Drawn from academia, industry and the public sector, our Board Members bring rigour, insight and experience to SAC’s efforts. Appointed by the Minister for Finance, members of the SAC Board provide strategic leadership and guidance to SAC in achieving its vision for Singapore to be the leading global accountancy hub.

Mr Chaly Mah (Chairman) 

As Chairman of the Singapore Accountancy Commission (SAC), Mr Chaly Mah leads the Board and team in transforming Singapore into a leading global accountancy hub.

He was formerly the CEO of Deloitte Southeast Asia and Chairman of Deloitte Singapore. During his 38 years with the firm, he was also the CEO of Deloitte Asia Pacific and member of Deloitte Global Executive (2007-2015); Vice Chairman of Deloitte Touche Tohmatsu Limited’s Global Board of Directors (2015-2016); and a member of the Global Board (2002-2009) and (2011-2016).

Mr Mah is currently Chairman of NetLink NBN Management Pte Ltd, Surbana Jurong Pte Ltd, Singapore Tourism Board, and NUS Business School Accounting Advisory Board. He also serves on the Boards of Capitaland Limited, Flipkart Pte Ltd, the National University of Singapore Board of Trustees, SG Eco Fund Board of Trustees, and the Monetary Authority of Singapore. 

Mr Mah graduated with a Bachelor of Commerce from the University of Melbourne. He is a fellow member of the Institute of Chartered Accountants in Australia and New Zealand, CPA Australia, Association of Chartered Certified Accountants as well as the Institute of Singapore Chartered Accountants.

Mr Teo Ser Luck | President, Institute of Singapore Chartered Accountants

A Fellow Chartered Accountant of Singapore, Mr Teo Ser Luck is the President of the  Institute of Singapore Chartered Accountants (ISCA). He is also Chairman of the ISCA Executive Committee, which oversees ISCA’s policies and strategies as well as  operational and financial matters. 

Mr Teo was Advisor to ISCA from 2009 to March 2022 and championed the formation of the ISCA Young Finance Leaders Network in 2018. He also facilitated members’ engagement through dialogue sessions with government leaders to share challenges  faced by the accountancy industry and profession in 2019 and 2020. 

Mr Teo is an entrepreneur, investor and started his own companies in different sectors. He started his career as an auditor and spent 15 years in the private sector managing multi-national companies and operations in the Asia-Pacific region before being elected as a Member of the Parliament of Singapore in 2006 and appointed as a fulltime Minister of State and Mayor in the Singapore government. He returned to the private sector in July 2017 and remained as a Member of Parliament till June 2020. 

Mr Teo was recognised as a young global leader by the World Economic Forum and was thrice conferred the Nanyang Alumni Awards - the Nanyang Outstanding Young Alumni Award, the Nanyang Alumni Achievement Award and the Nanyang Distinguished Alumni Award from the Nanyang Technological University (NTU).

Apart from having his own companies, Mr Teo is also the Chairman and board director of listed companies on the main board of SGX. He is Advisor to the Singapore Fintech Association.

Mr Teo graduated with a Bachelor of Accountancy from NTU. He is an avid sportsman who trains daily and participates in races and loves to read.

Mr Ramlee Bin Buang | Chairman, 1FSS Pte Ltd


Mr Ramlee Bin Buang is Chairman, 1FSS Pte Ltd. He has more than 40 years of experience in international business and finance having worked in audit and leading multinational corporations in various industries.

Mr Ramlee is a member of the Chartered Association of Certified Accountants (United Kingdom), CPA (Australia) and a non-practicing member of the Institute of Singapore Chartered Accountants. He also holds a Graduate Diploma in Marketing and attended the Harvard Business School Advanced Management Program in 2011. He is a Certified Professional Co-Active Coach (The Coaches Training Institute) and an Associated Certified Coach with International Coaching Federation.

He was a former Executive Director of Cerebos Pacific Limited and currently serves on the board of various charities and companies in Singapore.

