CPA AUSTRALIA OUR SINGAPORE STORY
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1 i CPA AUSTRALIA OUR SINGAPORE STORY
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4 2 3 CPA AUSTRALIA First published October 2014 Copyright 2014 CPA Australia All rights reserved. No part of this book may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior permission of the publisher, except for inclusion of brief quotations in a review. CPA Australia Our Singapore Story Author : Melvin Yong, General Manager - Singapore, CPA Australia OUR SINGAPORE STORY Published by : CPA Australia Ltd 1 Raffles Place, #31-01, One Raffles Place, Singapore Website cpaaustralia.com.au : sg@cpaaustralia.com.au
5 4 5 CONTENTS Foreword 6 Preface 10 Messages 12 LAYING THE FOUNDATIONS OUR DISTINGUISHED PAST Colombo Plan: Developing Southeast Asia 18 The Pioneers: Laying our Singapore foundations 22 Member activities and resources in the early years 31 Australian Society of Accountants helps set up the Singapore Society of Accountants 36 Australian Society of Accountants contributes to developing the Singapore accounting profession 40 Messages 46 GOING FOR GROWTH OUR DYNAMIC PRESENT From representative office to Singapore Division 50 Branching out to our own offices 69 Developing CPAs to meet industry demands 75 Serving more members and higher professional development needs 80 CPA Australia advances the Singapore profession 89 People, commitment and culture 104 CREATING A SUSTAINABLE FUTURE BEING HEARD AND RECOGNISED Impacting tomorrow s Singapore 125 Enhancing the value of CPAs 132 Extending the brand: Broadening our audience 137 Celebrating our success; honouring our heroes 146 Singapore Division - Member profile 184 CPA Australia timeline 186 Singapore timeline 188 Congratulatory messages 200 References 214 Acknowledgements 216
6 6 7 FOREWORD I would like to congratulate CPA Australia on its 60th anniversary in Singapore. CPA Australia s Singapore membership is now almost 8,000-strong, and its members have made significant contributions to Singapore s growth as an international financial and business hub. CPA Australia has played an important role in advancing Singapore s accountancy profession. Besides developing strong cohorts of Certified Practising Accountants to meet the needs of the market, it has contributed through its collaborations with other stakeholders, such as in setting up the Singapore Society of Accountants, the predecessor of the Institute of Singapore Chartered Accountants, the largest professional accountancy body in Singapore. A reliable and highly capable accountancy sector is vital to Singapore s role as a leading global business centre. As Singapore continues its journey of economic restructuring aimed at achieving significantly higher levels of productivity, the accountancy sector can actively support businesses efforts to raise efficiency, consolidate where opportune and create value in new ways. The profession itself has to continually raise quality and develop deep expertise, so as to achieve Singapore s vision of becoming a global accountancy hub. CPA Australia has come far over the last six decades, and can look back on its achievements with pride. I wish you every success as CPA Australia continues to rise to new global challenges and drive the profession forward. Tharman Shanmugaratnam Deputy Prime Minister and Minister for Finance, Singapore
7 8 9 FOREWORD On behalf of the Australian Government, I congratulate CPA Australia on the celebration of 60 years service in Singapore. Established under the auspices of the Colombo Plan, CPA Australia has played an important role since the 1950 s in forging Australia s educational, institutional and professional linkages in the Asia Pacific. This legacy continues under the Australian Government s New Colombo Plan which supports Australian students studying and undertaking internships in our region. Throughout the years, CPA Australia has helped to build professional skills and overall capacity in accounting and auditing in Singapore and the region. With Singapore now recognised as a leading global financial hub, CPA Australiatrained professionals are playing crucial roles in strengthening investment flows around our increasingly globalised economy, and in ensuring transparency within the corporate and financial sectors. CPA Australia exemplifies the strong institutional, professional and people-to-people linkages that underpin the close and comprehensive ties between Australia and Singapore will mark 50 years of diplomatic ties between our countries, as well as the 50th anniversary of Singapore s independence. Such milestones present an opportunity to celebrate the strength of our relationship as regional partners and active trading nations, and to build on the complementarities between our economies. Australia and Singapore share an outward focus and a commitment to regional prosperity. In the years ahead, as we work together to deepen our partnership, I encourage CPA Australia s ongoing efforts to enhance the professionalism of the accounting industry and to contribute to the development of strong and stable corporate and financial sectors in Singapore, Australia, and beyond. Julie Bishop Minister for Foreign Affairs, Australia
