YEAR IN REVIEW 2015 CPA AUSTRALIA SINGAPORE
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2 SINGAPORE 2015 HIGHLIGHTS >150,000 FINANCE OPERATIONS DEVELOPMENT PROGRAM MEMBERS ACROSS 120 COUNTRIES PRO BONO 61 YEARS IN SINGAPORE SINCE 1954 ACCOUNTANCY SINGAPORE FINANCE > 120 FUTURESCAPE PROFESSIONAL DEVELOPMENT EVENTS SINGAPORE GOVERNANCE AND AQI TRANSPARENCY INDEX (SGTI) NEW TOOL TO IMPROVE AUDIT QUALITY
2015 YEAR IN REVIEW 3 2015 has been a busy year as CPA Australia continued its 61-year journey in Singapore. We advanced our members’ interests through education and sharing of knowledge, as well as advocating their views and promoting the value of CPAs to all sectors of business and the public. The Singapore Division also launched a number of new initiatives to profile our members and extend the CPA Australia brand and visibility. NEW TOOL TO HELP AUDIT COMMITTEES DISCHARGE DUTIES CPA Australia partnered the Accounting and Corporate Regulatory Authority (ACRA) to launch a new tool to help audit committees better discharge their duties. The report, entitled Deepening the Audit Quality Conversation, provides a framework of measurable data points for audit committees (ACs) to consider when choosing their auditors. Known as audit quality indicators (AQIs), the data points give a sense of auditors’ ability to deliver quality audits. The AQIs Disclosure The new report was launched at the annual “I am confident that audit committees Framework is the first of its kind flagship CPA Congress in October by ACRA’s that utilise the AQIs will see audit quality in the region. Chief Executive, Kenneth Yap. improve over time.”– Kenneth Yap, Chief Executive, ACRA.
4 SINGAPORE LEADERSHIP, STRATEGY AND BUSINESS CPA Congress 2015 brought together more than 300 senior executives from the accounting and finance profession in Singapore. Based on the theme Leadership, Strategy, Business, delegates heard perspectives from thought leaders on issues like cyber defence, leading millennials, cognitive computing, and transforming and offshoring accounting practice functions. A panel of business leaders debate on how Wong Su-Yen, CEO, Human Capital organisations can harness the energies of Leadership Institute, shares vital tips intrapreneurs into a game-changing combination. on the best practices in handing millennials. ACCESS TO KNOWLEDGE – BROADENING THE AUDIENCE CPA Australia signed a strategic partnership with the NTUC. Both parties will collaborate under NTUC’s U Associates initiative to engage Singapore accounting professionals through joint programmes. This tie-up will help entrench a culture of life-long learning amongst accountants and finance professionals and help them build industry skills to stay relevant as Singapore transforms into a global accountancy hub. CPA Australia joins the NTUC U Associate family, making it the first professional accounting body to do so. L to R: Melvin Yong, Singapore Country Head, CPA Australia; Philip Yuen, Singapore Divisional President, CPA Australia; Edwin Lye, Vice President, NTUC; Vivek Kumar, Director, U Associate and Future Leaders Programme, NTUC.
2015 YEAR IN REVIEW 5 ENHANCED TRAINING SUPPORT CPA Australia created the Finance Singapore Citizens and Permanent Operations Development Program, Residents receive training subsidies supported by NTUC U Associate that cover more than 40% of the fees and e2i, to enhance the skills of for courses under this programme. individuals in finance functions. This initiative represents CPA Australia’s commitment to provide life-long learning tailored to the needs of our members and the industry. The Finance Operations Development Program comprises workshops that focus on technical and soft skills. Learners have the flexibility to prioritise their professional development needs through a holistic learning pathway. Find out more at cpaaustralia.com.au/funding NEW PLATFORM FOR ACCOUNTANTS TO VOLUNTEER PROFESSIONAL SKILLS FOR SOCIAL NEEDS In April, CPA Australia partnered As a member benefit, CPA Australia provides complimentary professional the Singapore Accountancy indemnity (PI) cover for our members when they offer accounting or Commission to launch a platform professional services on a pro bono basis. Find out more on the volunteering to promote skills-based volunteering opportunities at probonoaccountancy.sg for the benefit of society as Singapore celebrated 50 years of nation-building. Pro Bono Accountancy Singapore is the first such initiative in the local accountancy sector. It encourages accountants and finance professionals to volunteer their technical skills to help charities and social organisations enhance their finance functions. Pro Bono Accountancy Singapore aims to reach out to 30,000 accountants and finance professionals and match them to the requirements of charities and social organisations. CPA Australia and the Singapore Accountancy Commission, alongside Shared Services for Charities and Empact, sign a memorandum of understanding to launch Pro Bono Accountancy Singapore. L to R: Peter Yang, Executive Director, Empact; Melvin Yong, Singapore Country Head, CPA Australia; Uantchern Loh, Chief Executive, Singapore Accountancy Commission; Lilian Tay, Chief Executive Officer, Shared Services for Charities.
