LOW, YAP & ASSOCIATES

This sub-class includes accounting and/or auditing services. Units in this sub-class are primarily engaged in: - preparation of management accounting reports - preparation or auditing of financial accounts - examination of accounts and/or certification of their accuracy - preparation of personal and/or business income tax returns - duty and/or tax tariff calculation service activities - advisory activities and/or representation on behalf of clients before tax authorities - advisory services relating to audit and assurance - accounting advisory and/or consultancy services (e.g., business valuation) - business assurance services such as internal audit, restructuring and/or insolvency, risk management and/or governance and corporate finance and/or deal advisory