8 10 11 PREFACE CPA Australia has deep historical roots in Singapore. Our presence dates back to 10 August 1954, when we were incorporated as a foreign company under what was then the Colony of Singapore Companies Ordinance. While a lot has changed for accountants and the business environment over 60 years, our key priorities have remained. We continue to aim to ensure that CPAs remain at the cutting-edge of business, finance and accounting. Over the years, the Singapore Division has worked hard to accomplish a number of initiatives that have benefitted our members. We will continue to support our members through advocacy, education, knowledge sharing and training to give them a competitive advantage and add value to their professional development, recognition and status. To advance the accounting profession in Singapore going forward, we will also expand our work with a range of stakeholders, including employers, educational institutions, government departments and regulators. Our Singapore journey is a story of entrepreneurship, shared values, innovation, service and team work. These very same qualities will continue to help CPA Australia make a difference to our members and the profession as Singapore transforms itself into a global accountancy hub. This book celebrates CPA Australia s 60 impactful years in Singapore. It documents our rich Singapore story and, more importantly, puts on record the contributions of the many volunteers and other stakeholders of CPA Australia whose commitment and support have made us who we are today. The book is organised into three parts thematically recounting our distinguished early years in Singapore, chronicling our current dynamic growth, and anticipating how we may embrace the next lap. We profile many critical milestones that have defined our institution and, above all, our members and the accounting profession. In 60 years, the organisation has also undergone a few name changes - from the Australian Society of Accountants in 1953, to the Australian Society of Certified Practising Accountants in 1990, and to CPA Australia in These names are used interchangeably throughout this book depending on the This commemoration book is dedicated to the countless individuals including the pioneer generation of Singapore members, past and current members, councils, committees and staff who have built the foundations of CPA Australia in Singapore and furthered our objectives in this market. We also thank the many employers, sponsors, academic institutions and government organisations that have played a big role in our Singapore growth journey. October 2014 timeframe in question. Themin Suwardy FCPA (Aust.) Divisional President Singapore CPA Australia Philip Yuen FCPA (Aust.) Divisional Deputy President Singapore and Chairman, 60th Anniversary Committee CPA Australia
9 12 13 MESSAGE 2014 is truly a proud moment in CPA Australia s 128-year history, as we celebrate 60 years in Singapore. I wish to acknowledge the devotion of those members who have selflessly volunteered their time, energy and expertise to the Divisional Council, committees, task forces and the many initiatives and activities driven by the Singapore office over the years. To our local management and staff, past and present, my sincere thanks for your invaluable contribution in helping CPA Australia deliver its key strategic objectives and always putting our members at the forefront of what we do. I pay a special tribute to the pioneer generation of CPA Australia members and staff who worked against the odds in the early years to lay the foundations for our presence in an important market like Singapore. Their commendable efforts have paved the way for generations of CPA Australia members in Singapore who can now be heard and recognised for their views, skills and capabilities. Our Singapore members form a very important part of our global CPA Australia family. Today, the value of the CPA designation continues to be recognised across the world and is reflected in our demographics. Collectively, about 17 per cent of our members hold senior leadership roles, including more than 21,000 members at CEO or CFO level, or in business ownership or partner roles. Our vision is for CPA Australia to be known as the world s best member service organisation. The energy and passion that our Singapore members, council, committees and staff have demonstrated for our organisation over this 60-year period is very evident and much appreciated. I thank each of you for your commitment to our exceptional organisation that ensures that one day our vision will become a reality. On behalf of my Board colleagues, congratulations on a momentous 60th anniversary in Singapore and best wishes for a very promising and exciting future ahead. Penny Egan FCPA (Aust.) President and Chairman of the Board CPA Australia
