ISCA Committees


The Executive Committee (EXCO) comprises the office bearers as appointed by the Council and acts as the executive arm of the Council. 

Teo Ser Luck (President)
Shariq Barmaky (Vice President)
Yiong Yim Ming (Vice President)
Jocelyn Goh Chern Ni (Treasurer)
Judy Ng (Secretary)


The Nominations Committee assists the Council in sourcing and identifying candidates for internal and external appointments including candidates for election to the Council. It reviews and makes recommendations to the Council on the appointments to various ISCA committees.

Lee Shi Ruh (Chairperson)
Teo Ser Luck 

G. Arull
Lo Mun Wai
Ow Fook Chuen
Kelvin Tan Wee Peng
Christopher Wong


The Auditing and Assurance Standards Committee (AASC) develops Singapore’s auditing and assurance standards and monitors standards-related policy and implementation issues, giving consideration to the need for guidance. AASC also takes a lead role in advocating the views of the profession in Singapore to influence the development of international standards.


Yeow Hui Cheng (Chairperson)
James Xu Jun (Deputy Chairman)
Narissa Chen 
Yvonne Chiu Sok Hua 
Susan Foong Chooi Chin
Ho Teik Tiong Gregory
Lee Tze Shiong 
Sanjay Gordhan Panjabi 
Damien Tai Chee Chiaw 
Tan Bee Nah 
Wee Ling Na @ Yvonne Au 
Woo E-Sah 

Public Members

Ang Hao Yao 
A/Prof El’fred Boo 
Basil Chan 
Chan Ruiqi 
Irene Khoo Gaik Suan 
Lau Soo Ching
Lim Sio Hoon 
Adj Joanne Tay Siok Wan
A/Prof Tan Wee Cheng 
Irene Tok Ling Ling


Ng Meow Ling (ACRA)
Alice Wong (ACRA)


The Audit Committee plays a critical role in ensuring the integrity of the financial statements through its oversight of the Institute’s financial reporting process, the internal control system and the audit function.

Another role of the committee includes the review of the annual financial statements prior to approval by the Council, as well as the evaluation of significant findings arising from the audit.

Christopher Wong (Chairman)
Cyndi Pei 
Tan Kuang Hui
Don Wee Boon Hong


The Banking and Finance Committee works closely with the banks and financial institutions as well as regulatory authorities to address accounting, auditing and regulatory issues affecting the banking and finance industry. This typically involves deliberating and providing comments on proposed changes in accounting and auditing standards as well as regulatory requirements affecting the industry.

It also collaborates with various regulatory authorities for the issue of guidance on additional procedures to be performed by the auditors in connection with industry-specific reporting requirements and on the form and content of such reports.

Christine Lee (Chairperson)
Ang Suat Ching (Deputy Chairperson)
Ho Hean Chan (Deputy Chairman)
Aik Mei Jun, Lucretia 
Chew Han Jin, Mark 
Chiong Huiling, Cheryl 
Ian Hong 
Hong Teck Khiam 
Vincent Loh 
Low Hwee Ming 
Ong Ai Boon 
Quek Kian Leong 
Peter See 
Gabriel Seow 
Gerard Toh 
Herman Wijaya 
Serena Yong 


The Charity Accounting Committee seeks to play a part in helping to enhance the productivity, operational efficiency and management capabilities of the charity sector, especially in the area of accounting and governance of the charities.

Prof Ang Hak Seng (Chairman)
Goh Puay Cheh 
Adeline Kee Yi Jean 
Woo E-Sah 
Susan Foong Chooi Chin 
Alan Chang Chi Hsung 


The Chartered Accountant Lab Content Advisory Committee provides guidance to the editorial team and helps steer the curation of quality content on the CA Lab content hub that is shared with the accountancy profession.

