Audit & Assurance
Independent external statutory audits under the Singapore Companies Act and SSA, financial due diligence for M&A, and internal controls evaluations.
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Chartered Accountants · Singapore
Chartered Accountants Delivering Big Four Rigor with Partner-Led Care
Established in 1993, Rohan · Mah & Partners LLP provides boutique assurance, taxation, corporate secretarial, and financial advisory services from Suntec Tower One, Singapore.
Over 30 Years of Excellence (Est. Oct 1993)
PCAOB Registered (USA)
ASNAF International (400+ Offices · 70+ Countries)
Institutional Standing
Trusted by private enterprises, MNCs, and regulatory bodies
30+
Years of Statutory Audit Leadership
40+
Dedicated Public Accounting Professionals
70+
Countries in ASNAF Global Network
37th
Floor, Suntec Tower One Headquarters
Accredited Training Organisation (ATO)
Recognized by the Singapore Accountancy Commission & ISCA for statutory professional excellence.
Recognized by the Singapore Accountancy Commission & ISCA for statutory professional excellence.
PCAOB Registered
Formally registered with the Public Company Accounting Oversight Board (USA), qualifying RMP for multinational reporting and audits involving US-linked public corporations.
ASNAF International
Member of ASNAF International (Federation of Asian/Australasian Accounting Firms), connecting our clients to an allied global network of 400+ offices across 70+ countries.
ACRA & ISCA Licensed
Operating in strict compliance with the Singapore Companies Act, Singapore Financial Reporting Standards (SFRS), and the Institute of Singapore Chartered Accountants.
Dedicated 40+ Team
Alongside associates RAS Corporate Secretarial Services and RAS Consultancy Services, our multidisciplinary team provides turnkey corporate and financial administration.
Established October 1993
Bridging the Gap Between Big Four Networks and Domestic Practices
Rohan · Mah & Partners LLP was founded to occupy the strategic market niche between the large multinational "Big Four" accounting conglomerates and small domestic practices. We combine the institutional depth necessary for multinational corporate governance with direct, partner-led responsiveness.
Partner-Led Engagement: Every client mandate is personally led by a senior partner with decades of Big Four, public sector, or commercial regulatory experience.
Complete Corporate Ecosystem: Integrated operations with associate firms RAS Corporate Secretarial Services Pte Ltd and RAS Consultancy Services for end-to-end administration.
Prime Suntec Tower One Presence: Headquartered on the 37th floor overlooking Marina Bay, reflecting Singapore's standing as Asia's premier financial center.
Suntec Tower One, Level 37 — Prime financial precinct connectivity directly linked to Promenade MRT station.
Multidisciplinary Capabilities
Comprehensive Assurance, Tax & Corporate Advisory
Delivering outcome-led financial precision and statutory peace of mind across eight specialized practice areas for emerging enterprises and multinational groups.
Tax Practice
Corporate tax compliance (Form C / C-S), cross-border structuring, transfer pricing advisory, IRAS tax disputes, and proactive personal tax planning.
Explore Practice →Corporate Secretarial
Managed via RAS Corporate Secretarial Services Pte Ltd: company incorporations, ACRA statutory registers, and MOM Employment Pass processing.
Explore Practice →Accounting & GST
Full outsourced bookkeeping in compliance with SFRS, quarterly GST e-filing with IRAS, and compliant monthly payroll and CPF disbursement.
Explore Practice →Management Consultancy
Business plan execution, enterprise and share valuation reports, feasibility studies, risk governance, and corporate restructuring for growth.
Explore Practice →Forensic & IT Services
Led by former Ministry of Home Affairs CIO: financial fraud investigations, digital forensics, IT systems auditing, and court expert witness testimony.
Explore Practice →Corporate Finance
Transactional due diligence, initial public offerings (IPO) flotations on the Singapore Exchange (SGX), and Management Buy-Out (MBO/MBI) advisory.
Explore Practice →Insolvency Practice
Members' and creditors' voluntary winding up, court-ordered compulsory liquidation, receivership, and judicial management turnaround mandates.
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Signature Framework
Our Client Engagement Roadmap
Every engagement at Rohan · Mah & Partners LLP is governed by our Three C's Assurance model: we undertake mandates only when Capability, Capacity, and Comfort are unequivocally satisfied.
Initial Onboarding & Vetting
Rigorous Evaluation of Capability, Capacity & Comfort
Before accepting any statutory audit or tax advisory mandate, our senior partners evaluate whether the engagement aligns with our core ethical criteria. This ensures zero delivery compromises and complete mutual alignment.
Capability Assessment: Verification of technical competencies, industry nuances, and SFRS compliance mandates.
Capacity Allocation: Dedicated senior audit manager and partner bandwidth assigned without quota overloading.
Comfort & Confidentiality: Absolute alignment on transparent fee structures and institutional non-disclosure safeguards.
Regulatory Architecture
Comprehensive Risk Scoping & Planning Strategy
We synthesize corporate structures, internal control systems, and transactional workflows to tailor an audit program that zeroes in on material risk without business disruption.
Internal Control Review: Appraisal of corporate governance, IT controls, and authorization matrices.
Materiality Thresholds: Quantifying key variance parameters aligned with Singapore Standards on Auditing.
Document Architecture: Streamlined PBC (Prepared by Client) schedules avoiding administrative friction.
