The people clients work with most often.

Gustin Foo

FCA (Singapore) FCCA

Director

Gustin Foo combines commercial finance, governance, and digital process experience to support clients with operational clarity and governance-led execution. His background spans listed-company work, cross-border assignments, and internal controls and process improvement.

• Led listed-company reporting and governance projects across multiple sectors
• Managed cross-border assignments in Malaysia and Thailand
• Conducted internal controls reviews and delivered practical recommendations to improve governance and efficiency

Cora Cheung

CA (Singapore) Adv LL.M (Intl Tax Law)

Tax Director

Cora Cheung is a Singapore Chartered Accountant and tax specialist with more than a decade of experience advising regional corporates, start-ups, funds, and private capital structures. Her work combines structuring discipline with commercially workable recommendations.

• Designed and implemented cross-border transactions including M&A, PE/VC fund setups, and restructurings
• Supported wealth and holding structures for HNWIs and family offices
• Advised on transaction and tax issues across Asia with a pragmatic operating lens

Lim Lay Er

B.Acc (Hons)

Manager, Reporting Readiness Special Projects Lead

Lim Lay Er focuses on U.S. listing readiness and financial reporting preparation, with more than eight years of external audit experience and deep exposure to U.S. GAAP conversion workstreams. She helps clients move from reporting gaps to audit-ready submissions with clarity.

• Led U.S. GAAP conversion and reporting readiness workstreams
• Supported preparation of audit-ready financial information and MD&A
• Strong technical capability across IFRS and U.S. GAAP

Ethan Lim

B.Sc (Physics) ACAMS

Compliance Manager

Ethan Lim is a Compliance Manager with expertise in MAS audit support, remediation exercises, compliance checks, and regulatory reviews. He is experienced in assessing control gaps, strengthening policies and procedures, and driving practical remediation measures to help organisations meet regulatory expectations and enhance their overall compliance framework.

• Supports MAS audit work, compliance reviews, and remediation programmes
• Assesses control gaps and strengthens policies and procedures
• Helps organisations respond practically to regulatory expectations