6 SINGAPORE EXTENDING OUR THOUGHT LEADERSHIP CPA Australia, in conjunction with This publication helps companies Now into its 4th volume, the KPMG and NUS Business School, leverage the benefits of analytics Corporate Governance Case published a landmark study that and understand ways to protect Studies series sustains our quest to provides interesting insights into the themselves against increasingly promote rich discussions to raise the trends raised in the annual Singapore hostile cyber risks. It equips decision bar on governance and transparency Auditor-General’s Office (AGO) makers with industry-relevant insights across companies and markets. reports dating back 25 years from into the most significant issues CPA Australia also published a 12- 1990 to 2015. The study, entitled relating to analytics and cybersecurity, part thought-leadership series in ‘Standing in good stead: Enhancing which impact companies’ efficiency The Business Times and its BT Invest accountability of public financial and the safety of their corporate data. online portal to share our knowledge management over 25 years’, aims to CPA Australia continued to be a on topical issues relevant to business, contribute discussion points for policy leading advocate of sound corporate finance and accounting. and key decision-making in the public governance. Since 2012, we have sector in an impactful way. collaborated with Associate Professor In partnership with the Singapore Mak Yuen Teen of the NUS Business Management University and SIM School to publish an annual collection University, CPA Australia produced of teaching case studies on corporate a toolkit entitled ‘Analytics and governance. Cybersecurity – The shape of things to come’. Analytics and Cybersecurity: The shape of ing Stand d steadlic: things to come in gingoacocountabtiliotyveorf2p5uyeb ars c n Edited by Gary Pan, Seow Poh Sun, Calvin Chan and Lim Chu Yeong Enhan manageme l financia CORPOR GOVERN ATE CASE ST ANCE VOLUME FOUR UDIES Edited by Mak Yue n Teen Throughout 2015, CPA Australia extended our thought leadership on a range of topical issues, including analytics and cybersecurity, corporate governance and enhancing public accountability through several new publications.
2015 YEAR IN REVIEW 7 FINANCE FUTURESCAPE IN 2030 CPA Australia collaborated with PwC to study Finance Futurescape how the role of CFOs and the finance function 2030 Survey will look like 15 years down the road as the ASEAN Economic Community takes shape. The result is a landmark study entitled ‘Finance Futurescape 2030’, which identifies trends and opportunities for CFOs and finance professionals. Among the findings is an observation that more than a third of CFOs expect that finance teams of the future will be much leaner, thanks to automation and outsourcing. The report was launched in August at the CFO Connect Symposium, jointly organised by CPA Australia and the Singapore CFO Looking 15 years ahead, At the CFO Connect Symposium in August, Institute. The event, now into its 4th year, is the the Finance Futurescape R Raghunathan, PwC Partner, shared four key signature conference and networking platform 2030 study provides unique trends that may reshape the face of finance for those who head the finance functions in their insights into how the role of over the next 15 years. companies. More than 200 CFOs and other CFOs and the finance function will evolve in coming years. C-suite executives attended the annual event. BUILDING A BIG LIFE – INSIGHTS BY ALEX MALLEY Alex Malley, CPA Australia’s chief discussion with attendees about the The talks are targeted at associates executive, had an opportunity to benefits of not being limited by fear from the firm across the key share personal life experiences with and embarrassment. business lines along with managers nearly 90 PwC Singapore young and partners, some of whom are The PwC Inspire Series Talk comprises employees about building big lives for CPA Australia members. panel sessions and presentations themselves and chasing their dreams. designed to bring PwC employees Speaking at the firm’s Inspire Series together to learn insights from internal Talk in November, Alex delivered an and external leaders on professional inspirational talk with a candid and personal development. Alex Malley inspiring PwC employees to start building big lives for themselves and chasing their dreams.