10 14 15 MESSAGE Over the last 60 years, CPA Australia s operations in Singapore have gone from a humble representative office, to a branch office, to being part of an Asian Division that included Malaysia and Hong Kong, to a full Division in its own right today. Our members in Singapore have been a significant contributor to our global membership growth. We are now one of the world s largest accountancy bodies with a membership of more than 150,000 finance, accounting and business professionals in 121 countries. I commend the Singapore Council and committees for their excellent work in establishing CPA Australia s leadership in accounting, business and finance and for representing the accounting profession with such distinction. I also thank our members, partners and friends in Singapore for supporting our initiatives to strengthen the reach and influence of the CPA Australia brand. My deep appreciation also to our people for their dedication, innovation and hard work in striving to deliver world class service to members. CPA Australia s Corporate Plan focuses on building the capability of our organisation, delivering world s best service standards to members, broadening our audience, providing a CPA Program of the highest quality, and protecting and advancing the public interest. This is how we create value for our members, employers, students, staff and the accounting profession. We have achieved a great deal over the years for our members and the wider business community. As we embark on the next lap of the Singapore journey, CPA Australia will do its utmost to continue our strong support of our members in this market and beyond. We will leverage recent major organisational initiatives such as our expanded infrastructure, digital communication and social media capabilities to better serve the changing needs of our members. We will continue to exercise leadership on important matters related to accounting, business and finance and advocate strongly on behalf of the profession. We will also continue to work with regulatory and national bodies to advance the profession in Singapore. Alex Malley FCPA (Aust.) Chief Executive CPA Australia On behalf of my management colleagues, congratulations on celebrating 60 great years in Singapore. An achievement that we can all be proud of and is well worth celebrating!
11 16 17 LAYING THE FOUNDATIONS Our distinguished past
12 18 LAYING THE FOUNDATIONS OUR DISTINGUISHED PAST 19 Colombo Plan: Developing Southeast Asia CPA Australia s Singapore story began with two critical decisions made in Melbourne in First, on 10 July 1952, members of Australia s Commonwealth Institute of Accountants and the Federal Institute of Accountants approved an historic merger of the two institutes. This created the Australian Society of Accountants (ASA), a predecessor to CPA Australia. The ASA was incorporated in Canberra on 13 October In 1953, the ASA decided that it would support and participate in the Australian Government s Colombo Plan, a multi-nation scheme created just three years before to facilitate bilateral aid to developing countries in South and Southeast Asia. The Colombo Plan is best remembered for sponsoring thousands of Asian students to study or train in Australian tertiary institutions. Yet, it reached into almost every aspect of (Australian) foreign policy, from strategic planning and diplomatic initiatives, to economic and cultural engagement. 2 The objectives of the Colombo Plan were very much aligned with those of the ASA, which aimed to raise education standards for those in the accounting profession. The Society also noted that cooperation between national bodies at the international level resulted in a useful exchange of information and a recognition of each other s status. 3 This led to the monumental and foresighted decision by the ASA to expand beyond the shores of Australia. The move would leverage the Society s strong relationship with the Australasian Institute of Cost Accountants and the prior experience of the Federal Institute of Accountants in Malaya. 4 ASA also took an important step in its membership policy. Its Articles of Association (or By Laws) were amended to allow those other than Australian and British citizens residing in Australia to sit for exams in order to gain admission into the Society. The Society received strong support for its initiatives in the Asia Pacific region from the then Australian External Affairs Minister R.G. Casey. He wrote to the Society in 1955 saying he was prepared to give financial assistance for ASA to maintain its activities under the Colombo Plan, including contributing to the cost of a proposed visit by two Society members to Singapore, Kuala Lumpur and Hong Kong. 5 The Australian Society of Accountants supported the objectives of the Colombo plan through raising education standards in the accounting profession in Asia and encouraging the formation of local professional bodies.
