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Services : Overview

Low, Yap & Associates offers a comprehensive range of audit services including:

  • Annual statutory audits
  • Non statutory audits
  • Due diligence review for mergers and acquisitions
  • Review of internal control and accounting procedures
  • Special examinations to investigate frauds or errors
Our audit process involves regular communication with our clients throughout the year so that we are "in touch" with developments in our clients' businesses. An essential by-product of our audit is our management letter where recommendations are made concerning areas where controls can be enhanced or efficiency improved for their businesses.

Low, Yap & Associates also offers Singapore tax services and assists clients in the preparation or review of corporate or individual tax returns for submission with the Singapore tax authorities.

Low, Yap & Associates undertakes restructuring, recovery and insolvency work and provides a broad range of recovery services for corporate in different stages of insolvency. These include:

  • Business Recovery
    helping ailing corporate to pin point problem areas and implement recovery solutions which may include financial restructuring, reorganization, fund raising and establishing appropriate corporate governance measures.

  • Judicial Management
    acting as judicial managers to help rehabilitate financially troubled companies under the protection of the Companies Act provisions.

  • Scheme of Arrangements
    acting as scheme managers to help corporate work out a scheme of arrangement with its creditors under Section 210 of the Companies Act.

  • Liquidation
    acceptance of formal insolvency appointment to act as liquidators in Members’ Voluntary Winding Up, Creditors’ Voluntary Winding Up or Court Winding Up.

  • Receivership
    acceptance of appointment by lender or Court as receivers or receivers and managers to secure the lender’s interest.