Clarence Juvenal M Dela Cruz
Audit Partner


Current role description

Clarence is a Partner for Audit Practice at RSM Indonesia, having progressed since joining the firm in 2012. He is responsible for the Audit and Assurance services of listed and non-listed companies in Indonesia. He also undertakes special engagements related to Global Corporate Actions, Bond Issuance, and Initial Public Offerings (IPO). Moreover, he Is the Deputy Division Chief Operating Officer for one of the audit divisions and the RSM Indonesia Independence Contact and Global Relationship Tracker Coordinator. Previously, he worked for one of Big Four accounting firm in Philippines.

Current service skills and experience

Clarence has significant Audit and Assurance, Business Process Review, Financial Due Diligence, Agreed-upon Procedures, and other Attestation experience. He specializes in Capital Market transactions – Initial Public Offerings and Bond Issuance, which includes arrangement and comfort letters, prospectus reviews and memorandums, and summaries of the difference between accounting standards. He is an expert in International Financial Reporting Standards (IFRS) and Indonesian Financial Accounting Standards.

Clarence has in-depth experience as Group Auditor; performing audits, reviewing Group consolidated financial statements, and coordinating and instructing component auditors to consolidate Parent Entities for clients in Indonesia. He also performs audits and reviews of financial statements, financial information, and reporting packages as Component Auditor for the Group auditor or other RSM firms acting as the Group auditor.

Current sector or industry expertise

Clarence provides services to clients from various sectors, as well as multinationals. He takes a client-focused approach and has the technical skills, knowledge, and ideas to provide clients value in most industries. For the recent years, he has also served clients from industrial products, mining and related services, real estate and construction, financial services, telecommunications, logistics, manufacturing, and retail, thereby gaining more expertise in these sectors.

Approach to service delivery and other

Clarence takes a fresh perspective and uses an intelligent risk-based audit approach, working closely with clients to understand their business and identify future challenges. He collaborates with experienced and dedicated experts to address specific needs and carry out his clients' vision. He balances high-level procedures while maintaining attention to detail, using robust and insightful journal testing and analytical data procedures. Clients can expect timely services that meet deadlines and keep them regularly updated to identify and resolve problems.


  • Bachelor of Economy, majoring in Accounting, Polytechnic University of the Philippines, Philippines

  • Certified Public Accountant (CPA) Philippines, Board of Accountancy of the Philippines

  • Certified Fraud Examiner (CFE), ACFE