Shariq Barmaky (Chairman)
Prof Chng Chee Kiong 
Benny Chwee Bo Chong 
Prof Goh Shihao, Clarence 
Prof Kevin Ow Yong Keng 
Tashna Rajah 
Philip Shin An 
Prof Patricia Tan Mui Siang 
Vincent Toong 

The CFO Committee provides guidance on initiatives to foster the development of finance professionals and promote the relevance of having finance professionals who are CA (Singapore). The Committee also provides direction and gathers feedback on relevant issues including new laws, regulations, standards and guidelines affecting finance professionals.

Lai Chin Yee (Chairperson)
Chan Ying Jian 
Choo Joo Kwang, Vincent 
Chua Siew Hwi 
Ho Mang Chan 
Vincent Lim Boon Seng 
Lim Him Chuan 
Song Yeow Chung 
Tan Yuan Ching, Darrell 
Tham Wei Hsing, Paul 
Esther Wee Yu 
Wong Kar Ling 
Alan Wong Tuan Keng
Yap Siok Leng


The Corporate Finance Committee works closely with regulatory authorities, corporate finance and investment banking organisations to address issues relating to corporate finance. This typically involves seeking the views of relevant stakeholders and providing inputs on matters pertaining to accounting and auditing standards, consultations papers to international standard setters and regulatory requirements affecting the profession.

Rebekah Khan (Chairperson)
Leonard Ching Tchi Pang 
Goh Chyan Pit 
Barry Lee 
Jimmy Lim Tin Boon 
Sharon Peh 
Doreen Quek 
Tay Hwee Ling 
Toh Kim Teck 
Yeo Siok Yong 


A key objective of the Corporate Governance and Risk Management Committee is to stress the importance of corporate governance and risk management issues, as well as promote fairness, transparency and accountability in the conduct of business to our members and the general public.

Seah Gek Choo (Chairperson)
Ang Fui Siong 
Punjabi Rajesh Hiranand 
Victor Lai Kuan Loong 
Dennis Lee Hock Leong 
Willy Leow Chee Hwee 
Prof Lawrence Loh 
Ooi Hsia Ling, Lisa
John Teo Woon Keng 
David Toh 
David Yeong 


The Ethics Committee adapts and adopts the Code of Ethics for Professional Accountants issued by the IESBA for the Institute’s use as the ISCA Code of Professional Conduct and Ethics. It also aims to provide support to help address ethical issues faced by professional accountants in business and to raise awareness and promote acceptance of the Ethics Committee’s ethical standards and guidance among stakeholders.

Eng Chin Chin (Chairperson)
Abdul Jabbar Bin Karam Din 
A/Prof El'fred Boo 
Lorraine Chay Yeow Mei 
Ho Teik Tiong Gregory 
Khong Yew Cheong 
Lee Bee Leng 
Michelle Liew 
Lim Tze Yuen 
Amos Ng 
Ooi Hsia Ling, Lisa 
Woo Shea Leen 


The Financial Forensic Accounting Oversight Committee provides oversight over the governance of the ISCA Financial Forensic Accounting (FFA) Qualification which includes considering, advising, approving and endorsing policies, guidelines and procedures in relation to the administration of the Qualification. The Committee also advises and endorses the professional competencies of the ISCA Financial Forensic Professional credential applicants.

Lem Chin Kok (Chairman)
Tan How Choon (Deputy Chairman)
Chan Kheng Tek 
Aaron Lee TC 
Dylan Lee 
Lee King See 
Lim Kok Meng 
Ramesh Moosa 
Seow Hwee Koon 
Belinda Tan SW 
Mabel Watt 
Loretta Yuen


The Financial Reporting Committee proactively engages industry groups and other organisations on financial reporting topics and issues in Singapore. Robust discussions are also held by the Committee and its subcommittees on emerging topics and issues. The Committee also reaches out to the accounting profession to raise public awareness and issue guidance to assist the professional in overcoming application challenges of accounting standards.

