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Francis Chua Chik Loong

Director - Assurance Advisory
6222 0289 (Ext. 101)

francis@nladfk.com

Francis Chua joined Ng, Lee & Associates – DFK (the predecessor of NLA DFK) in 1990 and was admitted as a Partner in May 2002. He has extensive audit experience in most industry sectors.

Professional Qualification/Membership

  • Practising Member of the Institute of Singapore Chartered Accountants
  • Approved Company Auditor/Liquidator – Accounting and Corporate Regulatory Authority, Singapore
  • Fellow Member of the Association of Chartered Certified Accountants (UK)

Professional Practice Area

Other than assurance, tax and corporate secretarial services, he is also involved in firm’s Corporate Governance and Internal Auditing services.

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Yee Fook Hong

Senior Director - Tax Advisory
6222 0289 (Ext. 103)

yee.fh@nladfk.com

Yee Fook Hong joined Ng, Lee & Associates – DFK (the predecessor of NLA DFK) as a Tax Principal in March 1999 and was admitted as a Partner in May 2002. Before joining Ng, Lee & Associates – DFK, he was formerly Tax Director with the Inland Revenue Authority of Singapore (IRAS) heading its Corporate Tax Division and its Internal Audit Branch, and dealing with Technical Services. He had represented IRAS at negotiations for the Avoidance of Double Taxation with other countries and international conferences on taxation. He had played an important role in providing advice on tax policies and tax legislation, and was one of the pioneers working on tax incentives for foreign investments to Singapore. He presently heads the Firm’s tax practice covering individual and corporate taxation, tax audits, tax investigation, international tax and other tax consultancy. He serves on the Taxation & Levies Committee of the Singapore Institute & Accredited Tax Professional (SIATP), and on the Public Practice Committee of the Singapore Division of CPA (Australia). He had also served on the Panel of the Inquiry Committee of the Public Accountants Board. He has been admitted as an Accredited Tax Advisor of the Singapore Institute of Accredited Tax Professionals, and serve as its Board Member. He has contributed articles to the DFK INTERNATIONAL TAX NEWSBRIEF FROM AROUND THE WORLD, the ISCA Chartered Accountant and the ACCA Accounting & Business Journals.

Mr Yee was awarded the Republic’s National Day honours of PPA medal (Bronze) for Public Administration and the Public Service Medals (PBM & BBM) for Community Service. He was admitted as a Serving Brother in the Order of St. John (S.B.St.J) in 2006. He was a Council Member of the Bishan Toa-Payoh Town Council and was its Finance and Administration Committee Chairman from 1993 to 31 December 2008. He is also a Vice-President of the National St.John Council. He serves on the Singapore General Hospital Medifund Committee.

Professional Qualification / Membership

  • Practising Member of the Institute of Singapore Chartered Accountants
  • Approved Company Auditor/Liquidator – Accounting and Corporate
  • Regulatory Authority, Singapore
  • Fellow Member of the CPA Australia
  • Fellow Member of the Taxation Institute of Australia
  • Fellow Member of the Association of Chartered Certified Accountants (UK)

Professional Practice Area

Other than tax and assurance services, Mr Yee is also involved in Goods and Services Tax, Corporate Governance and Internal Auditing.

Certification of Appreciation

On 21 October 2005, Mr Yee was awarded with a Certification of Appreciation by the Institute of Certified Public Accountants of Singapore for his invaluable services rendered continuously to the Institute’s Tax Committees for the last 10 years or more.

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Phillip Teo

Director - Assurance Advisory
6222 0289 (Ext. 100)

phillip@nladfk.com

Phillip Teo, has close to 20 years of practical experience in accounting, financial management, operation and advisory services with several accounting firms. He has accumulated an extensive senior executive portfolio across diverse industries, including property management, executive search & etc. Phillip is also a lecturer for ACCA courses and teaches in Singapore, Malaysia, Vietnam, Cambodia and China.