Meticulous Fieldwork
Substantive Testing & Ongoing Client Collaboration
Unlike impersonal firms that delegate fieldwork to junior trainees, our senior partners actively guide fieldwork, ensuring continuous client updates and rapid resolution of emerging accounting interpretations.
Substantive Verification: Rigorous examination of balance sheet valuations, revenues, and debt covenants.
IT Systems & Forensic Review: In-depth examination of ledger integrity and computerized transaction logs.
Transparent Partner Touchpoints: Weekly status check-ins with client CFOs and directors.
Final Deliverable & Strategic Advisory
Statutory Sign-Off, Tax Structuring & ACRA Filing
We deliver the independent auditor's report, present findings to your Audit Committee or Board of Directors, file annual returns with ACRA, and provide actionable tax structuring recommendations.
Independent Auditor's Report: Clean statutory opinion rendered in accordance with Singapore Companies Act.
Management Letter: Pragmatic recommendations to fortify operational controls and optimize working capital.
Seamless ACRA & IRAS Filing: Coordinated submission of Form C-S/C and Annual Returns through RAS.
Core Philosophy
The Three C's Assurance Framework
Our firm's code of ethics is anchored on three clear pillars that guarantee our clients receive unparalleled technical rigor, dedicated partner attention, and total commercial transparency.
01
Capability
We accept engagements only if our team commands the specific statutory, sector-specific, and technical accounting qualifications necessary to deliver the mandate to the absolute satisfaction of the client and regulators.
02
Capacity
We refuse to overload our senior partners with unmanageable client quotas. We command dedicated personnel and operational bandwidth to deliver engagements punctually without sacrificing quality or accessibility.
03
Comfort
True partnership requires absolute mutual trust. We ensure that our firm and our clients share shared clarity on service scope, turnaround milestones, and agreed professional fee structures with zero hidden surprises.
Total Professional Confidentiality Guarantee
All organizational documentation, financial records, trade data, and client communications are safeguarded under strict statutory non-disclosure covenants governed by the Singapore Institute of Chartered Accountants (ISCA) Code of Professional Conduct.
Senior Leadership
Distinguished Public Accounting Pioneers
Our leadership team brings together former Big Four audit partners, senior civil servants from the Auditor-General's Office and Ministry of Home Affairs, former Members of Parliament, and senior judicial expert witnesses.
Rohan Kamis (Managing Partner): Fellow Chartered Accountant (FCA), Former Member of Parliament (PAP MP), Former Public Accounts Committee member, and Founding Chairman of ASNAF.
Henry Lim (Head of Tax & Technical Partner): FCA (Singapore), ASEAN CPA, CISA; Former Deputy Director at the Auditor-General's Office (AGO) and Former Grant Thornton Audit Partner.
Mohd Azwan Said (Head of Audit): Chartered Accountant (CA), CPA, ASEAN CPA; Former Deloitte auditor leading multinational group audits, enterprise valuations, and financial due diligence.
Partner-Led Governance — Decades of combined public service, Big Four assurance, and regulatory stewardship.
Statutory Clarifications
Frequently Asked Questions
Key insights regarding statutory audit thresholds under the Singapore Companies Act, ACRA corporate filings, and our onboarding process.
Under the Singapore Companies Act (Small Company Concept), a private entity is exempt from statutory audit if it qualifies as a "small company" by satisfying at least two of the following three criteria for the immediate past two consecutive financial years:
- Total annual revenue does not exceed S$10 million;
- Total assets do not exceed S$10 million;
- Aggregate full-time employee headcount does not exceed 50.
For companies part of a corporate group, the entire group must qualify on a consolidated basis. Even when exempt, companies must prepare unaudited compilation financial statements in accordance with SFRS.
Rohan · Mah & Partners LLP was established specifically to deliver the technical rigor and international standards of the Big Four without their bureaucratic overhead or prohibitive fee scales. At RMP, your engagement is personally directed and reviewed by senior partners—including former PwC, Grant Thornton, and Deloitte practitioners—ensuring swift decision-making, direct access, and highly tailored advisory.
RMP is an integral member of ASNAF International (Federation of Asian/Australasian Accounting Firms), providing immediate access to over 400 offices across more than 70 countries worldwide. Furthermore, RMP is registered with the US Public Company Accounting Oversight Board (PCAOB), qualifying our team to handle audits and component reporting for US-listed public entities and overseas parent corporations.
Operating collaboratively under one roof, our associate entities ensure a seamless corporate lifecycle. RAS Corporate Secretarial Services Pte Ltd handles company registrations, nominee directorship compliance, and MOM Employment Passes. RAS Consultancy Services manages outsourced SFRS bookkeeping, monthly payroll, and quarterly GST filings. This integrated structure provides a unified, friction-free point of contact for corporate executives.
The transition is orderly and fully compliant with ACRA and ISCA professional clearance protocols. We handle the formal professional clearance communication with your outgoing auditor or secretarial agent, coordinate ledger handovers, and establish opening balance verifications without impeding your ongoing daily business operations.
Partner Consultation
Partner-Led Accounting Rigor for Your Enterprise
Schedule a confidential consultation with our senior partners at Suntec Tower One. Whether you require statutory audit assurance, corporate secretarial governance, or proactive tax structuring, our team is at your disposal.