13 20 LAYING THE FOUNDATIONS OUR DISTINGUISHED PAST 21 The two ASA members who undertook that historic visit were Messrs O.H. Paton, then Society President, and C.W. Andersen, the Society s General Registrar. The fact-finding trip led to a decision by the ASA to establish representatives, committees of advice, libraries and student societies in each centre. The Society s primary aim was to satisfy the great demand which it saw for educational services. 6 The Andersen and Paton trip also concluded that while the aim was to help form local associations to champion the causes of the accounting profession and conduct exams on an extensive scale, this would still be some way off. 7 This was largely because of what was deemed as the uneven developments in education in those Asian cities. The Society agreed to fill the gap (with) appointments of representatives & committees of advice, the establishment of libraries and the formation of students societies. 8 The objectives of the Colombo Plan were very much aligned with those of the ASA, which aimed to raise education standards for those in the accounting profession. The Society also noted that cooperation between national bodies at the international level has resulted in a useful exchange of information and a recognition of each other s status. This led to the monumental and foresighted decision by the ASA to expand beyond the shores of Australia. By 1957, about 1,000 students in Southeast Asia were sitting for the Professional Exams of the Society. These were mainly located in Malaya (475), Singapore (300) and Hong Kong (175). At the same time, many other Asian students were studying in Australia under various arrangements. 9 And so, in the space of just a few years after its formation, the ASA was well on the way towards helping to grow the accounting profession in the Asia Pacific region. The Australian Society of Accountants filed documents to the Singapore Registrar of Companies on 6 August 1954 to be incorporated as a company under the Companies Ordinance.
14 22 LAYING THE FOUNDATIONS OUR DISTINGUISHED PAST 23 The Pioneers: Laying our Singapore foundations In 1954, the Australian Society of Accountants decided to engage local secretarial assistance to help conduct its entrance exams in Malaya. Mr Oswald Curtis Smalley was eventually appointed as the first local representative for Malaya to oversee the administrative support. He was part of a local advisory committee that was set up for the purpose, which also included Messrs W.C. Goss, G.T. Holloway and W.T. Harte. 10 Mr Smalley was based in Singapore, which was still part of Malaya at the time. He was a sole proprietor who operated his own accounting practice, Smalley & Co., and was also a member of one of the ASA s predecessors, the Commonwealth Institute of Accountants. Singapore was the first of two cities for the Society where a local resident was chosen to serve the needs of our members in locations outside Australia the other being in London. Mr Smalley oversaw the registration of the ASA on 10 August 1954 as a foreign company under the Companies Ordinance in force in Singapore at the time, effecting the start of our rich 60-year Singapore story. In 1955, the Society also considered setting up a branch in Malaya and placing representatives in Papua New Guinea and Hong Kong. 11 The ASA had humble beginnings in Singapore, operating from the office of Smalley & Co. It was then located at 9 Malacca Street, #03-29/30 Nunes Building, on which stands today s Republic Plaza at Raffles Place. By sheer coincidence, CPA Australia s office 60 years on at One Raffles Place is literally next door. Mr Smalley died on 28 September 1956 after just a few years in the role. Mr W.C. Goss of the Local Committee of Advice (precursor to today s Divisional Council) then recommended Mr Francis Kum Poh Kwan as the new ASA Official Representative in Malaya, which included Singapore. In March 1957, the ASA Executive Committee confirmed Mr Kwan in the role, and he would go on to serve for the next 40 years. Republic Plaza at Raffles Place today stands on the location of the former Nunes Building, which housed the office of Smalley and Co in 1954.
