Crescencio P. Co Untian Jr. took B.S. in Accountancy in Xavier University in Ateneo de Cagayan and graduated as Magna Cum Laude. He is a member of the Philippine Institute of Certified Public Accountants and the Integrated Bar of the Philippines. He is also a professor – Colleges of Law & Accountancy in Xavier University, Ateneo de Cagayan and Liceo de Cagayan University in Cagayan de Oro City. He has three published books, Mercantile Law Digest, Taxation Digest: A Bar Examination Reviewer (2022), Taxation Digest: A C.P.A. Board Examination Reviewer (2022).