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Profile of Founder Members

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Mr. Heng Wee Koon
Managing Director and Founder of Acelyr Advisory Pte Ltd

Wee Koon has over 30 years of professional experience. He was previously a Senior Advisor to a Japanese boutique M&A advisory firm listed on Tokyo Stock Exchange and assisted in its overseas expansion into Singapore, Malaysia and Thailand.

Wee Koon was previously a partner at a Big 4 accounting firm in the Transaction Services department, specializing in due diligence and other M&A related advisory services. He has extensive regional exposure having conducted projects in Singapore, Malaysia, Indonesia, Vietnam, Philippines, India, US, Korea, China, Korea, Saudi Arabia and France. 

Wee Koon is currently the Lead Independent Director, Audit Committee Chairman and member of the Nominating Committee and Remuneration Committee of Hyphens Pharma International Limited, listed on SGX. 

Wee Koon holds a Master of Business Administration from Nanjing University, China and a Bachelor of Business Administration (Hons) from the National University of Singapore. He is a Senior Accredited Director (awarded by Singapore Institute of Directors) and a Chartered Financial Analyst ("CFA").
Ms. Gan Hwee Leng
Managing Partner at Alliance of Experienced Practitioners (AEP) LLP and CEO of Alliance of Associated Advisors (AAA) Pte Ltd, Head of Goods and Services Tax

Qualifications:
·Bachelor of Accountancy (Honours) from National University of Singapore, Singapore
·Master’s in Public Administration/International Tax Programme from Harvard University, USA
.Fellow of the Institute of Chartered Accountants in England and Wales
·Member of the Institute of Singapore Chartered Accountants
·Accredited Tax Advisor (Income Tax & GST), Singapore Institute of Accredited Tax Professional

Experience:
·Hwee Leng is the managing partner at AEP LLP, a tax consulting firm.  She retired as a partner of the Indirect Tax Practice KPMG in 2022 and remained a consultant with KPMG to September 2024.
·She has experience in Goods and Services Tax (GST) matters, both as a regulator and as a business adviser.
·She has assisted businesses in responding to audit queries from the Inland Revenue Authority of Singapore (IRAS), resolving disputes, seeking tax rulings, Assisted Self-help Kit (“ASK”), and advising businesses of their GST process controls in connection with the Assisted Compliance Assurance Programme (“ACAP”) launched by the IRAS.
·Hwee Leng advises businesses across a wide range of industries including the financial sector, insurance, manufacturing, real estate, retail, energy, hospitalities, shipping, logistics, life sciences and statutory boards.
·Prior to KPMG, she was with the IRAS for 15 years as a senior tax officer. During her tenure in the IRAS, she was involved in tax policy matters on GST as well as corporate tax, advance income tax ruling, international taxation, transfer pricing and tax treaties.
·Hwee Leng was part of the GST implementation team in the IRAS. She was involved in the drafting of the various circulars on the operation of GST, the GST legislation, schemes for businesses and the marketing of GST to the public and businesses and audit of businesses.
·She represented KPMG at the OECD Technical Advisory Group / Business and Industry Advisory Committee meetings and was a member of the KPMG Global Indirect Tax Services Policy Group.
·Hwee Leng is a trainer at the Singapore Tax Academy and has been so for many years and is also a regular speaker at tax seminars.
·She is one of the contributors of the Goods and Services Tax – Law & Practice, 2nd edition and a co-author of “Taxation of Insurance Business in Singapore – Direct and Indirect Taxation”, both published by Lexis Nexis.
·Hwee Leng was recognised as one of the leading tax practitioners by the International Tax Review in the last few years, published in the Indirect Tax Leaders Guide. She was also recognised as one of the leading women tax practitioners by International Tax Review in 2021 and the past few years.
Ms Ng Ee Theng
Partner with Alliance of Experienced Practitioners (AEP) LLP and Managing Director and COO at Alliance of Associated Advisors (AAA) Pte Ltd

Qualifications:
·Accredited Tax Practitioner (GST), Singapore Chartered Tax Professionals (SCTP)
·Partner AEP LLP and Managing Director of Alliance of Associated Advisors (AAA) Pte Ltd
·Associate, PricewaterhouseCoopers Taxation Services Sdn Bhd, Malaysia (2010)
·Manager, KPMG Services Pte Ltd, Singapore (2011 – 2020)

