The Team

Tan Kok Liang is the Managing Partner of McMillan Woods Koa & Tan, Tan & Associates and Tan & Associates Tax Services Sdn. Bhd. He has extensive experience which spans a period of over 35 years in fields of auditing, accounting, taxation, internal audit, insolvency, receivership, business restructuring  and consultancy services. He has worked with two major international accounting firms  prior to his commencement of public practice in 1993. He is also an approved liquidator and specializes in insolvency and receivership assignments. In addition, he holds a liquidator license  under the Labuan Financial Services Authority. His accomplishment includes co-authoring a book entitled “GST Navigator for Travel Industry” published in May 2015. He has also written technical articles for the  Chartered Tax Institute of Malaysia  and provided a featured article for the Oxford Business group on incentives and allowances in Sabah for potential investors.

The Firm clients’ range from sole proprietors, SMEs and large private corporations in various industries such as trading, manufacturing, retailing, services, construction, property development, timber, agriculture, plantations, investment holdings, offshore trading. The firm has also conducted special assignments for the Ministry of Finance Sabah and Government- linked companies.

Tan Kok Liang started his career in 1982 with Coopers & Lybrand and later with Ernst & Young. He was admitted as a member of the Malaysian Institute of Certified Public Accountants in 1990.  He is also a member of the Malaysian Institute of Accountants, the Chartered Tax Institute Malaysia and the Institute of Internal Auditors Malaysia. He also holds a Masters in Tourism from the University of Toulouse, France.

Registered Member of:

• Malaysian Institute of Accountants.
• Malaysian Institute of Certified Public Accountants.
• Chartered Tax Institute of Malaysia.
• Institute of Internal Auditors Malaysia.

Experience:

1993 – Present: Approved Company Auditor, Liquidator and Tax Agent.

• McMillan Woods Koa & Tan.
• Tan & Associates.
• Tan & Associates Tax Services Sdn Bhd.

Patricia Koa is a member of the Malaysian Institute of Certified Public Accountants and the Malaysian Institute of Accountants.

Miss Koa has some 30 years of working experience in auditing, accountancy, receivership, insolvency, taxation and consultancy services after having served Coopers & Lybrand from 1981 to 1993 and Arthur Andersen, Malaysia from 1994 to 2001, where she was manager in the Assurance and Business Advisory Division.

Her experience involves a portfolio of audit clients ranging from private companies, co-operatives, statutory bodies, associations and clubs in various industries which include amongst others, finance and banking, stockbroking and unit trusts, offshore life and general insurance, offshore funds, oil palm and cocoa plantations, fruits and horticulture, livestock and poultry farming, food processing, retail outlets, property development and civil construction, quarry operations, ready-mix concrete production, gaming, transportation services, professional services, education and trading.

In addition to the above, she was responsible for several non-attest assignments which include due diligence audits of a timber group and a finance company, evaluation of business proposal for the acquisition of a private medical center, profit and cashflow forecasts review for a hotel, a cordial and milk beverage processor and a stockbroking  company, share valuation review and preparation of loan dossier.

Qualifications and professional institutes

• Chartered Accountant (Member of the Malaysian Institute of Accountants)
• Certified Public Accountant (Member of the Malaysian Institute of Certified Public Accountants)

Technical expertise

• Audit assurance – Audit-listed and unlisted entities
• Insolvency practices
• Taxation consulting, tax planning and training
• Business restructuring and succession planning
• Tax audit and investigation
• Special due diligence exercises
• GST advisory services

Elbert Esteban has over 8 years of professional experience in taxation and consultancy services. He has managed a wide range of assignments including tax compliance, tax incentives, sales tax exemptions, stamp duty exemptions and consultancy services. He was the manager in-charge on various engagement assignments with the Ministry of Finance Sabah and Government-linked Companies.

Elbert holds a Bachelor in Accountancy from University Teknologi Mara (UiTM) and is a member of Malaysian Institute of Accountants (MIA) and the Sabah Association of Professional Accountants (SAPA).

Gan Chee Sheng has over 20 years of professional experience in auditing. He has audited a diverse range of industries including property development, construction, trading, tourism, manufacturing, timber of logging, and investment holdings. He also actively assisted the firms’ partner in insolvency services.

Gan is a fellow of the Association of Chartered Certifed Accountants (UK), a member of the Malaysian Institute of Accountants and the Sabah Association of Professional Accountants (SAPA).

Tong Jiunn Ming has over 20 years of professional experience in auditing and as accountant in commercial organisation. He has conducted audits across a diverse range of industries, including property development, construction, trading, tourism, manufacturing, and investment holdings.

He is a fellow of the Association of Chartered Certified Accountants (UK), a member of the Malaysian Institute of Accountants and the Sabah Association of Professional Accountants (SAPA).

Tan Lit Chuan is an accounting professional with over 8 years of experience in both auditing and the commercial sector. He is actively involved in a variety of audit engagements for medium and large private companies across diverse industries, including oil palm plantations, palm oil mills, construction, trading, resorts, aviation, manufacturing, shopping mall management, investment holdings, rubber trading, and supermarkets.

Tan is a dedicated member of several prestigious professional organizations, including CPA Australia, the Malaysian Institute of Accountants (MIA) and the Sabah Association of Professional Accountants (SAPA).