SyCip, Gorres, Velayo & Co. (SGV) is a professional services firm. It provides actuarial advisory, business advisory, business risk, financial services risk management, fraud investigation and dispute, and technology and security risk services. It also offers accounting and financial reporting, external audit, financial accounting advisory, tax advisory, transaction advisory, corporate development, and transaction planning and management services. SGV is a member practice of Ernst & Young Global. The firm was founded in 1946 and is based in Makati City, Philippines with additional offices in Bacolod City, Baguio City, Cagayan de Oro City, Cavite City, Cebu City, Davao City, and General Santos City, Philippines.