Lyon Gabriel O. Carullo, J.D., CPA
Associate of Arzaga & Associates
Lyon Gabriel O. Carullo offers a strong background in accountancy and law. A Certified Public Accountant (CPA) since 2019, he earned his Bachelor of Science in Accountancy from the Philippine School of Business Administration in Quezon City and recently completed his Juris Doctor at the University of Asia and the Pacific (UA&P) in 2025. His dual training in law and accountancy positions him to provide well-rounded insights in both financial and legal matters.

Legal Expertise And Specializations
Taxation Law
Atty. Lyon applies his expertise in accounting and taxation to support clients in tax compliance, planning, and dispute resolution.
Corporate Law
Atty. Lyon provides assistance in corporate structuring, governance, and transactions, combining legal and financial perspectives.
Criminal Law and Litigation (Developing Practice)
Expanding his experience in research, drafting, and case preparation for trial advocacy.
Affiliations and Accolades
Atty. Lyon is a Certified Public Accountant (2019) and an active member of the Philippine Institute of Certified Public Accountants (PICPA). His training as both a lawyer and an accountant strengthens his ability to handle matters that require financial accuracy and legal precision.