6222 0289 (Ext: 101)

Francis Chua Chik Loong

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.


6222 0289 (Ext: 103)
Yee Fook Hong

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.


6222 0289 (Ext: 100)

Phillip Teo

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


6222 0289 (Ext: 111)

Mr. Don M Ho

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) – Counsil 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.


6222 0289 (Ext. 113)

Gary Low Xiachao

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


6222 0289

Mike advises technology start-ups and venture capital firms on fundraising, compliance and regulatory issues, company formation and commercial agreements.

Practice Areas
Fintech – Payment Services, Blockchain and Cryptocurrency
Corporate Advisory – Merges & Acquisitions
Financial Services Regulatory

1. Advised and issued a Singapore law legal opinion in relation to “asset backed tokens” under the Precious Stones and Precious Metals (Anti Mooney Laundering and Counter Terrorism Financing) Act 2019 and the Payment Services Act 2019
2. Advised a crowdfunding fintech company based in Singapore and Jakarta on its Series A investment round from an Indonesian bank
3. Advised a fintech company and drafted documentation including a merchant agreement for the distribution of bitcoin and cryptocurrency point-of-sale system in Singapore
4. Advised and reviewed sales and purchase agreement, shareholders’ agreement and employment agreement(s) and preparing legal due diligence report for the purchase and acquisition of a blockchain technology company headquartered in Singapore
5. Advised a blockchain global trade and trade financing platform on the launch of e-wallet and e-commerce marketplace for compliance with MAS regulations and the Payment Services Bill (which has been passed into law and now known as the Payment Services Act 2019)
6. Advised and drafted documentation including non-disclosure agreement(s) and token purchase agreement for an advisor to an ICO to be launched in Singapore
7. Advised, drafted documentation including token purchase agreement and issued a legal opinion in relation to a token offering to be launched in Singapore

1. Advocate and Solicitor of the Supreme Court of Singapore
2. Member of the Law Society of Singapore
3. Member of the Singapore Academy of Law
4. Board Member of the Digital Chamber of Commerce
5. Member of Singapore Fintech Association
6. Former Committee Member of Action for Community Entrepreneurship by (SPRING Singapore)

Published Articles
Mike’s published articles can be accessed on Lexology at the following:
1. Venture Capital Investment Model Agreements
2. Security Token Offerings in Singapore
3. Guide to Family Offices – A Legal Perspective
4. Update to E-Payment User Protection Guidelines

Thought Leadership
1. Speaker at the BlockFest Asia 2020 Conference held in Swissotel on 26-27 May 2020;
2. Conducts legal seminars and workshops on the regulatory overview on digital token offerings with compliance and audit service providers;
3. Experts-in-residence and member of advisory committee at 80RR Fintech Hub, a co-working initiative between MAS, Hong Leong Holdings Ltd. and the Singapore Fintech Association;
4. Panelist at BlockFest 2018, a Southeast Asia International Blockchain event, held in Kuala Lumpur, Shangri-La Hotel on 27 September 2018

Mike is recognised by The Legal 500 Asia Pacific as “Recommended Lawyer : a fintech specialist” and by IFLR1000 2019 as “Notable Practitioner”.


6222 0289

Alan Lim

Alan has over 15 years of experience in accounting, auditing and consulting. He is familiar with SEC regulations and requirements for listed companies, US GAAP and the operation of the US capital market. Alan is also a CFO of a NYSE listed company.

Alan provided consulting and audit/assurance services to multiple public held and private holding companies in diverse industries such as financial technology, manufacturing, consumer services, energy, and agriculture, etc., that are based in United States and China. He has overseen multiple integrated audits (per Sarbanes–Oxley Act). He also has rich experience in internal control review and implementation including risk assessment, set up of control environment, and drafting risk control matrices and work flow documents, etc.

Alan has overseen the listing in US market for over 10 Chinese companies (including Form S-1 and F-1, Form 10 and reverse merger, SPAC), and supervised multiple engagements for US GAAP consulting, SOX compliance, pre-audit, financial reporting for the SEC filings, creating financial models financial due diligence services for the US listed or pre-IPO companies.

Alan is a US CPA in the United States, and his working languages are Chinese and English.


6222 0289

Gary Ng

Gary has close to 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

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