Audit Team
Audit & Assurance Team
Managing Partner, Audit & Assurance
Managing Partner, Audit & Assurance
pengkuan.lock@bakertilly.my
Professional Background
Dato’ Lock Peng Kuan has a Bachelor of Arts in Accounting and Finance from Middlesex University of London.
He is a Chartered Accountant of the Malaysian Institute of Accountants (MIA), an approved Auditor under the Malaysian Companies Act 2016, a registered Auditor with the Malaysia Audit Oversight Board, a Chartered Member of the Institute of Internal Auditors Malaysia, an approved Auditor with the Kampuchea Institute of Certified Public Accountants and Auditors Cambodia, an approved Foreign Auditor with the Securities and Exchange Commission, Thailand as well as a Member of the ASEAN Chartered Professional Accountants.
Dato’ Lock is currently a Global Council Member of the Association of Chartered Certified Accountants (ACCA) and a member of its Audit Committee. He is also the past Chairman of the ACCA Global Forum for Audit and Assurance, the past Vice President of ACCA Malaysia Advisory Committee, a past Board Member of the Audit & Assurance Standards Board and a Member of the Capital Market Advisory Committee of MIA. He was a Board Member of the Industry Advisory Board at HELP College of Arts and Technology. He is currently a Member of the Professional Standards Committee of Baker Tilly International and an interviewer for approval of Audit License in Malaysia.
Dato’ Lock is experienced in audit in a wide range of industries, including property development, construction, manufacturing, automobiles, university, service, trading, resort / hotel operations, oil and gas, retails and software development. He is also experienced in corporate exercises, financial due diligence, investigative audit and IPO in various jurisdictions.
Partner, Audit & Assurance
Partner, Audit & Assurance
tengyan.ong@bakertilly.my
Professional Background
Ong Teng Yan is a Chartered Accountant of the Malaysian Institute of Accountants, a Fellow of the Association of Chartered Certified Accountants, and a Member of the Malaysian Institute of Certified Public Accountants (MICPA).
Ong is an approved Auditor under the Malaysian Companies Act 2016 and a registered Auditor with the Malaysia Audit Oversight Board.
Partner, Audit & Assurance
Partner, Audit & Assurance
boonhiang.ng@bakertilly.my
Professional Background
Ng Boon Hiang is a Chartered Accountant of the Malaysian Institute of Accountants, an approved Auditor under Malaysian Companies Act 2016 and a Registered Auditor with the Malaysia Audit Oversight Board.
Ng is a Fellow of the Association of Chartered Certified Accountants and a Fellow of the Institute of Chartered Accountants in England and Wales.
Partner, Audit & Assurance
Partner, Audit & Assurance
andy.lee@bakertilly.my
Professional Background
Andy Lee has a Bachelor of Accounting (Hons.) from University of Malaya.
He is a Chartered Accountant of the Malaysian Institute of Accountants, an approved Auditor under the Malaysian Companies Act 2016, a registered Auditor with the Audit Oversight Board, Malaysia and an approved Foreign Auditor with the Securities and Exchange Commission, Thailand.
Andy is a Member of the Malaysian Institute of Certified Public Accountants (MICPA) and a Member of Chartered Accountants Australia and New Zealand (CAANZ).
Andy is currently a Council Member of MICPA, a Board Member on the Malaysian Accounting Standards Board (MASB) and a member of the MFRS Application and Implementation Committee of MASB.
Partner, Audit & Assurance
Partner, Audit & Assurance
andrew.choong@bakertilly.my
Professional Background
Andrew Choong obtained his Bachelor of Science (Hons) from Oxford Brookes University.
He is a Chartered Accountant of the Malaysian Institute of Accountants (MIA), a Fellow of the Association of Certified Chartered Accountants, and a Member of the Malaysian Institute of Certified Public Accountants (MICPA). Andrew is also an approved Auditor under the Malaysian Companies Act 2016 and a registered Auditor with the Malaysia Audit Oversight Board.
With more than 17 years of experience in the industry, Andrew is mainly involved in statutory audit engagements. His clients come from a wide array of background including property development, construction, trading, manufacturing and more.
Partner, Audit & Assurance
Partner, Audit & Assurance
kenny.yeoh@bakertilly.my
Professional Background
Kenny Yeoh graduated with a Bachelor of Commerce in Accounting and Finance from the University of Tasmania.