Reinhard Klemmer (Chairman)
Soh Lin Leng (Deputy Chairperson)
Chin Chee Choon 
Philip Fong 
Aylwin How 
A/Prof Jian Ming 
Joseph Lam 
Lie Kok Keong 
Sue Lightfoot 
Lim Sio Hoon 
Ng Choon Kiat 
Ng Kian Hui 
Uthaya Chandrikaa Ponnusamy 
Senthilnathan Sampath 
Benjamin Tan 
Tan Yong Choo 
Teo Soo Chuen 
Toh Sze Peng 
Gajendran Vyapuri 
A/Prof Wang Jiwei 
Wong Yew Chung 


The Infrastructure & Project Finance Oversight Committee provides oversight over the governance of the ISCA Infrastructure & Project Finance Qualification (ISCA IPFQ) which includes considering, advising, approving and endorsing policies, guidelines and procedures in relation to the administration of the Qualification. The Committee also advises and make recommendations for the conferment of the ISCA Infrastructure & Project Finance Professional (ISCA IPFP) credential applicants.

Lynn Tho (Co-Chairperson)
Audra Low (Co-Chairperson) 
David T Boyland 
Kok Chee Wai 
Lavan Thiru
Kelvin Wong Wai Hung 
Lawrence Wu


The Insurance Committee advises the Institute on accounting and auditing matters relating to the insurance industry. It also works with both regulatory authorities and insurance associations on such matters, and where appropriate, makes recommendations on such matters to the regulatory bodies.

Kevin Ohng (Chairman)
G. Arull 
Jacky Chew 
Adrian Chua 
Jaslin Du 
Celina Goh 
Steven Goh 
Low Hwee Ming 
Ng Ai Ming 
Philip Shin 
Tay Siang Leng 


The Investment Committee recommends to Council on the Institute’s investment policy, investment approach and asset allocation, and monitors the compliance of the Institute’s investments in accordance to the investment policy. The Investment Committee also oversees the selection and appointment of external investment/fund managers and evaluates/monitors the performance of the fund managers and the risks associated with the investments decisions.

Judy Ng (Chairperson)
Choo Eng Beng 
Anthony Chuah Khoon Yew 
Yiong Yim Ming 


The Committee is responsible for reviewing existing admission requirements and membership matters. It makes recommendations to the Council on the admission of new members, membership reclassifications, resignations and reinstatements as well as advises the Council on related membership matters from time to time.

Frankie Chia Soo Hien (Chairman)
Lelaina Lim Siew Li (Deputy Chairperson)
Lai Chin Yee
Lim Him Chuan
Belinda Teo Hui


The Public Accounting Practice Committee (PAPC) deals with issues relating to the public accounting profession, especially matters affecting Small and Medium Practices (SMPs); participates in dialogue sessions with the Accounting and Corporate Regulatory Authority (ACRA) and other relevant authorities, and assists in other related ad hoc assignments.

Khoo Gaik Suan, Irene (Chairperson)
Lee Eng Kian (Deputy Chairman)
Philip Aw 
Rick Chan 
Alan Chang Chi Hsung
Cheong Keng Chuan, Alfred 
Cheong Kum Foong 
Vivienne Chiang 
Heng Yeow Meng, Michael 
Michael Kee Cheng Kong 
Lim Yeong Seng 
Lynn Phang 
Helmi Bin Ali Bin Talib 
Tan Lye Heng, Paul 
Teo Li Ling 

The Research Fund Evaluation Committee reviews and evaluates the research proposals submitted and approves the funds allocated to them so as to ensure a credible evaluation and proper governance of the Research Fund that was set up to complement the ISCA Research Network.

Judy Ng (Chairperson)
Eric Lim 
Lawrence Wu 
Dennis Lee 
Lee Dah Khang 

The Singapore CA Qualification (SCAQ) Advisory Panel is formed to study, review, discuss and provide recommendations to the government based on industry developments and industry relevance to enhance, strengthen and update the SCAQ.

