMD flourished at its infancy with the astute resourcefulness, prolific experiences and global connections of its Founder and Chairman Emeritus Luis C. Diaz. In 1960, Diaz made travel a life-long learning experience and visited over 30 US states and US cities in his eight-month stint as an Eisenhower fellow. This was an invaluable catalyst in the Firm’s growth. To manage its increased clientele and services, L.C. Diaz and Associates engaged new partners and changed its name to L.C. Diaz Company CPAs (LCD and Co.) in 1970.

In spite of the political turmoil in 1970 and the economic recession in 1980, LCD and Co. managed to grow through creative entrepreneurial acumen, as it established branches to capitalize on the thriving commercial and manufacturing enterprises in the cities of Cebu and Davao. With this countrywide-expansion, LCD and Co. forged a partnership with a multinational global auditing firm. The fruitful alliance became a fertile environment for the best of the best – providing challenging career growth and strategic business development strategies.

In the early 1990’s, LCD and Co. expanded by elevating internally developed partners/associates and changed the Firm’s name to Diaz Murillo Dalupan and Company (DMD) – a Firm then acknowledged as a leading industry player, so that when the Asian meltdown occurred in the late 1990’s, it had the strength to move forward in professional services and clientele.

Through the years, DMD has earned the respect of the local and international business communities as it persevered to become an institution of dedicated service, competence and integrity. DMD renews its unwavering commitment to excellence and uplifts its spirit of moral standards, charity and leadership in the profession. With over three hundred partners, principals and associates, DMD takes pride in being an independent 100% -Filipino Firm and a cost-effective provider of basic to complex Industry-specific services which include Audit and Assurance, Tax and Corporate Services, Advisory, Business Process Outsource and CPD Accredited Training. It renewed relations with other external professional groups and established itself as a formidable service provider for the locally-based clients and Philippine subsidiaries of international industries and financial enterprises.

Our Global Affiliate:
HLB International

Global Reach,
Global Quality

About HLB International:

HLB International is a global network of independent advisory and accounting firms. Local networks are globally competitive with their incomparable industry experience and diverse range of services

Founded in 1969, HLB International ranks as one of the largest accounting and business advisory groups worldwide. HLB member firms have extensive experiences in different assignments across clients of varying scales and sizes, ranging from large public-listed and public sector clients to the owner-managed and director-controlled companies.

Member firms are globally respected and nationally recognized practitioners, ranking in the top 10 of their respective locations. HLB International can provide high quality professional services in all the principal business centers worldwide, not only in audit and tax compliance but in a wide range of taxation and financial advisory services at both the national and international levels, including doing business in each member’s locality.