Audit & Assurance Services

  • Annual Statutory Audits
  • Non-Statutory Audits
  • Independent Attestations & Certifications
  • Special Audit & Financial Investigations
  • Internal Audit
  • SOX 404 / J SOX Compliance
  • Enterprise Risk Management
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Taxation Services

  • Tax Compliance
  • Tax Advisory
  • Goods & Services Tax
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Corporate Advisory

  • Mergers & Acquisitions
  • Business Valuations
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Restructuring and Insolvency

  • Business Recovery
  • Judicial Management
  • Scheme of Arrangement
  • Liquidation
  • Receivership
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Low, Yap & Associates has been providing public accounting and professional services for businesses since 1990. As a client-focused firm, we adopt a personalised approach and pride ourselves on our long-term client relationships.

In February 1990, a group of skilled professionals left Arthur Young to form boutique firm Low, Yap & Associates. Since our inception, we have remained committed to delivering innovative, personalised solutions to challenges of any size.Our relationships with clients are built on our understanding of their businesses in addition to mutual trust and respect.

Our professionals are drawn from different backgrounds and nationalities.Many of them have considerable working experience in an international accounting environment.To facilitate our work in the region, our team comprises professionals who are conversant not only in English, but also in some of the other languages spoken in the region, such as Bahasa Indonesia, Malay, Mandarin and some Chinese dialects such as Cantonese which is spoken widely in Hong Kong and Guangzhou (PRC).

Our relationships with leading professionals-including accountants and lawyers in Hong Kong, Indonesia, Malaysia, PRC, Taiwan, Thailand, Australia, the UK, and the USA -enable us to facilitate the provision of quality services to our clients in these countries.We personally coordinate these regional and international services to ensure that we utilise the best local advice available.

Audit and Assurance / Taxation / Corporate Advisory / Restructuring and Insolvency / Other Services.

We are registered with the following bodies:

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