Centre for Corporate Governance Webinar

The Future of Audit

Wednesday, 09:30 a.m.  SST
Event language: English

Hear from distinguished panelists and subject matter experts on our latest research findings and observations in the changing face of today's audit landscape.

29 Sep.

Join us on 29 September 2021, for our webinar on "The Future of Audit - An evolving financial reporting ecosystem in Singapore" to gain a deeper insight into our latest research with Nanyang Technological University, Singapore (NTU Singapore) on the opportunities and challenges faced while conducting audits amid the pandemic.

This webinar is recommended for CFOs, audit committee members and board members.

For enquiries, please write to seacentreforcorpgov@deloitte.com.

Click here to read the full report.


Seah Gek Choo - Centre for Corporate Governance Leader, Deloitte Southeast Asia


Low Kin Yew - Associate Professor, NTU’s Nanyang Business School


  • Bill Chua - Independent Director
  • Kuldip Gill - Assistant Chief Executive (Accounting and Compliance Group), ACRA
  • Sheila Ng - Chief Financial Officer, Raffles Medical Group
  • Moderated by Shariq Barmaky - Regional Audit & Assurance Managing Partner, Deloitte Southeast Asia 


Seah Gek Choo - Centre for Corporate Governance Leader, Deloitte Southeast Asia

Speakers Profiles

Bill Chua
Independent Director

Bill has served on local and foreign boards for the past twenty years. He is currently an Independent Director on the boards of UON, Singapore Pte. Ltd, IES-INCA Pte Ltd, United Hampshire US REIT Management Pte Ltd, Sunseap Group Pte Ltd, Citibank Singapore Limited, and BoardRoom Executive Services Pte Ltd, and a Managing Partner and Director of Green Sands Equity Inc. He was also a Senior Advisor to 3DOM (Singapore) Pte Ltd until April 2021. Previously he had served on the boards of Singapore Technologies Electronics Limited, Jurong International, Clearing and Payments Services Pte Ltd, DSO National Laboratories, Defence Science & Technology Agency and Singapore Technologies Kinetics Ltd, and CLS AG.

Bill retired from United Overseas Bank (UOB) as the Managing Director and Head Global Financial Institution Group in November 2014 after thirty-four years of a successful and distinguished career in the financial services sector. He was also on the boards of several affiliates and subsidiaries of UOB. He had also worked at Overseas Union Bank and Citibank.

Given his extensive financial services experience, and engineering background, he is often called upon to advise on business and financial strategies, and issues relating to risks, technology, operations, and processes. He also provides the oversight for the Governance, Risk & Compliance functions on the boards he is on.

Bill is active in the financial, education and social communities. He chaired the sub committees on Operations at the Association of Banks in Singapore, and the Singapore Foreign Exchange Markets Committee. He was a member of the Singapore Management University Lee Kong Chian School of Business Advisory Board, a resource member of the Parliamentary Committees for the Ministries of Finance and Trade & Industry, and the Ministries of Foreign Affairs and Defence. He is currently on the Board of Governors at SAFRA National Service Association, and the honorary advisor to the Investment Committee at the Association. He is also currently a member of the Investment Committee at the Singapore University of Technology & Design, a member of the Local Church Executive Committee and Chair of Finance at Barker Road Methodist Church, and a member of the Finance Sub Committee and Chair of the Investment Sub Committee at the Singapore Cricket Club. He was awarded the Public Service Medal (PBM) in 2004, and the Public Service Star (BBM) in 2016 by the Government of Singapore.

Bill was a Colombo Plan Scholar. He holds a Bachelor of Arts, and a Bachelor of Engineering Hons Class 1 from the University of Newcastle, Australia. He is a Fellow at the Singapore Institute of Directors, and at the Institution of Engineers, Singapore.

Kuldip Gill
Assistant Chief Executive (Accounting and Compliance Group)
Accounting and Corporate Regulatory Authority (ACRA)

Kuldip is the Assistant Chief Executive of the Accounting and Corporate Regulatory Authority (ACRA) and oversees the Accounting and Compliance Group which supports ACRA in developing a progressive and responsive regulatory regime as the regulator of business registration, financial reporting, public accountants and corporate service providers. This includes the oversight of public accountants and public accounting entities, financial reporting by companies, as well as setting the strategic direction for ACRA’s enforcement efforts over business entities and company directors.

