Lee Hea Sim

The Association of Chartered Certified Accountants (ACCA) is a professional body for accountants. The non-profit company is based in Glasgow, UK, and has subsidiaries in Mauritius, United Kingdom, and Hong Kong. The British company offers a program called ALP-C, which approves learning materials from high-quality content providers to support studying towards ACCA's qualification. The role of the CFO is evolving beyond finance to include reporting on value-centric aspects of their operations, as companies move towards sustainable practices. The CEO of the company is Helen Joanna Brand.

Malaysian Institute of Accountants develops, supports and enhances the integrity, status and interests of the profession in Malaysia. It offers educational services to the members. The company is headquartered in Kuala Lumpur, Malaysia.

Ling Kam Hoong & Co. provides accounting services. The private company is based in Kuala Lumpur, Malaysia.