Jean Maricar Lopez did not begin her career intending to become a forensic accountant. Like many high-performing accounting graduates, her path started in traditional audit—structured, methodical, and grounded in standards. What distinguished her journey was not a single dramatic pivot, but a gradual realization that she was drawn to the investigative side of accounting, where numbers tell stories and inconsistencies demand answers.
After earning her Bachelor of Science in Commerce, majoring in Accounting, from the University of Santo Tomas, Lopez passed the Certified Public Accountant (CPA) licensure exam just six months after graduation. She joined Diaz Murillo Dalupan, then one of the Philippines’ top auditing firms, as a junior auditor. Within a year, she was promoted to Senior Auditor—a recognition of her technical competence and discipline.
While the promotion was encouraging, Lopez felt the limits of narrow specialization. Audit gave her structure, but she wanted exposure beyond compliance and financial reporting. She moved into roles that expanded her responsibilities across accounting, taxation, budgeting, and internal audit leadership. It was during this phase—working inside organizations rather than reviewing them from the outside—that her professional interests began to shift.
Internal audit, in particular, changed how she viewed accounting work. Documenting internal controls, evaluating processes, and identifying weaknesses appealed to her analytical instincts. She found satisfaction not just in identifying issues, but in understanding how systems failed—and how they could be strengthened. That experience later proved invaluable when she began developing process manuals and conducting investigative audits.
The transition toward forensic accounting did not happen overnight. Lopez describes her early exposure as organic rather than deliberate. While working as an internal auditor for a real estate company, she found herself increasingly involved in investigations. “I enjoyed evaluating internal controls and identifying process weaknesses,” she recalls. “And I found great satisfaction when my audit reports led to the discovery of fraud.”
The turning point came when two corporations engaged her to conduct fraud audits—work that went beyond internal recommendations. Her findings were used to support legal action in court. For Lopez, this was a defining moment. The work demanded rigor, objectivity, and resilience. It also revealed the real-world impact of forensic accounting: financial analysis that could withstand legal scrutiny and influence outcomes beyond the boardroom.
This investigative role required a different mindset from traditional accounting. Evidence mattered more than assumptions. Documentation had to be meticulous. Conclusions needed to be defensible, not just logical. Lopez learned to approach each engagement with professional skepticism, balancing technical skill with judgment and restraint.
Before fully committing to forensic work, Lopez broadened her skillset in an unexpected way. At her own request, she took on a sales role at an insurance company—an experience that sharpened her communication and client engagement skills. It transformed how she interacted with stakeholders and earned her the nickname “the Smiling Accountant.” The role reinforced an important lesson: technical expertise alone was not enough. Clear communication and trust were equally critical, especially in sensitive investigations.
The Asian Financial Crisis of 1997–1998 also shaped her perspective. As industries struggled, Lopez saw firsthand the relative stability of the accounting profession. She returned to public accounting full-time, joining SGV & Company as an Audit Supervisor, where she managed teams and handled audits and consultancy work for insurance clients. She also conducted profitability analyses for specific product lines—work that further strengthened her analytical foundation.
Eventually, Lopez founded J. S. Lopez Consultancy, offering bookkeeping, taxation, accounting, and internal audit services to small and medium-sized enterprises. While the firm addressed a broad range of client needs, forensic accounting became an increasingly important part of her practice. Over time, she transitioned from being a generalist to a specialist—leading fraud investigations that required independence, discretion, and authority.
Today, Lopez, now Certified Forensic Accountant, specializes in forensic accounting and continues to conduct fraud audits, including complex cases involving senior executives. Her journey—from junior auditor to fraud investigator—reflects a career built on curiosity, adaptability, and a willingness to move beyond conventional paths.
For young CPAs and accountants, her story offers a clear lesson: specialization does not always begin with a title or certification. It often starts with paying attention to the kind of problems that energize you—and having the courage to follow that thread, even when it leads beyond familiar ground.