8 SINGAPORE SINGAPORE CORPORATE GOVERNANCE STANDARDS HIT NEW HIGH In line with our strong support for At the Governance and Transparency Forum in August, the top-ranked good governance, CPA Australia companies of GTI 2015 were given awards for their efforts in upholding the has been jointly publishing an highest standards of governance. The event also included a panel discussion, annual Governance and Transparency with corporate leaders debating on the latest trends and challenges in Index (GTI) in partnership with corporate governance, board practices and risk management. More than the NUS Business School’s Centre 150 participants from multinational corporations, SMEs and the media for Governance, Institutions and attended the session. Organisations (CGIO). The GTI, which also includes The Business Times as a media partner, assesses the governance and transparency practices of nearly 700 companies listed on the Singapore Exchange. The 7th and latest edition, released in 2015, showed that corporate governance standards among Singapore-listed companies have reached an all-time high. Since its inception in 2009, the GTI has evolved into a benchmark of corporate governance performance widely-followed by the market. Singtel clinched top spot in the 2015 Governance and Transparency Index. Singapore Exchange finished second, followed by Keppel Corporation. CapitaLand and DBS Group shared fourth position. L to R: Philip Yuen, Singapore Divisional President, CPA Australia with award recipients of GTI 2015 - Chng Lay Chew, CFO, Singapore Exchange; Jeann Low, Group Chief Corporate Officer, Singtel; Paul Tan, Group Controller, Keppel Corporation; Tan Swee Chuan, Group Financial Controller, CapitaLand; Michael Sia, Head of Investor Relations, DBS Bank.
2015 YEAR IN REVIEW 9 ENHANCED GOVERNANCE INDEX FROM 2016 To raise the bar on corporate governance in Singapore, the GTI will be enhanced to leverage its success over the years and position it to meet the market needs of the future. From next year, companies will be examined under a new framework called the Singapore Governance and Transparency Index (SGTI). The SGTI will be the result of an expanded partnership of CPA Australia, CGIO and the Singapore Institute of Directors (SID). CGIO, CPA Australia and SID sign a memorandum of understanding to produce the Singapore Governance and Transparency Index (SGTI). L to R: Associate Professor Lawrence Loh, Director, CGIO; Melvin Yong, Singapore Country Head, CPA Australia; Joyce Koh, Executive Director, SID. ADDING VALUE TO THE COMMUNITY CPA Australia strongly believes we should find opportunities to contribute back to the Singapore community in which we operate. In October, CPA Australia adopted Marymount Centre as our charity of focus in Singapore. Marymount Centre is a voluntary welfare organisation that helps the marginalised segments of our Singapore society. It is committed to shaping individual lives by reaching out to children, women and families who have experienced injustice, and journeying with them in the healing process with dignity and compassion. To start our CPA Australia journey with Marymount Centre, our members’ expertise will be sought to help the Centre enhance its board functions and finance operations, as CPA Australia signs a memorandum of understanding to adopt Marymount Centre as our charity well as to undertake ad-hoc projects of focus in Singapore. L to R: Philip Yuen, Singapore Divisional President, CPA Australia and planned for its beneficiaries. Cecilia Ee, Chairperson, Marymount Centre.
10 SINGAPORE ASIAN STUDENTS OUTREACH The next generation of accountants is a prime focus of CPA Australia’s engagement with those aspiring to join the accounting profession. With our global presence, we are well- placed to connect students from many parts of Asia through our hub in Singapore. As part of our students’ engagement, CPA Australia organised two events to engage students from Indonesia and Vietnam. During these events, CPA Australia’s regional managers from Jakarta, Hanoi and Ho Chi 70 students from different universities enjoyed a fun networking night at the CPA Australia office. Minh City provided the students with a better understanding about the career opportunities in their respective countries and how the CPA qualification will aid them in their career. NURTURING AND INVESTING IN OUR FUTURE LEADERS To further our efforts to nurture and Similarly, Curtin University students found out more about international invest in future leaders, CPA Australia taxation services through a joint networking event by accounting firm Ng, also hosted events in July and Lee & Associates - DFK and CPA Australia. More than 30 final year students November to link students with future took away first-hand practical insights on a tax department’s function. Through potential employers. case examples, Curtin students acquired an understanding of how Singapore’s taxation system fits into the international tax regime. Collaborating with Ngee Ann Polytechnic, we brought together more than 70 students to meet with partners and managers of accounting firm RSM | Stone Forest. Attendees were able to learn about job opportunities available in accounting beyond the traditional scope of audit. Ms Helen See, Partner at the firm, shared about career opportunities in audit, taxation, advisory and accounting services and what an associate would encounter on the job. The students also received insights on how young professionals can develop their accounting skillsets. Students from Ngee Ann Polytechnic gain Jerry Lee, Managing Partner of Ng, Lee valuable insights on career opportunities in an & Associates - DFK welcoming the Curtin accounting firm. University students.