Kuldip leads ACRA’s involvement in the International Forum of Independent Audit Regulators (IFIAR), of which ACRA is a member of the IFIAR Board, Global Audit Quality Working Group and Technology Task Force. She also serves as the Chair of the Human Resources and Governance Committee of the IFIAR Board.

Kuldip has more than 30 years’ experience in public accounting in various countries in the region including Australia, Hong Kong and Singapore, with extensive experience in the audits of multinational and local companies in a wide spectrum of industries. Prior to joining ACRA, she was a partner in one of the Big-4 firms in Singapore and was responsible for some of the quality aspects of the network firm.

Kuldip is a member of the Institute of Chartered Accountants of Australia and a member of the Institute of Singapore Chartered Accountants.

Low Kin Yew
Associate Professor
NTU Singapore

Prof Low has been in Nanyang Business School since 1994. He received his Bachelor degree in Accountancy from National University of Singapore and Ph.D. degree from the University of Illinois at Urbana-Champaign. Prior to joining the university, he worked in the Singapore and Sydney office of one of the Big 4 firms. He is a member of the Chartered Accountants Australia and New Zealand (CAANZ) and the Institute of Singapore Chartered Accountants (ISCA). His research interests are judgment and decision making in accounting and auditing. He won the American Accounting Association's 2003 Outstanding Auditing Dissertation Award. His research work has been published in The Accounting Review and the Accounting Horizons.

Sheila Ng
Chief Financial Officer
Raffles Medical Group

Sheila joined the Raffles Medical Group as its Chief Financial Officer (CFO) in March 2021, with oversight on regulatory compliance, financial reporting and treasury matters. She also heads the Business Services functions of the Group.

She started her career as an auditor with KPMG and had served as the CFO of GES International Limited from 2000 to 2007. Before this, she held head of finance roles in various companies. 

Sheila graduated with a Bachelor of Arts (Honours) in Accounting from the University of Kent at Canterbury, United Kingdom, in 1987.
In addition, Sheila has been an active member of the Finance Committee of the Asian Women’s Welfare Association since 2017.

Shariq Barmaky (Moderator) 
Regional Audit & Assurance Managing Partner
Deloitte Southeast Asia

Shariq has more than 25 years of experience in public accounting in the United Kingdom and Singapore. He has extensive experience in the audits of multinationals and local companies in various industries, as well as due diligence and public listings of equities and commercial paper.

Shariq acts as audit partner for entities in the pharmaceutical, trading and distribution, manufacturing, oil and gas, shipping, postal and e-commerce/logistics and telecommunications sectors.

In his current role, Shariq is responsible for the overall audit and assurance business within Deloitte SEA, which comprises the 10 ASEAN countries and Guam. Shariq took on this role from 1 June 2016. Prior to that, he was Deloitte Southeast Asia’s National Professional Practice Director (NPPD) for more than five years, having responsibility for all quality related matters pertaining to the audit business. Shariq also served as a Member of the Board of Directors of Deloitte SEA from 2013 until 2016, when he took over his current role.

Shariq is the immediate past Chairman of the Auditing and Assurance Standards Committee (AASC) of the Institute of Singapore Chartered Accountants (ISCA) and Council and Executive Committee Member of ISCA. He has been on the ACRA Board and a Member of ACRA’s Public Accountants Oversight Committee (PAOC) since 1 April 2020.

Seah Gek Choo
Centre for Corporate Governance Leader
Deloitte Southeast Asia

Gek Choo brings with her more than 25 years of experience in public accounting in Singapore, with a focus on serving multinational and local companies in the real estate and hospitality industries. She has advised many companies on initial public offerings on the Singapore Exchange and has facilitated external seminars on updates to financial reporting standards and initial public offerings.

Gek Choo is part of the Singapore Real Estate team and is the Talent Leader for Deloitte Southeast Asia. She leads the Deloitte Southeast Asia and Singapore’s Centre for Corporate Governance, which develops advance thinking and promotes dialogues with key influences, business leaders, corporations and their boards of directors, investors, the accounting profession, academia and government on current and emerging corporate governance issues. She is also the leader for Deloitte Singapore’s SheXO Program, which supports the personal and professional development of established, emerging or aspiring women leaders by creating a supportive environment for them to connect, grow and drive change in communities to advance women in leadership.

She is a faculty member of the Deloitte University Asia Pacific and conducts leadership programme for Deloitte leaders in the Asia Pacific region. She is a Chartered Accountant of Singapore and a member of ISCA, as well as Fellow Member of CPA Australia. 

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Wednesday, 29 Sep 2021 09:30 a.m. SST
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