Lai Chin Yee (Chairperson)
Prof Yeo Hian Heng, Gillian (Deputy Chairperson)
Kuldip Gill
A/Prof Koh Sze Kee
Evan Law
Prof Mak Yuen Teen
A/Prof Ng Kai Teck
Prof Gary Pan
Tan Seng Choon
Esther Wee
Learning Contents Subgroup
Prof Yeo Hian Heng, Gillian (Chairperson)
Kuldip Gill
A/Prof Koh Sze Kee
Prof Mak Yuen Teen
A/Prof Ng Kai Teck
Prof Gary Pan
Practical Experience and Outreach Subgroup
Lai Chin Yee (Chairperson)
Chay Yiowmin
Echo Chen
Tan Khai Boon
Tan Seng Choon
Esther Wee
Regionalisation Subgroup
Jocelyn Goh Chern Ni (Chairperson)
Evan Law
Aaron Lee Kong Tzung
Lim Yeong Seng
Yang Chi Chih


The  Learning and Assessment Committees are formed to support the oversight and quality assurance of the curriculum and examinations of the Singapore Chartered Accountant Qualification (SCAQ) and report to the ACRA's Professional Education Council.

Learning and Assessment Committee - Foundation Programme
Prof Low Kin Yew (Chairperson)
Prof Annette Foo
Goh Bun Hiong
Timothy Ling
Prof Premilia Gowri Shankar
Yeap Lay Huay
Yeo Leng Tiong
Yeo Lick Koon

Evan Law

Learning and Assessment Committee - Professional Programme
Prof Ho Yew Kee (Chairperson)
Prof Cheng Nam Sang
Prof Chng Chee Kiong
David Lee
Low Eng Kiat
Prof Low Kin Yew
Rajesh Punjabi
Damien Tai
Esther Wee
Wong Yew Chung

Evan Law


The role of the Singapore Monitoring Committee (SMC) is to develop and maintain a process of submitting, on behalf of ASEAN citizens who are members of ISCA [CA (Singapore) and Associate (ISCA)], applications to be approved as ASEAN Chartered Professional Accountants (ASEAN CPA) under the ASEAN Mutual Recognition Arrangement on Accountancy Services.

Teo Ser Luck (Chairman)
Fann Kor (Deputy Chairperson)
Frankie Chia Soo Hien (ISCA Membership Committee Chairman)
Lim Yeong Seng


The Sustainability and Climate Change Committee promotes the relevance of sustainability, climate change and related advances to business strategy and the accountant’s role in advancing these agenda. It also furthers the adoption of quality sustainability reporting and advocates Singapore’s interests in relation to sustainability reporting standards and requirements.

Fang Eu-Lin (Chairperson)
Beh Siew Kim 
Yvonne Chan 
Chua Hwee Song 
Fan Yuanling, Pamela 
Giam Ei Leen 
Goh Bee Kheng, Grace
Goh Yin Shian 
Koh Wee Kwang 
Lee Dah Khang 
Lim Jin Huei, Eric 
Tan Boon Gin 
Tan Boon Siong 
Teo Yen Shan, Maria 
Simon Yeo 


The Young Professionals Advisory Committee (YPAC) was established in June 2012 with a view to contribute to the strategy, operations and initiatives of ISCA from the perspectives of our young members who are 35 years and below. New initiatives will be rolled out to further reach and engage this target group.

Maria Teo (Chairperson)
Katherine Ang Li Nah 
Ang Zan Yu 
Cheng Kiang Ying Terence 
Chong Shu Hui Jean 
Joanna Chung Pei Shan 
Lau Jun Ngee Emersius 
Lee Xian Yao Sam 
Low Yuan Yi 
Mo Hongrui 
Nithin Nagarajan 
Ng Si Jia 
Ng Wei Han 
Jeannie Ong Wei Jin 
See Wei Ren, Malcolm 
Tan Cihui 
Samuel Tan Weicheng 
Teo Eng Siong 
Teo Wan Lin Angelique 
Tong Jia Hui Audrey 

Don Wee Boon Hong