Professional Qualification / Membership

  • Practising Member of the Institute of Singapore Chartered Accountants (‘ISCA’)
  • Fellow Member of the Association of Chartered Certified Accountants
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Mr. Don M Ho

Director - Insolvency Advisory
6222 0289

don@nladfk.com

Mr Don M Ho, FCA (Singapore) is the advisor of NLA DFK. He has over 30 years of experience in public practice as an approved company auditor and liquidator. It is relevant that a good liquidator (Public Accountant) should be well acquainted with the Accounting and Auditing Standards when dealing with the relevant Government regulators such as IPTO, ACRA, IRAS, CPF, CAD, AG Chambers and Ministries of Law and Finance.

In his span of experience from the 1970s to-date, Mr Ho has been involved in numerous Court Winding Up, Corporate Restructuring, Creditors’ Voluntary Winding Up, and Members’ Voluntary Winding Up. Other forms of insolvency practices which Mr Ho has been appointed consisted of Judicial Management, Receiverships, Scheme of Arrangements, Corporate Valuations, Forensic Investigations for irregularities, contraventions, undervalue transactions and clawbacks.

He has a wide experience as the Liquidator of companies in various local and overseas industries including but not limited to travel, oil & gas, manufacturing, property, investment holding, electronics, engineering, construction, manpower, food & beverage, transportation (super sports cars dealership), (STC Bus Co) tire manufacturing (Bridgestone Singapore), pawnshops, and many more.

The type of companies for which Mr Ho has been appointed range from public companies involving more than 5,000 shareholders to small and medium enterprises. In the course of his work, Mr Ho has dealt with companies with different asset classes, i.e. inventory, properties, equities, intellectual properties, receivables, some of which have asset values in excess of S$10m to S$50m.

Mr Ho has the wide experience, integrity and competence to carry out the assignments to the clients’ and the Court’s satisfaction (as an officer of the Court if appointed in that capacity). As a Public Accountant and approved Liquidator, Mr Don Ho is qualified to act as a Scheme Manager, Receiver and Manager, Judicial Manager, Liquidator and trustee in bankruptcy. He has also been involved as a contributing member under the Proposed Omnibus Insolvency Law Review Committee under the Insolvency & Public Trustees Office, the Singapore Law Reform Committee, as well as part of the Government Study Group representing ICPAS to Australia, Washington and London regarding Bankruptcy and Liquidation.

Some of the positions he has held in the past include:

  1. Insolvency Practitioners Association of Singapore – Chairman
  2. Institute of Certified Public Accountants of Singapore – Council Member & Ethics Committee
  3. Association of Chartered Certified Accountants (Singapore) – President
  4. Association of Chartered Certified Accountants (UK) – Council Member
  5. Children’s Aid Society – Executive Council Member

He is backed by a core team of CPAs, MBAs and trained personnel who are resourceful problem-solvers driven by passion for getting the job done.

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Gary Low Xiachao

Director - Assurance Advisory
6222 0289 (Ext. 113)

gary@nladfk.com

Gary Low has over 15 years of experience in audit and assurance, and financial consulting services. His experience includes the audit of public listed companies, multinational companies, domestic enterprises and non-profit organisations. The industries covered include water treatments, manufacturing, construction and civil engineering, retailing, real estate and business support services, shipping and logistic, education, food and beverage, oil and gas companies and other general services.

He was involved in assignments which include the provision of advisory services for clients seeking to list shares on the Singapore Exchange, due diligence reviews in connection with mergers and acquisitions and corporate finance exercises and conduct of internal controls review.

 

Professional Qualification / Membership

  • Practising Member of the Institute of Singapore Chartered Accountants

  • Fellow Member of the Association of Chartered Certified Accountants

  • ISCA Financial Forensic Accounting Qualification

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Gary Ng

Director - Risk Advisory
6222 0289

garyng@nladfk.com

Gary has more than 20 years of experience in internal and external auditing, pre-IPO internal control reviews, Sarbanes-Oxley reviews, enterprise risk management, corporate governance, license compliance, data protection and other consulting work relating to risks and internal controls.