15 24 LAYING THE FOUNDATIONS OUR DISTINGUISHED PAST 25 Mr Kwan returned to Singapore from Australia in 1954 and joined Smalley & Co. I was employed by Smalley in November 1954 as his assistant after graduating under the Federal Institute of Accountants in Australia. After his death, I took over his practice and continued his work as the Malayan Representative, said Mr Kwan, in an interview for this book. Mr Kwan continued to operate the accounting practice under the banner of Smalley & Co. A few years later, he was joined by another accountant, Mr Wee Seng Tiong FCPA (Aust.), who operated his own firm but shared the same physical premises as Smalley and Co. The two practices were very different. My firm offered corporate secretarial services while Smalley did audit work, said Mr Wee. In 1956, after the death of Oswald Curtis Smalley, Francis Kwan was recommended as the new Australian Society of Accountants Official Representative in Malaya, which included Singapore. In March 1957, the ASA Executive Committee confirmed Mr Kwan in the role. They were later joined by Mr Chia Meng Teck FCPA (Aust.), who eventually became a Smalley partner. Together, Messrs Kwan, Chia and Wee would go on to pioneer the work of the ASA in Singapore. But many other notable individuals also contributed their time and energies to building up the ASA locally. Francis Kwan was appointed the Australian Society of Accountants Official Representative for Malaya (later Singapore) in 1957, succeeding Oswald Curtis Smalley. Chia Meng Teck and Wee Seng Tiong were among the pioneers who partnered Francis Kwan, the Official Representative of the Australian Society of Accountants, to establish the Society in Singapore in the early years.
16 26 LAYING THE FOUNDATIONS OUR DISTINGUISHED PAST 27 Local Committees of Advice Notable names who had served CPA Australia over the years through the local committees of advice: W. T. Harte, Accountant, City Council, Singapore Government W. C. Goss, Accountant, Sime Darby Ltd Kenneth A. Middleton, Head of Accountancy Dept, Singapore Polytechnic (Chairman) George Chung Chi-Nang, Manager, Life Insurance Dept, Overseas Assurance Corporation Ltd (Chairman succeeding Middleton) Tang Peng Yeu, Public Accountant Peter Tan Cheow Khoo, Chief Statistician, Singapore Government Han Kang Hong, Associate Professor, Accounting Dept, NUS Chan Kin Kum, Partner, Wee Cheong Yeow & Co Public Accountant Tay Kwang Jin, Andrew Leung & Co Public Accountant Lee Boon Huat, Partner, Lee Song & Co Public Accountant Song Chwee Him, Partner, Lee Song & Co Public Accountant James Chan Chiang Loke, Partner, James Chan & Co Public Accountant Paul Cheah Thye Hong, Civil Servant, Singapore Government Wee Seng Tiong, Partner, Wee Seng Tiong & Co Public Accountant Lo Hock Ling, Partner, Lo Hock Ling & Co Public Accountant Loh Hoon Sun, Managing Director, Phillip Securities Pte Ltd Singapore Local Committee members at the Australian Society of Accountants annual dinner, 14 November 1986.
17 28 LAYING THE FOUNDATIONS OUR DISTINGUISHED PAST 29 In the early years, the work of the Malayan Representative was challenging. According to Mr Kwan, financial resources were thin, which limited the scope of activities that could be organised. The role of the Representative involved duties such as general administration for ASA members, keeping registers of candidates and members, as well as scheduling exams, arranging exam logistics and invigilating the annual exams in April and October. The local office was responsible for the collection of members annual subscriptions and examination fees. It also needed to keep accounts and perform banking transactions, including periodically remitting funds to the head office in Melbourne. Apart from administrative duties, the Representative also worked closely with the Local Committee of Advice. The first such Committee had 8 members and was chaired by Mr Kenneth A. Middleton, then Head of the Accountancy Department at Singapore Polytechnic. 12 The Committee was involved in assessing and approving applications for advancement of members from Provisional Associate to Associate, and then from Associate to Fellow status. It also served as an advisory panel to help the Representative make decisions to improve the benefits to and welfare of our local members. Many of these roles were ably handled by Ms Lily Lim, who was Personal Assistant to Mr Francis Kwan and Mr Chia Meng Teck. While she held a full-time position at Smalley & Co, she was also effectively the ASA s sole administrative officer from 1958 to 1989 until the operational functions of ASA were separated from Smalley & Co. This would make her the longest-serving administrative staff member to date in Singapore and she performed with distinction in service of our members. Pioneer generation members of CPA Australia attend the annual President s Dinner in 2008 and Lily Lim, PA to Francis Kwan and Chia Meng Teck, was the administrative officer for ASA from 1958 to 1989 until the operational function for ASA was separated from Smalley & Co.
