Eight Specialized Practices

Integrated Assurance, Tax, Corporate Secretarial & Advisory Solutions

Delivering technical precision, statutory compliance, and strategic business insight for Singapore private enterprises, publicly listed entities, and multinational groups.

Core Capabilities

Eight Core Public Accounting Disciplines

Our practice combines statutory audit assurance with full-spectrum advisory, corporate governance, and tax structuring under unified partner direction.

Practice Area 01

Audit & Assurance Practice

Dedicated to technical and legislative excellence, open client communication, and reliable management intelligence. We assist organizations in fulfilling statutory reporting duties while providing actionable management insights.

Statutory Audit: Independent external financial statement audits executed in strict compliance with the Singapore Companies Act and Singapore Standards on Auditing (SSA) to express a "true and fair" view.
Financial Due Diligence: Quality-of-earnings appraisals and balance sheet audits for mergers, acquisitions, and joint venture transactions.
Internal Audit & Controls: Appraisal of corporate governance standards, operational risks, asset safeguards, and internal accounting controls.
Rohan · Mah & Partners audit team reviewing financial statements and working papers
Practice Area 02

Tax Practice (Compliance, Planning & Structuring)

Headed by our Tax Partner, Former AGO Deputy Director and Grant Thornton Partner Henry Lim, our tax team delivers proactive tax strategies designed to optimize corporate and personal tax obligations while ensuring full compliance with the Inland Revenue Authority of Singapore (IRAS).

Corporate Tax Compliance: Accurate preparation, tax computation, and statutory e-filing of Form C and Form C-S corporate income tax returns with IRAS.
Tax Advisory & Cross-Border Structuring: Cross-border tax efficiency, regional ASEAN treaties, transfer pricing documentation, and tax dispute resolution.
Individual & Expatriate Tax: Personal income tax planning, high-net-worth estate structuring, and employee tax filings (Form IR8A/IR21).
Tax partner consultation and cross-border structuring discussion at Suntec City
Practice Area 03

Corporate Secretarial Services (RAS Corporate Secretarial)

Delivered via our dedicated associate firm, RAS Corporate Secretarial Services Pte Ltd, led by Chartered Secretary Iman Rohan. We provide comprehensive statutory corporate secretarial administration under the Singapore Companies Act.

Company Incorporations: Incorporation of private and public companies, foreign branch office registrations, and representative office setups.
MOM Pass Processing: Seamless preparation and statutory submission of Employment Passes (EP), S Passes, and Dependants' Passes (DP) with the Ministry of Manpower.
Statutory Register Maintenance: Convening Annual General Meetings (AGM), filing Annual Returns with ACRA, and updating register of registrable controllers.
Corporate secretarial board governance meeting and ACRA compliance records
Practice Area 04

Accounting Administration & GST Compliance (RAS Consultancy)

Managed via associate practice RAS Consultancy Services, headed by Sakana Zhong. We act as your external accounting department, ensuring meticulous bookkeeping, payroll administration, and timely tax filings.

Full Outsourced Bookkeeping: Routine general ledger maintenance in strict accordance with Singapore Financial Reporting Standards (SFRS).
GST Preparation & E-Filing: Timely calculation, reconciliation, and quarterly submission of Goods and Services Tax (GST) returns to IRAS.
Confidential Payroll Processing: Punctual salary computation, CPF contributions, statutory withholdings, and annual Form IR8A filings under the Employment Act.
Outsourced accounting ledger and financial management reporting dashboard
Practice Area 05

Management Consultancy & Valuation

Providing strategic guidance and rigorous analytical frameworks for business owners and corporate boards across nine core functional disciplines:

Business & Share Valuation Reports: Independent valuations for financial reporting, shareholder buyout, and commercial transactions.
SME Business Advisory & Feasibility Studies: Project feasibility assessments, operational diagnostics, and capital allocation models.
Litigation Support & Restructuring: Commercial dispute analysis, forensic reconstruction, and turnaround strategy.
Strategic business advisory session with senior corporate executives
Practice Area 06

Forensic Accounting & Enterprise IT Systems

Directed by Tan How Choon, Former Chief Information Officer of the Ministry of Home Affairs (MHA) and Chief IT Auditor at the National Computer Board (NCB). With 40 years of specialized expertise in financial fraud investigation, IT architecture, and judicial expert witness testimony.

Forensic Accounting: White-collar crime investigations, asset tracing, electronic evidence analysis, and reconstruction of defalcated transactions.
Court Expert Witness Testimony: Senior expert witness testimony on commercial disputes, system defects, and financial crime.
IT Systems & Security Audits: Enterprise IT governance, business systems reviews, and general controls auditing.
Forensic accounting investigation and enterprise IT audit review
07 / PRACTICE

Corporate Finance

Strategic transaction advisory for growing companies seeking capital, market listings, or ownership transition:

  • Initial Public Offerings (IPO) flotations and SGX listing reporting accountant.
  • Management Buy-Out (MBO) and Management Buy-In (MBI) transaction support.
  • Mergers & Acquisitions (M&A) advisory and balance sheet synergy reviews.
  • Capital raising and debt/equity financial structuring.
08 / PRACTICE

Liquidation & Insolvency Practice

Formal insolvency administration and distress turnaround executed with strict fiduciary integrity:

  • Members' Voluntary Winding-Up (MVL) for solvent group entity rationalization.
  • Creditors' Voluntary Liquidation (CVL) and judicial asset distribution.
  • Court-Ordered Compulsory Liquidation and court-appointed receivership.
  • Judicial Management and corporate debt restructuring schemes.
Market Breadth

49 Documented Industry Sectors Served

Over three decades, Rohan · Mah & Partners LLP has delivered statutory audit, taxation, and advisory mandates across virtually every sector of the Singapore and regional ASEAN economy.

Advertising and Promotion Aerospace Airlines Building Materials Civil and Mechanical Engineering Commercial and Film Production Consumer Products Electrical and Electronic Engineering Event Managers and Organisers Exhibition and Interior Design Fast Moving Consumer Goods (FMCG) Financial Institutions Freight Forwarding and Warehousing Furniture Manufacturing and Distribution Healthcare Products and Services Hospitality Procurement Hotels and Resorts Housing and Property Development Information Services Information Technology Insurance-related Activities International Purchasing Agencies Investment Holdings Machine Vision and Image Processing Manufacturing Medical Centres and Clinics Merchandising Non-Profit Organisations & Associations Oil and Fats Oil and Gas Petrochemicals Pharmaceuticals Professional and Defense Electronics Professional Firms Property Investment Public Relations Publishers and Media Consultancies Retailing Restaurants and Clubs Reprographic Digital Printing Shipbuilding Shipping Statutory Boards Tele-Conferencing Communications Tourism-related Activities Traffic System Management Transportation Unions Universities
Statutory Regulatory Guide

Singapore Small Company Audit Exemption Criteria

Under the Singapore Companies Act, a private company qualifies for statutory audit exemption if it meets at least two of the following three criteria for the immediate past two consecutive financial years:

≤ S$10M
Total Annual Revenue
≤ S$10M
Total Balance Sheet Assets
≤ 50
Full-Time Employees

Note: Even when exempt from statutory audit, companies must prepare unaudited compilation financial statements in compliance with Singapore Financial Reporting Standards (SFRS) for annual ACRA and IRAS filing.

Request an Audit Exemption Assessment
Consultation Scheduling

Tailored Solutions for Your Organization

Connect directly with our senior partners at Suntec Tower One to structure an engagement aligned with your operational schedule and regulatory obligations.