Gary’s previous roles include the Head of Internal Audit at a Top 10 accounting firm where he managed a portfolio of more than 30 listed companies and led a team of about 20 team members.

Gary has served as the director-in-charge of internal audits for many organisations including listed companies and is familiar with the associated risks and best practices.

 

Professional Qualification / Membership

  • Certified Internal Auditor

  • Chartered Accountant of Singapore

  • Singapore Certified Management Consultant
  • Practitioner in Personal Data Protection, Singapore
Amy Yeo

Amy Yeo

Director - Business Process Outsourcing Advisory
6222 0289 (Ext. 153)

amy@nladfk.com

Amy has more than 30 years of experience in accounting, auditing, taxation, corporate secretarial and human resources management. Her last position was CFO of a listed company in Singapore, involving daily operational and financial management of group of subsidiaries spanning across Asia and Australia, New Zealand, and Australia.

 

Professional Qualification / Membership

  • Chartered Accountant of Singapore

  • Member of CPA Australia

Siew Lee

Chow Siew Lee

Director - Assurance Advisory
6222 0289 (Ext. 111)

siewlee@nladfk.com

Siew Lee has more than 18 years audit experience in Singapore. Her experience includes audit of listed and private companies in diverse industries ranging from food and beverages, construction, property management, manufacturing, hotel, shipping, investment holding, freight forwarding and trading.

Siew Lee joined Ng, Lee & Associates - DFK (the predecessor of NLA DFK) in 2004 as an audit senior and was promoted to audit manager in 2010.

 

Professional Qualification / Membership

  • Practising Member of the Institute of Singapore Chartered Accountants

  • Fellow Member of the Association of Chartered Certified Accountants (UK)

NLA DFK Biographies

Andrew Tan

Director - Tax Advisory
62220289

andrew@nladfk.com

Prior to joining NLA DFK, Andrew Tan was the Senior Manager at the Inland Revenue Authority of Singapore (IRAS). He has 42 years of experience on tax-related matters, which includes 31 years of investigation experience involving all tax types. Apart from investigative work, Andrew was also the designated trainer for modules on interviewing, interrogation, body language, and statement recording, conducted by the Investigation and Forensics Division for auditors and investigators at IRAS. Andrew joined the then Inland Revenue Department in 1980 after obtaining his Bachelor of Commerce at Nanyang University.

After a decade of service at various departments, including Internal Audit, he joined the Investigation Division in 1991. In 1992, Andrew was selected to attend the International Financial Fraud Training Program, conducted by FBI in USA; Andrew received further training on Computer Audit and Practical Kinesic Analysis, and he went for a study trip to Japan and USA in 2000 with the IRAS Senior Management Team. In 2006, Andrew was involved in the Tax investigation, Computer Forensic, and Auditing Techniques trainings conducted by USA Internal Revenue Service in Singapore.
He received the Long Service Award from our Prime Minister Lee Hsien Leong in 2003 and IRAS Outstanding Performance Travel Award in 2012.

Two year later, in 2014 he received National Day Commendation Medal (Pingat Kepujian) from our Senior Minister Tharman Shanmugaratnam for his service in the Singapore government.

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Christina Nai

Director - Assurance Advisory
62220289
christina@nladfk.com

Christina has over 15 years of professional experience providing assurance and advisory services to multinational, listed company, and SMEs. The industries covered include manufacturing, trading and education.

Besides assurance experience, Christina also had many years of experience in Financial and Operational audit, with one of the largest telcos in Singapore and operational experience as a Senior Finance Manager in an international school.

Christina had previously worked in a Big 4 accounting firm and was an audit Partner in a local audit firm.

 

Professional Qualification / Membership

  • Practising Member of the Institute of Singapore Chartered Accountant