2015 YEAR IN REVIEW 11 CPA AUSTRALIA CAREER EXPO To engage a new generation of accountants, CPA Australia organised our signature Careers@ Singapore jobs fair for the finance and accountancy sectors. More than 600 job seekers thronged the annual event to find opportunities and get professional advice on career development with prospective employers. Supported by Contact Singapore, the event brought together 14 employers, including the Big 4 and mid-tier public accounting firms. This year’s event included The Naked CEO Mentoring Zone, anchored by CPA Australia chief executive Alex Malley. The zone offered attendees the chance to gain one-on-one career advice, receive tips on improving their resume and take a professional photo to help enhance their LinkedIn profile. Aimed at helping local and overseas graduates connect with employers and broaden their opportunities for job openings, the Career Expo has become the biggest event of its kind in Singapore, attracting some 800 attendees every year.
12 SINGAPORE EXCLUSIVE OUTDOOR EVENTS Not everyone gets the opportunity This exclusive event was supported to climb up the Raffles Lighthouse or by Brown-Forman. sample whisky in an executive suite at CPA Australia members were also the Singapore Sports Hub. These are given a rare opportunity to visit two just two of the exclusive events in 2015 iconic locations in Singapore that organised by the Singapore Division’s are seldom open to the public: Young Professional Network (YPN). Raffles Lighthouse and the Maritime In the whiskey-tasting session, held and Port Authority’s (MPA) Port at Jack Daniel’s private suite at the Operations Control Centre. Singapore Sports Hub, members At the event supported by MPA, were treated to a virtual tour of Jack more than 80 members and Daniel’s distillery in Lynchburg and their families had a fun-filled day got to sample different types of understanding the history and whisky and signature cocktails. operations of the two locations. Members climbed the Raffles Lighthouse’s 88 spiralling steps to the glass-panelled dome that sits 29m off the ground, about six storeys up. Raffles Lighthouse, the second oldest in Singapore, was built in 1885.
2015 YEAR IN REVIEW 13 CELEBRATING OUR MEMBERS’ ACHIEVEMENTS CPA Australia members in Singapore celebrated a major milestone in achieving their CPA and FCPA status at the Certificate Presentation Ceremony in October. The event was well-attended by family and friends of the recipients, where 15 FCPAs and 61 CPAs achieved the highly-valued designation. Members who have achieved the highly-valued Fellow or FCPA status. The Fellow status is the pinnacle status within CPA Australia. CPA Australia showed our appreciation to members who have been with us for 30, 40 and 50 years at the annual President’s Dinner. These members received plaques, commemorative pins and certificates. 1st row – Recognising our members who have been with CPA Australia for 50 years 2nd row – Adam Awty, COO – Commercial, CPA Australia; Philip Yuen, Singapore Divisional President, CPA Australia; Melvin Yong, Singapore Country Head, CPA Australia
14 SINGAPORE COMMUNITY SPIRIT – INTERNATIONAL ACCOUNTANTS DAY For the fourth year running, CPA Australia jointly organised the International Accountants Day (IAD) celebrations on 5 November, in partnership with the Singapore Accountancy Commission and the Institute of Singapore Chartered Accountants (ISCA). This annual event has become a flagship platform to celebrate the accounting profession and give back to the community. A key pillar of IAD 2015 was to host 12 charities and their beneficiaries by bringing them on a tour of the conservatories at Gardens by the Bay. Following the tour, the beneficiaries were also entertained on site at an outdoor picnic attended by more than 3,000 accountants and finance professionals. To encourage accountants to help the less fortunate, the Community Chest of Singapore also set up donation boxes to raise funds for the beneficiaries it oversees. The profession had the opportunity to let its hair down and be treated to a range of fun-filled activities, anchored by popcorn, candy floss, finger sandwiches and ice cream amongst other picnic goodies. Participants took part in party games with attractive prizes to boot. Photo mementos were also given out to those who uploaded their selfies or photos on Instagram. Ms Indranee Rajah, Senior Minister of State for Finance and Law, made a special guest appearance at the event. She had the opportunity to interact with the charity beneficiaries Over 3,000 accountants and finance professionals attended the International Accountants Day and experience the fun and event at Singapore’s iconic Gardens by the Bay in the heart of the central business district. compassionate sides of accountants.
