EBMCPA - Key Persons


Christabel Dalman

Chrissie was born and raised in the Philippines where she attended Manila's De La Salle University and graduated with a Bachelor's Degree in Accounting in 2003, successfully passing the Certified Public Accountant Board Exams for the Philippines in the same year. Chrissie joined the firm in January 2004 and attained her license as a Certified Public Accountant in the State of California in 2009. She is currently one of the firm's supervisors with experience in the supervision and preparation of corporate, partnership, personal and payroll tax returns. Over the years, she has performed compilation, review, and audit engagements. Chrissie also specializes in providing various financial and tax support services to Medicare Certified Home Health Agencies, including the proper maintenance of accounting records under the Medicare program and supervision and preparation of annual Medicare Cost Reports.

Earl Benedict Macasaet - President

Job Titles:
  • President
  • INC
  • Member of
Before founding his own CPA firm, Earl served in a variety of capacities where he was responsible for the preparation and review of Financial and Compliance Audit reports for government non-profit/for-profit entities under the Departments of Education (Federal & California), Health, Housing and Urban Development (HUD), and Labor, as well as various county and city agencies. Earl now specializes in the preparation of Medicare Cost Reports and Income Tax Returns(Corporate, Partnership, Individual, Non-Profit, Sales, and Payroll). Earl also represents clients during governmental audits by Medicare, the Internal Revenue Service (IRS), the Franchise Tax Board (FTB), the Employment Development Department (EDD), the State of Board of Equalization, and the Office of the Inspector General (OIG), as well as client hearing before the Department of Health and Human Services. He has worked hard to build a strong team that serves his clients well and that has enabled the firm to enjoy its steady growth and success. Earl Benedict Macasaet is an active member of AICPA and the California Society of Certified Public Accountants.

Kathy Maravilla

Kathy attended Loyola Marymount University in Los Angeles, California where she graduated with a Bachelor of Science in Accounting in 2003. She passed the Uniform Certified Public Accountant Examination in 2004, becoming a Certified Public Accountant licensed in the State of California the following year. She has been with the firm since 2001 when she started as an intern and is currently one of the firm's supervisors. Over the years, she has performed audit, compilation and taxation services for a broad scope of clients including Medicare home health agencies, hospices, skilled nursing facilities, HUD agencies, non-profit organizations and privately held companies. As a result, she possesses valuable skills and expertise pertaining to audit engagements subject to Government Auditing Standards and other regulatory agencies, Medicare regulations, cost report preparation, corporate and partnership taxation, and Enterprise Zone Credits. In her capacity as quality control specialist, she is responsible for making sure that financial statements in which an audit report is issued adhere to Generally Accepted Accounting Principles, Generally Accepted Auditing Standards, and the firm's internal quality standards.

Michelle Bernal

Michelle holds a Bachelor of Science degree in Accountancy from De La Salle University in the Philippines, where she is also a CPA. She migrated to the United States in 2006 and joined the firm in February 2011. She became licensed as a Certified Public Accountant in the State of California in January 2012. With her vast experience in general and financial accounting, Michelle has developed a keen eye for details when preparing personal and business taxes. Moreover, she has been assisting clients with their installment agreement requests and other representation with the IRS, FTB, and EDD.