Mr Reinhard Klemmer
Partner, KPMG Singapore
Executive Director, KPMG Services Pte. Ltd.
Reinhard is the Head of the Department of Professional Practice and an Audit Partner with KPMG Singapore with more than 25 years of experience.
In his current role as head of DPP, he is involved in all significant accounting discussions and audit methodology issues of the firm in Singapore. He is involved with the audit regulators in Singapore and represents KPMG Singapore in international discussions on accounting issues, in particular with the IASB.
Reinhard is leading audits of companies in a number of sectors and is involved in accounting advisory projects in Singapore and the ASEAN region.
Reinhard is the chairman of ISCA's Financial Reporting Committee and a member of the IASB's Small and Medium Enterprise Implementation Group (SMEIG) representing Singapore.
Reinhard is a member of KPMG's Global Topic Teams on revenue recognition and the topic team on valuation and impairment. He is very involved in technical issues and the interpretation and practical implementation of the respective accounting rules. He liaises on a regular basis with KPMG's IFR-Group as well as other international members of the topic teams.
Professor Chua Kim Chiu
Professor (Practice), National University of Singapore
Chua Kim Chiu is a Professor (Practice) in Accounting at National University of Singapore Business School. He teaches mainly at the executive MBA and MSc programmes, and some undergraduate courses. Currently, he is the Chairman of the Audit Committee of OCBC Bank, a board member of MPACT Management Ltd (the management company for Mapletree Pan-Asia Commercial Trust, one of the largest REITs in Asia) and a member of the Audit and Risk Committee of National University Health System.
He was formerly a partner at PricewaterhouseCoopers LLP Singapore and senior advisor at PricewaterhouseCoopers Hong Kong and China. As a member of the leadership team for Singapore, he was overall responsible for the firm’s risk and quality management function spanning across quality assurance, risk management, legal, accounting advisory and audit methodology. In his long and distinguished career at PwC, he also held other senior positions as the head of the Banking and Capital Markets Group, the China Desk and a member of the governance board.
He has led financial due diligence engagements for acquisitions of banks in Thailand, Indonesia, Hong Kong and Singapore. Passionate about the development of accounting standards, he writes regularly to the International Accounting Standards Board with his views on exposure drafts of accounting standards or discussion papers. Formerly he was Chairman of the Financial Reporting Committee and Chairman of the Banking and Finance Committee of ISCA.
Ms Chan Yen San
Partner, KPMG Singapore
Yen San is a partner in KPMG Singapore and has over 22 years of audit and advisory experience. Yen San oversees the technical department, which leads audit quality initiatives by KPMG in Singapore in helping the firm and the clients in the consistent and high quality application and interpretation of accounting, auditing and regulatory standards.
Yen San has deep understanding of SFRS and IFRS, providing accounting and structuring advice on complex accounting issues for clients in various industries including statutory boards, co-operatives, charities, property development, commodity trading, manufacturing, banking and trading companies.
Yen San is a member of KPMG’s global leases and income taxes accounting topic teams, which are composed of senior partners from a number of countries around the world to formulate KPMG’s global guidance on leases and income taxes accounting under IFRS. She is a member of the Institute of Singapore Chartered Accountant’s (ISCA) Financial Reporting Committee (FRC) Core Sub-Committee and is heavily involved in the development of new accounting standards and evolving accounting practices through working with the KPMG’s International Standards Group and the national accountancy body.
Previously, Yen San participated in several high profile real estate transactions, providing accounting and structuring advisory services to these clients, and she is an audit partner of engagements in the real estate industry. She has extensive knowledge in accounting issues and challenges faced by real estate companies, such as, revenue recognition for sale of development properties, classiﬁcation of serviced residences as investment property or property, plant and equipment, consolidation of investments in REITs and property funds. She has also led a number of engagements and projects to advise partners and clients on adopting these new accounting standards and developed and conducted various trainings on these topics.
Mr Ng Kian Hui
Audit Partner, Head of Audit, BDO LLP
Kian Hui has more than 25 years of experience in providing auditing and assurance services to clients in Singapore and China. His clients are owner-managed companies, listed companies, multinational corporation and state-owned enterprise in diverse industries including property development, construction, education, professional services and natural resources etc.
Kian Hui is the Technical Partner and Head of Audit of BDO LLP in Singapore. He is also a member of the BDO Global IFRS Policy Committee. Kian Hui serve as a member of the ISCA Financial Reporting Committee and ISCA Audit & Assurance Committee – Core Sub-Committee.
Mr Wong Yew Chung
Partner, EY LLP
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.