2015 YEAR IN REVIEW 15 ABOUT CPA AUSTRALIA Founded in 1886, CPA Australia INTERNATIONAL RECOGNITION SINGAPORE PRESENCE is one of the world’s largest The world-renowned CPA Australia has been operating professional accounting bodies CPA designation is synonymous in Singapore for 62 years, having representing more than 155,000 with professional credibility and arrived in this market in 1954 under members working in 118 countries. international portability. the auspices of the Colombo Plan. We have offices in markets Our Singapore journey over throughout the world, including CPA Australia has agreements with the years has been a story of all Australian capital cities, Hong other leading accounting bodies in entrepreneurship, shared values, Kong, Beijing, Shanghai, Guangzhou, North America, Europe and Asia, innovation, service and team work. Indonesia, Malaysia, Singapore, which offer resources, profile and Vietnam, New Zealand and the professional mobility. Currently, there are more than United Kingdom. 8000 members in Singapore. These agreements establish guides The local office organises over CPA Australia advances its on how qualified members can gain 120 high-level networking and members’ interests through reciprocal membership and access professional development events education and knowledge exchange, services to aid their career. each year for members and the development of professional prospective members. These include networks, advocacy in relation to our flagship and signature events policy, standards and regulation such as CPA Congress, CPA Forum, and the promotion of value CFO Connect Symposium and of CPA Australia members Career Expo. to employers, government, regulators and the public.
16 SINGAPORE NEW AND RETIRING COUNCILLORS The Singapore Divisional Council Their significant work and service welcomed two new councillors – Tan excellence to CPA Australia, Kay Kheng FCPA (Aust.) and Vincent our members and the profession Toong FCPA (Aust.) – who assumed over the years were also recognised their roles from 1 January 2016. by the Board. CPA Australia also expressed our deep appreciation for the contributions of Themin Suwardy FCPA (Aust.) and Christopher Wong FCPA (Aust.) who retired from the Singapore Divisional Council at the end of 2015. Christopher Wong Associate Professor Themin Suwardy received the CPA Australia Board of was conferred the CPA Australia Board of Directors Award for Outstanding Service. Directors Award for Lifetime Achievement.
2015 YEAR IN REVIEW 17 SINGAPORE DIVISIONAL COUNCIL 2015 CPA Australia is deeply grateful to the 2015 Singapore Divisional councillors for their invaluable support and contribution to the division. PRESIDENT DEPUTY PRESIDENT COUNCILLOR COUNCILLOR Philip Yuen FCPA (Aust.) Yeoh Oon Jin FCPA (Aust.) Chia-Tern Huey Min FCPA (Aust.) Brendan Egan FCPA (Aust.) COUNCILLOR COUNCILLOR COUNCILLOR COUNCILLOR Andrew Han FCPA (Aust.) Albert Ho FCPA (Aust.) Lee Wee Jean FCPA (Aust.) Lo Wei Min FCPA (Aust.) COUNCILLOR COUNCILLOR COUNCILLOR COUNCILLOR Ong Pang Thye FCPA (Aust.) Assoc Prof Themin Suwardy Stanley Sia FCPA (Aust.) Christopher Wong FCPA (Aust.) FCPA (Aust.)