He is a Chartered Accountant of the Malaysian Institute of Accountants, an approved Auditor under the Malaysian Companies Act 2016 and a registered Auditor with the Malaysia Audit Oversight Board.
He is a Fellow of CPA Australia.
He is also an Independent Non-Executive Director of Ho Wah Genting Berhad.
Partner, Audit & Assurance
Partner, Audit & Assurance
jouyin.ng@bakertilly.my
Professional Background
Ng Jou Yin obtained her Bachelor’s Degree in Accounting from Multimedia University.
She is a Chartered Accountant of the Malaysian Institute of Accountants, a Fellow of the Association of Certified Chartered Accountants, and a Member of the Malaysian Institute of Certified Public Accountants (MICPA). She is also an approved Auditor under the Malaysian Companies Act 2016 and a registered Auditor with the Malaysia Audit Oversight Board.
Partner, Audit & Assurance
Partner, Audit & Assurance
zuwei.ng@bakertilly.my
Professional Background
Ng Zu Wei has a Master of Business Administration from the Sunway University and a Bachelor of Arts in Accounting and Finance from Oxford Brookes University.
He is a Chartered Accountant of the Malaysian Institute of Accountants, a Member of the Malaysian Institute of Certified Public Accountants (MICPA) and a Fellow of the Association of Chartered Certified Accountants. He is also an approved Auditor under the Malaysian Companies Act 2016 and a registered Auditor with the Malaysia Audit Oversight Board.
Partner, Audit & Assurance
Partner, Audit & Assurance
jason.wong@bakertilly.my
Professional Background
Jason Wong is is a Chartered Accountant of the Malaysian Institute of Accountants and a Fellow of the Association of Chartered Certified Accountants. He is also an approved Auditor under the Malaysian Companies Act 2016 and a registered Auditor with the Malaysia Audit Oversight Board.
He has over 20 years of experience in the field of Statutory Audit and his industry experience covers property development, construction, manufacturing and trading, amongst others, from small and medium-sized enterprises to publicly listed companies.
Director, Audit & Assurance
Director, Audit & Assurance
meilean.choong@bakertilly.my
Professional Background
Choong Mei Lean is a Chartered Accountant of the Malaysian Institute of Accountants and a Fellow of the Association of Certified Chartered Accountants.
She was formerly with a public listed company in Malaysia.
Director, Audit & Assurance
Director, Audit & Assurance
elaine.ee@bakertilly.my
Professional Background
Elaine Ee has a Bachelor’s Degree in Accounting from University of Putra Malaysia.
She is a Chartered Accountant of the Malaysian Institute of Accountant (MIA) and a Member of the Association of Certified Chartered Accountants.
With more than 10 years of Audit & Assurance experience, Elaine’s clients spans from small medium enterprises to publicly listed companies that are in logistics, retailing, manufacturing, telecommunication network, oil and gas and services industries.
Director, Audit & Assurance
Director, Audit & Assurance
chinsoon.heng@bakertilly.my
Professional Background
Heng Chin Soon obtained his Bachelor’s Degree in Accounting from University Utara Malaysia. He is a Chartered Accountant of the Malaysian Institute of Accountant (MIA).
Chin Soon has more than 10 years of statutory audit experience in property development, toll concession, construction, manufacturing and more.
Chin Soon was formerly with Moore Stephens AC.
Director, Audit & Assurance
Director, Audit & Assurance
chiewwoon.ng@bakertilly.my
Professional Background
Ng Chiew Woon graduated with a Bachelor of Business (Hons) majoring in Accounting. She is a Chartered Accountant of the Malaysian Institute of Accountants (MIA) and a Member of CPA Australia.
Chiew Woon has more than 10 years audit experience and her industry experience covers property development, construction, information technology, manufacturing, trading, hospitality and etc, from small medium enterprises to publicly listed companies.
Director, Audit & Assurance
Director, Audit & Assurance
tengsiang.ong@bakertilly.my
Professional Background
Ong Teng Siang is a Chartered Accountant of the Malaysian Institute of Accountants (MIA) and a Fellow of the Association of Certified Chartered Accountants.
With over 10 years of experience in the industry, his industry experience ranges from small medium enterprises to public listed companies that are in the manufacturing, telecommunication network, property development, construction and retailing industries.
Teng Siang also had the opportunity to be part of the international secondment programme with Pitcher Partners Perth in 2018, broadening his experience and network.