Mr Mustaza Bin Kassim|  Former Country Head - Singapore and Chief Representative, Abu Dhabi Commercial Bank

Mr Mustaza Bin Kassim is the former Country Head-Singapore and Chief Representative at the Abu Dhabi Commercial Bank .

He has over 40 years of experience in the banking industry. In the last 35 years, he worked for various Gulf-based banks in senior positions. These include First Gulf Bank (UAE), The National Commercial Bank (Saudi Arabia), Gulf Bank (Kuwait) and National Bank of Abu Dhabi (UAE).

Mustaza brings together a unique blend of experience and management capabilities having worked in the UAE, Kuwait, Saudi Arabia and several APAC countries. Outside work, he is involved in various non-profit organizations.

He graduated in 1975 with a Bachelor of Engineering (Industrial & Systems) Degree from the University of Singapore.

Mr Sushil Nair | Deputy Chief Executive Officer and Co-Head of Corporate Restructuring & Workout Practice, Drew & Napier LLC

Mr Sushil Nair is the co-head of the Corporate Restructuring & Workout practice group and a member of the Management Committee at Drew & Napier LLC. In his 25 years of practice, Mr Nair has been involved in some of the largest restructuring exercises in Asia Pacific, particularly in Indonesia and China. In 2011, he was named Singapore's Restructuring Lawyer of the Year by Best Lawyers.

Mr Nair chairs the Insolvency Sub Committee of the Law Society of Singapore and is a member of the Insolvency Law Review Committee set up by Singapore's Minister for Law. He is also a member for the Committee to strengthen Singapore as an International Centre for Debt Restructuring, also established by the Ministry of Law. Mr Nair is on the Board of Trustees of the KK Women's & Children's Hospital Health Endowment Fund.

Mr Ong Khiaw Hong | Chief Executive, Accounting and Corporate Regulatory Authority

Mr Ong Khiaw Hong has been the Chief Executive of the Accounting and Corporate Regulatory Authority (ACRA) since 1 Apr 2017. ACRA is the national regulator of business entities, public accountants and corporate service providers in Singapore.

He sits on several national committees including the Accounting Standards Council of Singapore and the Corporate Governance Council. Prior to joining ACRA, he was Deputy Commissioner (Corporate & Services) at the Inland Revenue Authority of Singapore (IRAS).

He holds a Master in Public Administration from the Harvard Kennedy School and was conferred the Public Service Administration Medal (Gold) in 2010.

Professor Pang Yang Hoong | Professor Emeritus of Accounting, Singapore Management University

Professor Pang Yang Hoong was a member of the planning team at the Singapore Management University (SMU) and was appointed the first Dean of the School of Accountancy (SoA) in 2000. She was also appointed Vice Provost (Undergraduate) on 1 June 2004 and held both appointments concurrently until the conclusion of her third term as Dean of School of Accountancy in July 2015. Prof Pang then held the appointment of Vice Provost (Undergraduate Matters and Student Development) from July 2015 to July 2017. In January 2019, she was appointed Senior Advisor to The President. In October 2010 she was conferred The Distinguished Educator Award for her contributions to education in SMU and the industry.

Upon graduation from the then University of Singapore in 1976 with a Bachelor of Accountancy (Hons), she joined the international audit firm, Peat Marwick, Mitchell & C, as an audit senior. Having obtained her qualification as CPA, she became a member of the faculty of the School of Accountancy, University of Singapore in 1979. She obtained her Master of Economics, majoring in Accountancy and Finance, at Monash University Clayton, Australia in 1982. She completed her PhD in Accounting at Queen's University, Canada in 1991. Prior to joining SMU, she was the Director of the PhD Programme, founding editor of the Accounting & Business Review, and the Head of the Division of Auditing & Taxation at the School of Accountancy and Business, Nanyang Technological University.