18 SINGAPORE 2015 DIVISIONAL COMMITTEES CPA Australia also acknowledges and thanks the 2015 divisional committee members for their commitment, ideas and support which led to the success of the division’s many activities. BANKING AND FINANCE CFO CORPORATE AND SME CHAIRMAN CHAIRMAN CHAIRMAN Philip Yuen FCPA (Aust.) Christopher Wong FCPA (Aust.) Bill Bowman FCPA (Aust.) DEPUTY CHAIRMAN DEPUTY CHAIRMAN DEPUTY CHAIRMAN Chen Voon Hoe FCPA (Aust.) Bill Bowman FCPA (Aust.) Albert Ho FCPA (Aust.) MEMBER MEMBER MEMBER Brendan Egan FCPA (Aust.) Agatha Chin FCPA (Aust.) Cheung Pui Yuen FCPA (Aust.) Steven Lim FCPA (Aust.) Choo Chek Siew FCPA (Aust.) Assoc Prof Hooi Den Huan FCPA Irving Low FCPA (Aust.) William Ng FCPA (Aust.) (Aust.) Stanley Sia FCPA (Aust.) Dwi Suseno FCPA (Aust.) Kok Moi Lre FCPA (Aust.) Gregory Thong CPA (Aust.) Tan Thiam Hee FCPA (Aust.) Barry Lee FCPA (Aust.) Tan Wee Ko FCPA (Aust.) Lee Wee Jean FCPA (Aust.) Yeoh Oon Jin FCPA (Aust.) Steven Lim FCPA (Aust.) Loh Hoon Sun FCPA (Aust.) Joyce Tay CPA (Aust.) EDITORIAL EDUCATION JOINT CPD CHAIRMAN CHAIRMAN CHAIRMAN Dr Chew Tong Gunn FCPA (Aust.) Assoc Prof Themin Suwardy FCPA Dr Chew Tong Gunn FCPA (Aust.) (Aust.) MEMBER MEMBER Vanessa Lim CPA (Aust.) MEMBER Haryane Mustajab CPA (Aust.) Tan Kay Kheng FCPA (Aust.) Dr Timothy Chan FCPA (Aust.) Tan Kay Kheng FCPA (Aust.) Prof Ho Yew Kee FCPA (Aust.) Alan Tang Assoc Prof Jeanette Ng CPA (Aust.) Assoc Prof Gary Pan FCPA (Aust.) Assoc Prof Patricia Tan FCPA (Aust.)
2015 YEAR IN REVIEW 19 2015 DIVISIONAL COMMITTEES NETWORKING PUBLIC PRACTICE PUBLIC SECTOR CHAIRMAN CHAIRMAN CHAIRMAN Lee Wee Jean FCPA (Aust.) Lisa Liew FCPA (Aust.) Irving Low FCPA (Aust.) DEPUTY CHAIRMAN DEPUTY CHAIRMAN DEPUTY CHAIRMAN Victor Heng FCPA (Aust.) Tang Shiuh Ying CPA (Aust.) Assoc Prof Joseph Wan FCPA (Aust.) MEMBER MEMBER MEMBER Dominic Chia FCPA (Aust.) Malcolm Heng CPA (Aust.) Yvonne Chan FCPA (Aust.) Christina Goh CPA (Aust.) Ramchand N Jagtiani FCPA (Aust.) Chiang Hai Yin FCPA (Aust.) Goh Ing Nee CPA (Aust.) Lo Wei Min FCPA (Aust.) Sng Hock Seng FCPA (Aust.) Dr Derrick Kon Ng Liew Peng FCPA (Aust.) Teo Chee Khiang FCPA (Aust.) Ng Lin-Di CPA (Aust.) Tang Shiuh Huei CPA (Aust.) Don Yeo FCPA (Aust.) Genevieve Ng CPA (Aust.) Christopher Wong FCPA (Aust.) Daryl Robert Pereira CPA (Aust.) Yee Fook Hong FCPA (Aust.) Mohana Rajoo CPA (Aust.) YOUNG PROFESSIONALS NETWORK AND CSR Silas Tan FCPA (Aust.) Eric Teo FCPA (Aust.) CHAIRMAN Andrew Han FCPA (Aust.) DEPUTY CHAIRMAN Donald Tong CPA (Aust.) ADVISER Steven Lim FCPA (Aust.) MEMBER Joanne Ang CPA (Aust.) Melvin Gwee CPA (Aust.) Jeanette Lui CPA (Aust.) Anson Neo CPA (Aust.) Diana Pang CPA (Aust.) Tan Jun Hao CPA (Aust.) Wong Pei Xu CPA (Aust.) Wong Tze Yau CPA (Aust.) Yeow Ai Ling CPA (Aust.) Jelene Zheng CPA (Aust.)
20 SINGAPORE CPA AUSTRALIA 1 Raffles Place #31-01 One Raffles Place Singapore 048616 +65 6671 6500 sg@cpaaustralia.com.au cpaaustralia.com.au
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