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Mr. Aylwin How
Audit Partner, Deloitte & Touche LLP
Member, ISCA Financial Reporting Committee
Aylwin has professional services experience of approximately 19 years, and is an audit partner with Deloitte & Touche LLP. In addition to client service, he holds various technical roles within the partnership. Aylwin’s industry focus is on the financial services industry and his technical accounting specialization is financial instruments accounting. As part of his client service role, Aylwin has supported clients in their accounting assessment of complex transactions, as well as implementation of new IFRS accounting standards.
Aylwin is also a member of the ISCA’s Financial Reporting Committee. He is also part of the ISCA’s working group. In addition to the professional roles mentioned above, Aylwin is an adjunct professor in a local university for undergraduate and postgraduate studies covering accounting topics including business combinations and derivatives- hedge accounting.
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Ms. Susan Foong
Partner, Baker Tilly TFW LLP
Member, ISCA Auditing and Assurance Standards Committee (AASC)
Susan Foong is a Fellow of the Institute of Singapore Chartered Accountants (ISCA), and a Fellow of the Association of Chartered Certified Accountants (ACCA). Susan is currently the Practice Leader of Assurance practice at Baker Tilly, an independent member firm of the Baker Tilly International. She also heads Baker Tilly's Assurance Learning and Development team. Susan has over 20 years of audit and assurance experience and she specialises in audit and review engagements for businesses ranging from SGX-listed and private companies to not-for-profit organisations. She is currently a member of the ISCA Auditing and Assurance Standards Committee, ISCA Financial Statements Review Advisory Panel and ISCA Charity Accounting Committee.
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Mr. Lim Tze Yuen
Partner, Ernst & Young LLP
Member, ISCA Ethics Committee
Tze Yuen is an assurance partner with EY Singapore, with more than 25 years of experience auditing large public listed companies, multi-nationals and conglomerates with well diversified and global operations. Tze Yuen joined EY in 1992, and made partner in 2007. At EY, Tze Yuen is active in the Learning & Development department, coaching younger colleagues on various accounting topics and soft-skills. Tze Yuen is a member of the ISCA Ethics Committee. Tze Yuen holds a Bachelor of Accountancy from Nanyang Technological University, Singapore, and is a practising member of ISCA.
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Ms. Fang Eu-Lin
Member, Sustainability Reporting Advisory Committee
Eu-Lin is a member of the Sustainability Reporting Advisory Committee (SRAC). SRAC is set up to advise ACRA and SGX Regco on the implementation roadmap to advance mandatory sustainability reporting in Singapore. The public consultation on SRAC’s recommendations is ongoing.
Eu-Lin leads the Sustainability & Climate Change practice across PwC Singapore and she is also a member of the wider PwC Global ESG Leadership Team. She also drives the PwC Asia Pac Centre for Sustainability Excellence. She helps clients strategise, implement, report and obtain assurance across a range Environmental, Social and Governance issues.
She is also the Chairperson of ISCA’s Sustainability and Climate Change Committee (SCCC) and the Chairperson of the Sustainability Excellence Sub-Committee under the SCCC.
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Ms. Bong Yap Kim
Senior Technical Director, Accounting and Corporate Regulatory Authority (ACRA)
Bong Yap Kim oversees ACRA’s Sustainability Reporting Office. The office is set up to develop a roadmap for wider implementation of sustainability reporting for companies incorporated in Singapore, including the development of reporting and assurance standards. It also drives the sustainability efforts within ACRA.
Yap Kim is a Fellow of the Institute of Singapore Chartered Accountants and the Singapore Institute of Director (SID). She represents ACRA in the Advisory Committee on Accounting Standards for Statutory Board and Singapore Standards Council.

Miss Genevieve Joan Soh
Head of Platforms and Ecosystems, Climate Impact X
Genevieve Soh is Head of Platforms and Ecosystems, responsible for user experience across the exchanges several platforms. Prior to this, she was a Principal with the Boston Consulting Group (BCG), and a Venture Architect Director at BCG Digital Ventures where she defined strategies for clients across South East Asia and North America.
Genevieve holds an MBA from the Northwestern University – Kellogg School of Management and a Bachelor’s degree in Accounting and Finance from Singapore Management University. Outside of work, Genevieve is also passionate about marine wildlife, for which she has learnt to scuba dive.
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Mr Wong Yew Chung
Partner, EY
Member, ISCA Financial Reporting Committee
Yew Chung is a Partner at EY and he leads the power and utilities assurance sector of the firm. He is member of the ISCA Financial Reporting Committee and a member of the Learning and Assessment Committee of the Singapore Chartered Accountant Qualification professional programme. Yew Chung conducts regular accounting and auditing training sessions in EY and accounting seminars for his clients.
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Mr Justin Turnbull
Director, KPMG Australia
Justin is a director within KPMG Australia’s CFO Advisory practice with over 17 years experience. Justin’s focus is the practical implementation of accounting concepts to highly complex arrangements including the valuation and accounting for financial instruments.
Justin is one of the Australian firm’s leads in respect to long term energy offtake agreements in the renewable energy sector including virtual power purchase agreements and their related environmental certificates. Justin works with clients across this industry from renewable generators, to energy retailers and corporate off takers to understand the commercials driving energy related decisions and how they are accounted for.
Services that Justin provides includes (amongst others): technical accounting advice, buy side / sell side due diligence, derivative valuations, practical hedge accounting solutions, and training.