Experience:
•Ee Theng has over 14 years of tax experience specialising in indirect tax. She commenced her career in Big 4 Accounting firms in both Singapore and Malaysia.
•Her portfolio of clients at the firms includes companies from industries such as funds, banks, insurance, REITs and registered business trusts, public healthcare, marine and shipping, investment holding companies, logistics and freight forwarding, manufacturing, retail, trading, news publishing, hotels and serviced apartments.
•She has conducted close to 40 Assisted Compliance Assurance Programme (ACAP) cases, which is a 15-month voluntary programme initiated by the Inland Revenue Authority of Singapore to provide a holistic framework for businesses to proactively manage their GST risks and controls by understanding the business process flows and the GST controls maintained in the operating and financial systems.
•She has also conducted the Assisted Self-Help Kit (ASK) for GST scheme renewal such as Major Exporter Scheme, GST Health Checks, due diligence for merger and acquisitions and review of GST returns.
•Ee Theng has also provided GST advisory work and addressed IRAS’ queries/audits for businesses in Singapore.
•During her time in practice, she successfully assisted her client in securing S$8 million of input tax claim. Her major clients included Weave Living group, Lonpac Insurance Bhd, Pop Mart Holdings (Singapore) Pte Ltd, Munters Corp Ireland Limited,  NovogeneAIT Genomics Singapore Pte Ltd and China Merchant Energy Trading (Singapore) Pte Ltd.
Ms Soh Suan Lin Gina
Partner with Alliance of Experienced Practitioners (AEP) LLP and Head of Transfer Pricing at Alliance of Associated Advisors (AAA) Pte Ltd

Qualifications:
·Chartered Tax Institute of Malaysia (CTIM)
·Institute of Chartered Secretaries and Administrators, UK (ICSA) Curriculum Vitae

Experience:
·Tax Senior, Deloitte Malaysia (2011 - 2013)
·Senior Tax Analyst, Advanced Micro Devices (2014 - 2018)
·Head of Transfer Pricing, Alliance of Associated Advisors (AAA) Pte Ltd
.Partner with Alliance of Experienced Practitioners (AEP) LLP
•Gina has over 21 years of tax experience including transfer pricing (TP). She commenced her career in a medium sized accounting firm and a Big Four.
•Prior to joining AEP/AAA, she was attached to a MNC as a Tax Accountant for close to 5 years handling international tax. Her tax experience includes Corporate and Business Income Tax, various tax incentives applications and TP.
•Gina heads the TP practice in Singapore and is dedicated to assist companies to plan and document appropriate TP strategy for their inter-company transactions. She oversees the TP projects including documentation studies, audit related matters and planning studies for Clients. The industries she has served include Investment fund management, commodity trading, shipping, manufacturing, food industry, construction, biotechnology, electronics, etc.
•She has wide experience with review and preparation of TP documentation projects (Master File and Local File) and benchmarking studies for multinationals companies, specializing in wide range of intercompany transactions, such as management services, royalty, loan transactions, etc.
•She has handled TP queries from the Comptroller of Income Tax for the Clients. She also provided TP consulting, due diligence and documentation services for international organizations with regards to disputes and compliance matters.
•Major clients of Gina are e-Commodity Holdings Pte Ltd,  China Merchant Group of Companies, NovogeneAIT Genomics Singapore.
Ms Yong Xiu Wei
Partner with Alliance of Experienced Practitioners (AEP) LLP and Deputy Head of Transfer Pricing at Alliance of Associated Advisors (AAA) Pte Ltd

Qualifications:
·Fellow Member of Association of Chartered Accountants (FCCA)
·Associate Member of Malaysian Institute of Accountants (MIA) Curriculum Vitae

Experience:
·Manager, Transfer Pricing, Deloitte Malaysia (2014 - 2019)
·Partner, Transfer Pricing,  Alliance of Experienced Practitioners (AEP) LLP
.Deputy Head, Transfer Pricing, Alliance of Associated Advisors (AAA) Pte Ltd
•Xiu Wei worked for one of the Big Four in Malaysia for 6 years before joining the Singapore TP practice.
•She has close to 16 years of professional work experience, accumulating relevant experience in audit and tax, with more than 9 years specialising in transfer pricing (TP) related services in Singapore and Malaysia.
•Xiu Wei previously held a managerial role in the TP division of Deloitte Malaysia. She was the pioneer of the team and instrumental in developing the TP practice for the branch office.
•Xiu Wei has assisted large multinational companies in preparing TP defense documentation and represented clients in response to TP audits and voluntary disclosure projects before the Malaysian tax authority.
•Her expertise is conducting planning study, risk management and providing advice to clients and ensuring compliance for various related party transactions such as management services, royalties, loan transactions, etc.
•Xiu Wei is mainly responsible for TP work with Malaysian clients and also the Singapore subsidiaries of China based corporations, including Shandong Shipping Corporation, Sinotrans Overseas Development Limited, Wuxi Boda New Energy Technology Co., Ltd.
Ms Tan Tiang Keng
Tax Director for Corporate Income Tax  at Alliance of Associated Advisors (AAA) Pte Ltd