Director, Audit & Assurance
Director, Audit & Assurance
yuenyee.ng@bakertilly.my
Professional Background
Ng Yuen Yee graduated with a Bachelors of Degree in Commerce (Hons) Accounting in University Tunku Abdul Rahman. She is a Chartered Accountant of the Malaysian Institute of Accountant and a Fellow of the Association of Certified Chartered Accountants.
Yuen Yee has more than 10 years audit experience, which her clients span ranging from small medium enterprises to public listed companies that are in food catering in aviation industry, logistics and warehousing, renewable energy, property development, construction, manufacturing and trading.
Associate Director, Audit & Assurance
Associate Director, Audit & Assurance
yuansiang.cheo@bakertilly.my
Professional Background
Cheo Yuan Siang graduated with a Bachelor of Commerce in Accounting and Finance from the University of Melbourne. He is a Chartered Accountant of the Malaysian Institute of Accountants and a Member of CPA Australia.
With over 10 years of experience in the industry, his industry experience ranges from small medium enterprises to public listed companies that are in the fintech, manufacturing and oil and gas industries.
Associate Director, Audit & Assurance
Associate Director, Audit & Assurance
kwanneng.tan@bakertilly.my
Professional Background
Tan Kwan Neng graduated with a BA (Hons) Accounting & Finance. He is a Chartered Accountant of the Malaysian Institute of Accountants and a Fellow of the Association of Certified Chartered Accountants.
With over 10 years of experience in the industry, Kwan Neng has worked with a diverse portfolio of clients, from small and medium enterprises (SMEs) to public listed companies. His industry experience spans across various industries such manufacturing, property development, construction, and trading.
Associate Director, Audit & Assurance
Associate Director, Audit & Assurance
jentzen.ewe@bakertilly.my
Professional Background
Jentzen Ewe Ren Jian holds a Bachelor’s Degree in Accounting and Finance from Sheffield Hallam University. He is a Chartered Accountant with the Malaysian Institute of Accountants and a Fellow of the Association of Chartered Certified Accountants.
With over 10 years of experience in the industry, Jentzen has worked with a diverse portfolio of clients, from small and medium enterprises (SMEs) to public listed companies. His experience spans across various industries such as trading, investment holding, manufacturing, leasing, pawn broking, money lending, hospitality, gold bullion trading, telecommunications, mining, plantations, construction, and property development.
Associate Director, Audit & Assurance
Associate Director, Audit & Assurance
bernard.lee@bakertilly.my
Professional Background
Bernard Lee holds a Bachelor’s Degree in Accounting from Multimedia University and is a Chartered Accountant with the Malaysian Institute of Accountants.
With over 10 years of statutory audit experience, Bernard has worked with a diverse portfolio of clients, ranging from small and medium enterprises (SMEs) to publicly listed companies. His industry experience spans property development, construction, hospitality, and manufacturing.
His international secondment with Pitcher Partners Perth further broadened his professional experience and network, equipping him with a global perspective on audit practices and financial reporting standards.
Associate Director, Audit & Assurance
Associate Director, Audit & Assurance
yusof.rasheed@bakertilly.my
Professional Background
Mohamed Yusof graduated with a Bachelor of Accounting (Hons.) from Universiti Teknologi Mara (UiTM). He is a Chartered Accountant of the Malaysian Institute of Accountants.
With over 10 years of experience in the industry, Yusof has has worked with a diverse portfolio of clients, from small and medium enterprises (SMEs) to public listed companies. His industry experiences spans across various industries such as trading, manufacturing, construction, property development, toll concession and more.
Transaction Reporting Team
Partner, Transaction Reporting
Partner, Transaction Reporting
paul.tan@bakertilly.my
Professional Background
Paul Tan obtained his Bachelor’s Degree of Science in Applied Accounting from Oxford Brookes University, UK.
Paul is a Chartered Accountant of the Malaysian Institute of Accountants (MIA), a Member of the Association of Certified Chartered Accountants, and a Member of the Malaysian Institute of Certified Public Accountants (MICPA). He is also an approved Auditor under the Malaysian Companies Act 2016, a registered Auditor with the Malaysia Audit Oversight Board and an approved Foreign Auditor with the Securities and Exchange Commission of Thailand.
