also known as Heliodoro D. Tingson Jr., Heliodoro D. Tingson Jr.
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I was born, grew up, and went to school in the Philippines. I earned my Bachelor or Science in Business Administration major in Marketing from the University of the Philippines in Diliman, Quezon City, Philippines in 1971. At the university, I became a member of the famed Rayadillo Model Company of the U.P ROTC.
After college, I pursued the study of Law first at the University of San Agustin in Iloilo City, Philippines from 1972 until 1974. In 1974, I moved to San Beda College in Manila, Philippines and graduated among the top graduates of SBC Law Class of 1976. I was awarded the Gold Medal during the graduation rites of SBC Law Class of 1976. I took the Philippine Bar of November 1976, and was admitted to the practice of Law by the Philippine Supreme Court on May 3, 1977.
After I became an attorney in the Philippines, I joined Sycip, Gorres, Velayo & Co. (SGV), CPA (Arthur Andersen Philippines) where I became a Tax Supervisor, and handled tax litigation cases at the Philippine Court of Tax Appeals (CTA). After SGV, I joined Joaquin Cunanan & Co., CPAs (Price Waterhouse Philippines) where I became a Senior Tax Manager, and where I also became in-charge of tax litigation cases at the Philippine CTA. Finally, I joined Punongbayan & Araullo - P&A (Ernst & Young Philippines) where I was admitted as a Tax Partner. During all my stay at SGV, Joaquin Cunanan, and P&A, I was also one of the leading tax lecturers at various seminars conducted for clients and universities all over the Philippines.
Back in the Philippines, I was also Professor of Law and Taxation at various universities and colleges such as: University of the East; University of Santo Tomas; De la Salle University; Polytechnic University of the Philippines; Philippine Christian University; and the St. Scholastica's College.
I came to the United States in 1984. I had worked as Accountant of GMF Finance Auto Sales in 1985 until 1987, as Controller of Wheeler RV in 1986 until 1987, and as Law Clerk with the Law Firm of Singleton, Delanoy, Jemison & List, Chartered. All these entities are located in Las Vegas, Nevada.
In the late part of 1987, I moved to Los Angeles, California where I worked as Accounting Instructor for Watterson College, a division of Careercom. In 1987, I was made in-charge of the Accounting Department of Watterson College in West Covina, California.
I took the California General Bar Examinations in the early part of 1990, and was admitted by the California Supreme Court to the practive of Law in October of 1990. I passed the bar examinations the first time I took it.
Languages spoken: English, Tagalog
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