Qualifications:
Bachelor of Business (Hons), Nanyang Technological University of Singapore

Experience:
Tiang Keng has over 17 years of professional tax experience. She was previously a Tax Director with KPMG.

In KPMG, her specialization was corporate tax compliance and advisory. She advises businesses across a wide range of industries including marine & shipping, leasing, commodity trading, oil & energy, automobile, public healthcare, treasury, electronics, hotels, and investment holding.

Apart from compliance, she has helped clients in various advisory work, including dispute resolutions with the IRAS, advance ruling applications, merger & acquisition work such as tax due diligence, pre-deal and post-deal tax structuring work, in-bound investment advisory work, tax incentive, and stamp duty relief applications. She had advised a government statutory board on their study of the shipping tax regime of 40 over countries.

Prior to KPMG, she was with the Inland Revenue Authority of Singapore for 8 years. During her tenure in the IRAS, she was involved in Goods & Services Tax, Partnership Income Tax and Corporate Tax.
Mr. Lee Thau Khon David
Partner with Alliance of Experienced Practitioners (AEP) LLP and Head of Income Tax at Alliance of Associated Advisors (AAA) Pte Ltd

Qualifications:
·Bachelor of Accountancy, National University of Singapore (1981)
·Fellow of the Institute of Singapore Chartered Accountants (up to 2018)
·Board Director of the Singapore Institute of Accredited Tax Professionals Limited (2011- Aug 2014)
·Accredited Tax Advisor (Income Tax & GST), SCTP
·Partner, Tax at KPMG Advisory LLP (Oct 1996 – Sep 2014)
·Director for EMR Capital companies in Singapore and for S3T Pte Ltd
·Head of Income Tax at at Alliance of Associated Advisors (AAA) Pte Ltd
.Partner with Alliance of Experienced Practitioners (AEP) LLP

Experience:
•David has been involved in a broad array of industries, heading tax projects that included mergers, acquisitions, joint ventures and investments in various countries in the region. Notable mergers included the Temasek Holdings subsidiary groups i.e. the Singapore Technologies Group (internal restructuring of various ST groups e.g. ST Engineering, ST Electronics, ST Properties, ST Holdings etc.). Tax and lead partner for merger of listed company Sembcorp Industries Ltd (merger of ST Industrial Corporation and Sembawang Corporation) and Capitaland (merger of Pidemco Land and DBS Land). Tax and lead partner responsible for the privatization of JTC operating arms (Ascendas Science Parks and Jurong Port) and the spin-off of the M&W Zander Engineering group with the intention of listing in Singapore
•Tax lead partner for the acquisition of 117-year-old Raffles Hotel, along with 40 other hotels and properties worldwide by US investment fund Colony Capital LLC for S$1.72 billion (US$1 billion), including debt. David was also the global tax lead partner for the global merger and restructure of the Raffles, Swissotel and Fairmont chains appointed by Colony Capital. This assignment involved tax structuring and alignment of all acquired hotels under the group in parts of  Asia, Europe, Canada and the US. Tax partner responsible for initiating the entry of Aberdeen Asset Management and the subsequent collective investments funds into the Singapore funds market in 1992. The company was the largest active asset manager in the UK, with investments in equities, multi-asset, fixed income, liquidity, sovereign wealth funds, real estate and private markets
•David has practitioner experience of over 45 years in Singapore and international taxation. His extensive tax experience in local taxation includes Corporate and Business Income Tax, Withholding Tax, Tax Incentives, Tax Audits, Personal Income Tax, Transfer Pricing, Goods and Services Tax and Stamp Duty. His experience spans both the tax compliance and advisory aspects  of taxation, from the filing of tax returns to the structuring of cross border transactions and entities.
•David was the Asia Pacific tax head for Brown & Root and Halliburton. Prior to that he was the regional tax accountant for BJ Services and Hughes Tools FE Pte Ltd.
•In his capacity as tax partner at KPMG, he has had extensive involvement with a diverse portfolio of clientele both local and global, and from a broad spectrum of industries that included oil and gas, insurance, fund management, growth funds, private equity funds, shipping, shipbuilding, construction, port, power, telecommunications, manufacturing, hotel, trading, services and investment companies.
•His clientele included, global multinational companies, government linked enterprises, statutory board (JTC), private enterprises and publicly listed companies. In the course of his work he has had ongoing interactions with government agencies including IRAS, MAS, IE (now ESG), EDB, MPA and Spring (now ESG).

