Far Eastern University (Filipino: Pamantasan ng Malayong Silanganan), also referred to by its acronym FEU, is a private non-sectarian university in Manila, Philippines. Created by the merger of Far Eastern College and the Institute of Accounts, Business and Finance, FEU became a university in 1934 under the guidance of its first president, Nicanor Reyes Sr. The first accountancy school for Filipinos, the university, through the years, has expanded its course offerings to the arts and sciences, architecture, fine arts, education, engineering, computer studies, graduate studies, tourism and hotel management, law, nursing, and medicine. FEU has seven campuses located in Metro Manila, Cavite and Rizal. It offers programs from elementary, secondary, tertiary, to graduate school. FEU Manila comprises several Institutes that offer specific programs. The accountancy program, along with its other undergraduate programs, have received the highest Level IV accreditation from the Philippine Association of Colleges and Universities Commission on Accreditation (PACUCOA). The Commission on Higher Education (CHED) has also granted it as a Center of Development in Business Administration and a Center of Excellence for Teacher Education. Since its establishment in 1928, FEU has produced national artists, business tycoons, ambassadors, justices of the Supreme Court and other judicial bodies, technocrats in private and government sectors, finance wizards, acclaimed physicians, nurses, educators, theater and media luminaries and so many others in different fields of expertise. The University was founded in November 1933 when the Far Eastern College and the Institute of Accounts, Business and Finance (IABF) merged. Far Eastern College, founded in 1919 by Vicente K. Fabella (the first Filipino CPA), Nicanor Maronilla-Seva, Francisco Africa, Pedro Cortez, and Salvador Unson, had been a liberal arts college in Quiapo; while the IABF had been established (originally under the name Institute of Accountancy) by Francisco Dalupan Sr.