Paul has more than 16 years of experience in the field of Statutory Audit and Reporting. Currently, he specialises in Reporting Accountant roles for Initial Public Offering (IPO) exercises and various corporate exercises which includes merger and acquisitions, regularisation plans, fund raising exercise through the capital and debt market. He is experienced in audit and re-audit engagements, participation as a member of the Due Diligence Work Group, preparation of other reports such as the pro-forma financial information and accountants reports in accordance with the prospectus guidelines as well as the review of profit and cashflow forecasts and projections.
Director, Transaction Reporting
Director, Transaction Reporting
desmond.wong@bakertilly.my
Professional Background
Desmond graduated with a Bachelor of Commerce in Accounting and Finance from the Monash University.
He is a Chartered Accountant of the Malaysian Institute of Accountants and a Member of CPA Australia.
Desmond has more than 10 years of experience in the fields of internal audit and statutory audit and reporting. Currently, he specialises in Reporting Accountant roles for Initial Public Offering (IPO) exercises and various corporate exercises.
He is experienced in audit and re-audit engagements, participation as a member of the Due Diligence Work Group, preparation of other reports such as the pro-forma financial information and accountants reports in accordance with the prospectus guidelines as well as the review of profit and cashflow forecasts and projections.
Director, Transaction Reporting
Director, Transaction Reporting
amy.loke@bakertilly.my
Professional Background
Amy Loke obtained her Bachelor’s Degree of Commerce majoring in Accounting from Universiti Tunku Abdul Rahman.
She is a Chartered Accountant of the Malaysian Institute of Accountants (MIA) and a Fellow Member of the Association of Certified Chartered Accountants (ACCA).
Amy has more than 9 years of experience in the field of Statutory Audit and Reporting. Currently, she specialises in Reporting Accountant roles for Initial Public Offering (IPO) exercises and various corporate exercises, which includes merger and acquisitions, regularisation plans and fund-raising exercises through the capital and debt market.
She is experienced in audit and re-audit engagements, participation as a member of the Due Diligence Work Group, preparation of other reports such as pro-forma financial information and accountants reports in accordance with the prospectus guidelines as well as the review of profit and cashflow forecasts and projections.
Associate Director, Transaction Reporting
Associate Director, Transaction Reporting
xinyin.cheah@bakertilly.my
Professional Background
Cheah Xin Yin graduated with a Bachelor of Commerce (Hons) Accounting. She is a Chartered Accountant of the Malaysian Institute of Accountants, a Fellow of the Association of Chartered Certified Accountants and an Asean Chartered Professional Accountant.
Xin Yin has more than 10 years of experience in the field of Statutory Audit and Reporting. Currently, she specialises in Reporting Accountant roles for Initial Public Offering (IPO) exercises and various corporate exercises which includes merger and acquisitions, regularisation plans, fund raising exercises through the capital and debt market.
She is experienced audit and re-audit engagements, participation as a member of the Due Diligence Work Group, preparation of other reports such as pro-forma financial information and accountants reports in accordance with the prospectus guidelines as well as the review of profit and cashflow forecasts and projections.
Quality Assurance & Technical Team
Partner, Quality Assurance & Technical
Partner, Quality Assurance & Technical
esther.cheah@bakertilly.my
Professional Background
Esther Cheah is a Chartered Accountant of the Malaysian Institute of Accountants (MIA), a Fellow of the Association of Chartered Certified Accountants and a Member of the Malaysian Institute of Certified Public Accountants (MICPA).She is also an approved Auditor under the Malaysian Companies Act 2016 and a registered Auditor with the Malaysia Audit Oversight Board.
Esther is actively involved as a member of MIA’s Auditing & Assurance Standards Board, Financial Statements Review Committee and participates in working groups established by the MIA. She was also previously part of MIA’s Financial Reporting Standards Implementation Committee.
Esther is currently leading the Quality Assurance & Technical department of Baker Tilly Malaysia, with expertise in accounting and auditing standards. She is also the Ethics Partner handling ethics related matters within the firm, and an independent member of the firm’s Accounting & Auditing Consultative Committee, and is the main liaison person between the Firm and the regulators.
As part of the Quality Assurance & Technical department, Esther also performs the firm’s quality monitoring review and engagement monitoring review. She conducts training relating to accounting and auditing standards and implements the Firm’s audit policy and audit methodology. She also oversees the implementation of automated tools and techniques in performing audit procedures.
Esther has more than 20 years of experience in the audit of public listed companies and small medium companies from various industries.
Esther is also the chairperson of the Baker Tilly Asia Pacific Audit & Assurance Committee.
She was formerly with BDO Binder Malaysia.