Other Capacities:
•David was one of the founding Board Directors of the Singapore Chartered Tax Professionals and was extensively involved in its constitution, operations and strategic directions until stepping down in Sep 2014.
•As a tax partner in KPMG, he was part of the senior management team that was responsible for the day-to-day and the strategic direction of the tax function. The key appointments in his career with the firm included positions as Head of Corporate Tax, Supply Chain, Mergers & Acquisitions, Insurance, Risk Management, Training and Technical Resources.
•He is contributing author on “Insurance Operations” in the 1st and 2nd editions of “The Law and Practice of Singapore Income Tax” and the co-author for Taxation of Insurance Business in Singapore (2015) as published by Lexis Nexis.
•He was also appointed by the Inland Revenue Authority of Singapore in conjunction with its internal advance training programme, as mentor to its senior specialist (2015 to 2016).

 
Mr. Yeo Boon Chye
Senior Advisor to a well-established capital venture fund based in Singapore. 

Qualifications:

·Fellow of the Association of Chartered Certified Accountants (ACCA) UK

·Member of the Institute of Singapore Chartered Accountants (ISCA)

·Ex-Member of ISCA’s Financial   Statements Review Committee   2006-2013

·Ex-Member of Auditing and Assurance Standards Committee 2006-2013

·Ex-Member of ISCA’s Corporate Finance Committee 2016-2022

·Panel of Examiners -Inspector for ACCA (Advance Auditing) 2009-2024

·Member of ACRA Disciplinary Committee (2012-2018)

Professional Experience:

Having trained in assurance and investigations, Boon Chye has accumulated over four decades of experience serving business owners. His career began with a solid grounding in assurance, where he gained a keen eye for detail and a comprehensive understanding of financial and operational integrity. Over the years, he has worked alongside entrepreneurs at every stage of their business journey, from start-up ventures to mature enterprises. Many of his clients, who were once small and locally focused, have grown under his guidance to become publicly listed companies with a global footprint, establishing offices and operations in the Asian region. This transformation is testament to his ability to provide enduring value and sound advice tailored to each client’s evolving needs.

​

Throughout his career, Boon Chye has dedicated significant time to providing a wide range of assurance services, including statutory audits, internal control reviews, and forensic investigations. His expertise is frequently sought by businesses aiming to establish or expand their presence in key international markets such as Japan, the People’s Republic of China (PRC), and other Asian countries. He is well-versed in the regulatory and commercial nuances of these regions, enabling clients to navigate complex compliance requirements and seize cross-border opportunities with confidence. Notably, his guidance has been instrumental in helping clients structure their operations efficiently, manage risks, and achieve sustainable growth in highly competitive environments.


A substantial portion of his career has been focused on capital markets, particularly Initial Public Offerings (IPOs). Drawing on his deep experience, Boon Chye has played a pivotal role in guiding companies through the process of preparing for public listing. He has provided end-to-end support to businesses from Singapore and the PRC, assisting them in successful listings on the Singapore Stock Exchange and other prominent regional exchanges. His involvement has covered every aspect of the IPO process, from regulatory compliance and due diligence and post-listing support. Through his expertise, numerous companies have been able to access capital markets and embark on new phases of expansion and innovation. He has been a reporting accountant for AIM listing. Boon Chye also has assisted his listed client to regain trading status when suspended.

Industry / Sector Experience:
Yeo Boon Chye has accumulated broad industry experience across a diverse range of sectors, including construction, food processing, manufacturing, Not-For-Profit, engineering, real estates, gaming, hospitality and energy. His work has encompassed traditional and complex industries such as oil and gas and water treatment plant, where he has advised clients on regulatory compliance, operational controls, risk management, and strategic growth. This cross-sector exposure has enabled him to develop a deep understanding of varying business models and industry-specific challenges, allowing him to provide practical, commercially focused advice tailored to the unique needs of each sector.