Mr Steven Phan | Former Area Managing Partner, Asia Pacific, Ernst & Young

Mr Steven Phan is the former Area Managing Partner for Ernst & Young (EY) in Asia-Pacific and has overall responsibility for the organisation in the area. He is also a member of the EY Global Executive Board. Mr Phan was previously the Asia-Pacific Chief Operating Officer (COO) and before that, he was the Managing Partner for the ASEAN Region and Country Managing Partner for Singapore.

Mr Phan has more than 36 years of auditing and advisory experience, of which close to a decade was spent overseas.

Ms Teo Lay Lim | Chief Executive, SPH Media Group


Ms Teo Lay became Chief Executive, SPH Media Group on 1 March 2022. 

She was formerly Chairperson, Accenture, where she held several leadership roles since 1988. At Accenture, she set up the Customer Relationship Management service line in 2000, and for eight years was the Asia Pacific managing director for the CRM Service line. During this time, she spent two years in Shanghai to establish the practice in China. 

In 2007, she returned from Shanghai to assume the role of country managing director for Accenture. Her passion for building new businesses for Accenture led her to also assume the APAC leadership role to startup two new practices—one for Analytics and the other for Sustainability Services. In October 2011, she became Managing Director for ASEAN.
Outside of Accenture, Lay Lim serves as a member of the Future Economy Council and co-chairs the Modern Services Sub-Committee for the FEC. She is also a member of the Board of Directors for the Institute for HR Professionals, and the Board of Advisors for the School of Information Systems at the Singapore Management University.

Mr Yee Ping Yi | Deputy Secretary (Planning), Ministry of Finance

Mr Yee Ping Yi is Deputy Secretary (Planning) in the Ministry of Finance, Singapore.

Prior to the Ministry of Finance, Mr Yee worked at the Central Provident Fund Board as its Chief Executive from January 2011 to March 2015.  He had previously served in management positions at the Civil Service College, the Ministry of Health and the Public Service Division.  Mr Yee also worked at the Economic Development Board and the Ministry of Trade and Industry.

Mr Yee graduated in 1994 from Cambridge University, majoring in electrical engineering.  He received an MBA from the MIT Sloan School of Management in 2001.

Mr Philip Yuen| Chairman, Deloitte Singapore


Mr Philip Yuen is the Chairman of Deloitte Singapore. He has over 30 years of public accounting experience in the United Kingdom and Singapore. He assumed the role of CEO, Deloitte Southeast Asia on 1 June 2016 and Chairman, Deloitte Singapore on 1 January 2019. His natural leadership qualities have earned him wide respect both among his clients and in Deloitte’s global organisation.

He has extensive experience as a hands-on leader of complex global engagements. Besides advising companies listed on the Singapore Exchange, he has led teams in special investigation and system audits.

Philip is a board member and audit committee chair of both Singapore Land Authority and Institute of Technical Education. He is also an Industry Advisory Committee member for the accountancy programme at Singapore Institute of Technology, a member of the School Accountancy Advisory Board at Singapore Management University and Chairman of the Board of Governors of NorthLight School.

He holds a Bachelor of Science (Honours) degree from the University of Liverpool, England. He is a Chartered Accountant of Singapore, a Member of the Institute of Chartered Accountants in England and Wales, and a Fellow Member of CPA Australia.

Mr Evan Law | Chief Executive, Singapore Accountancy Commission

Mr Evan Law has more than 20 years of experience in the private education industry. Before joining SAC, he was the Deputy Chairman of PSB Academy. He concurrently held a Senior Director appointment at Star Education Group which is part of Baring Private Equity Asia. Mr Law was responsible for driving acquisitions and strategic growth of its various businesses within the Group. He has also held senior appointments at the Institute of Certified Public Accountants of Singapore (now known as Institute of Singapore Chartered Accountants or ISCA). He holds a Bachelor of Science degree in Marketing and Management from the University of Oregon as well as a Master in Business Administration from Portland State University.