Lee Kim Audit PAC (“Lee Kim Audit”) is led by a Public Accountant, who has more than 15 years of audit experience. He is also an Accredited Tax Professional (“ATP”).

We provide services to a diverse range of clients from large corporations, subsidiaries of listed companies to private businesses, entrepreneurs and individuals across a broad array of industry sectors.

We provide customers with the best service and advice that exceeds their expectations, becoming the best business partner for clients, and help companies to grow and create value. We always aim to meet our client service standards by assessing the quality of our audit services.

We always aim to meet our client service standards by assessing the quality of our audit service.


Our responsibility is to express opinion on whether the financial statements are properly drawn up in accordance with the provision of the Companies Act and Singapore Financial Reporting Standards (“FRSs”).

These standards require us to observe professional conduct and to plan and perform an audit to determine whether these financial statements are free of material misstatement. An audit includes performing procedures to obtain audit evidence about the relevant figures and disclosures in the financial statements. Auditors use their judgment to plan their audit procedures. This includes assessing the risk of material misstatement in the financial statements, whether due to fraud or error. When conducting risk assessments, auditors will look at the Company’s internal controls in order to plan appropriate audit procedures. However, we will not be expressing an opinion on whether the company is effectively implementing internal controls. An audit also includes evaluating the appropriateness of accounting principles applied and the reasonableness of accounting estimates made by management, as well as evaluating the overall performance of the financial statements. We believe that the audit evidence obtained is sufficient to provide us with a reasonable basis for interpretation.

We also provide reporting services, as per the licensing requirements of Monetary Authority of Singapore (“MAS”).

Lee Kim Audit Pac is recognised by ACRA, ISCA and SCTP.


Lee Kim is a member of Kudos International (set up in 2012), globally ranked amongst top 30 international network of independent audit, tax and accounting firms, which brings together the expertise of professionals around the world.

Kudos is a member of the Forum of Firms – the only globally recognised benchmark for quality.

The Forum of Firms is an independent association of international networks of firms that perform transnational audits. The Forum’s objective is to promote consistent and high-quality standards of financial reporting and auditing practices worldwide

Kudos International is a quality-controlled network and, we are committed to adhere to the consistent application of high-quality audit practices.



Koh Kok Tiong (James)
Managing Director | Public Accountant

James with more than 15 years in the audit profession, is experienced in a variety of core accounting skills – audit, taxation, accounting and financial advisory.

His experience includes fund management companies regulated by Monetary Authority of Singapore (MAS)

Professional Memberships

  • Public Accountant registered with ACRA
  • Practicing Member, Institute of Singapore Chartered Accountants
  • Accredited Tax Practitioner, Singapore Chartered Tax Professionals

Ms. Chong Chee Bing (Summer)
Manager | Chartered Accountant

Summer is an experienced auditor who worked in Big 4 as well as smaller firms in many industrial sectors for more than 7 years.

She primarily engaged to the fast-moving consumer goods (FMCG) industry with extensive experience of audit in the manufacturing and trading of FMCG.

Her experience include group consolidation and also engaged in group audits with both local and foreign subsidiaries which owned more than 50 subsidiaries.

She is competent in written and spoken English, Mandarin and Bahasa Melayu.

Professional Memberships

  • Chartered Accountant of the Malaysian Institute of Accountants (MIA)


We provide independent advice based on established research methods, and our experts have in-depth sector knowledge. Discover how we can give you the bigger picture with insights into a changing market.