Attributes:

Yeo Boon Chye is a highly respected Senior Practitioner with more than forty years of professional experience advising business owners, entrepreneurs, and corporate leaders across Asia. He is renowned for his comprehensive regional knowledge, broad professional network, and ability to deliver practical, commercially sound guidance to clients navigating complex cross-border challenges. Throughout his career, he has played a pivotal role in supporting organisations in their growth path across Asia, with a particular emphasis on the People’s Republic of China (PRC).

​

Yeo Boon Chye currently holds the position of Senior Advisor to a well-established capital venture fund based in Singapore. In this capacity, he is actively engaged in mergers and acquisitions, strategic investments, and a variety of corporate advisory projects.

Ms Teo Soo Chuen
Managing Director, PERS & Partners PAC

Qualifications:
Member, Institute of Singapore Chartered Accountants (ISCA)
Fellow, Association of Chartered Certified Accountants (ACCA) UK
Associate member, Institute of Valuers and Appraisers of Singapore (IVAS)
Ex Member, Main Committee of Financial Reporting Committee, ISCA

Experience:
With over 25 years of experience in audit and business advisory, Soo Chuen leads and manages financial audits across diverse industries, including manufacturing, construction and real estate, retail, recreation clubs, and non-profit organisations. She has extensive experience working with both private and public entities with regional and global operations. She works closely  with  board  committees  and  senior  management,  taking responsibility  for  developing  audit  strategies,  presenting  key  audit deliverables, and addressing key audit matters, significant accounting issues, and complex audit considerations.
She is also responsible for driving technical excellence through training and seminars  delivered  to  internal  teams  and  external  professionals.  Her portfolio highlights include leading cross-border audit reporting, overseeing the  preparation  and  review  of  consolidated  financial  statements,  and ensuring compliance with SFRS, IFRS, and SGX disclosure requirements.

She  provides  strategic  oversight  of  the  firm’s  quality  management framework, leads the resolution of complex technical issues, and builds strong  client  relationships  by  advising  stakeholders  on  significant accounting, regulatory, and audit matters.

Before establishing and leading the firm as Managing Director, Soo Chuen was a Partner at a reputable mid-tier public accounting firm. She was actively involved in practice management, client relationship development, learning & development functional role, and mentoring audit professionals, further strengthening her leadership and technical capabilities within the profession.

Amongst others, of which are listed companies in SGX or overseas exchange or subsidiaries of listed companies and others unlisted entities personally led and signed off by Ms Teo Soo Chuen are as follows:
Leader Environmental Technologies Limited
Yamada Green Resources Limited
Parkson Retail Asia Limited
Unimatec Singapore Pte Ltd
MST Golf Singapore Pte. Ltd.
NOK Precision Component Singapore Pte Ltd
Chow Tai Fook Foundation
National University of Singapore Society
CLC Ltd
Faith Community Baptist Church
Tripartite Alliance Limited
Mr. Teh Jie Min Timothy
Director, PERS & Partners PAC
Qualifications:
Member, Institute of Singapore Chartered Accountants (ISCA)
Member, Institute of Chartered Accountants in England & Wales (ICAEW)

Experience:
Timothy Teh is an engaged leader who supervises, mentors, and develops audit team members, working closely with them to lead the execution of high-quality, efficient, and risk-focused audit engagements. With close to 10 years of experience specialising in financial audits, Timothy has managed a diverse portfolio of clients across multiple industry sectors, including both private and public entities with regional and global operations.

Timothy’s key areas of expertise include leading cross-border and inter-office reporting, preparing and reviewing consolidated financial statements, and ensuring full compliance with SFRS, IFRS, and SGX Listing Manual requirements. He is experienced in coordinating with overseas component auditors, reviewing their work, and ensuring adherence to professional and regulatory standards. In addition to his core audit responsibilities, Timothy actively contributes to engagement planning, risk assessment, and execution of audit strategies tailored to client complexities. He also supports the firm’s quality management processes, assists in resolving technical accounting and audit matters, and manages day-to-day client communications to ensure timely delivery of audit outcomes.

Prior to joining the firm, Timothy held roles at a reputable mid-tier firm and KPMG LLP Malaysia (Kuala Lumpur) and KPMG LLP Singapore, where he gained extensive exposure to large-scale group audits and multinational engagements.
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