18 30 LAYING THE FOUNDATIONS OUR DISTINGUISHED PAST 31 Member activities and resources in the early years In the early years, the Singapore office played a limited role in providing students with study resources. In 1961, Mr Francis Kwan, as local representative in Singapore, facilitated the formation of the ASA Student Society. Recalling this project, Mr Kwan said: In order to assist candidates in their preparation for examinations, I managed to get some volunteers, headed by (then Branch Councillor) Cheah Thye Hong, to establish this group, renting a small premise in an old residential house on Orchard Road, where today s Heeren Building stands, for students to meet and exchange views on examinations. 13 The room was air conditioned and could accommodate 10 to 15 people each time. The room also had a mini library containing simple resource materials. The group, however, was discontinued after a period due to a shortage of funds and a significant decision at head office in Melbourne. In 1965, the ASA gave notice that it would gradually withdraw the Professional Examination in Singapore starting the following year. Students who were unable to complete their Professional Examinations after a transition period needed to travel to Australia to continue their study and sit for the remaining subjects or stages in the Professional Examinations. The ASA s role in accountancy training would then be devolved to the local accounting body. While this policy may have been the thinking at the time, history has come full circle in the last two decades with examinations now conducted by CPA Australia in nearly 300 locations in more than 60 countries around the world, including Singapore. The year 1965 was a defining time in Singapore s history. After several tumultuous years on the political scene, the country separated from Malaysia and gained its independence as a sovereign country on 9 August This was exactly one day before ASA celebrated its 11th anniversary in Singapore. As the fledging country began its journey of nation-building, so too did the ASA reorganise its operations in the new country. Singapore Local Committee members with guest speaker Prof Tan Chwee Huat taken at the Annual Dinner 14 November 1986.
19 32 LAYING THE FOUNDATIONS OUR DISTINGUISHED PAST 33 Mr Francis Kwan was redesignated as the Singapore representative to serve the ASA members in Singapore, but links with Malaysia were still strong. To help members in the southernmost Malaysian state of Johor, which neighbours Singapore, Mr Kwan allowed Johor members to undertake their exams in Singapore. Those who passed were eventually included in the Singapore register of candidates. The Public Accountants Group evolved over several decades and became structured and formalised in 1984 to fulfil Continuing Professional Development hours. The convenor of the Public Accountants Group was Mr Chia Meng Teck of Smalley & Co. Recalling the early days, he said there was little structure to the group but the format worked well for public practitioners at the time. In 1980, a new Continuing Professional Development scheme took effect, after the General Council recommended a minimum of 120 hours of professional development per triennium. While this began on a voluntary basis, it soon became a compulsory requirement to retain an individual s membership of the Society. 14 There were no formal Continuing Professional Development (CPD) programmes in the early years. But that did not stop an informal network of public practitioners from providing help to their peers. Initiated by Mr George Chung, the first Singapore branch President, a Public Accountants Group held monthly dinners at the Executive Club at OCBC Centre on Chulia Street. This provided a platform for practising members to meet and discuss many aspects and practical problems encountered in their work. The group numbered about and was self-supporting. Participating members paid their own dinner costs, thus freeing the Singapore branch from having to pay for this with member funds. George Chung, first President of the Australian Society of Accountants Singapore Branch, attending various member events. Chia Meng Teck was first convenor of events for the Public Accountants Group in 1984.
20 34 LAYING THE FOUNDATIONS OUR DISTINGUISHED PAST 35 The Public Accountants Group evolved over several decades and became structured and formalised in 1984 to fulfil Continuing Professional Development hours. We learnt a lot from the informal topics that were covered during the regular gatherings, which were relevant to practitioners. Members appreciated this as they got to understand common issues faced by those in practice, said Mr Chia, in an interview for this book. Today, successive members in public practice still meet as the Public Practice Development Group every second Thursday of the month at CPA Australia s office at One Raffles Place. To help non-practising members in Singapore clock their required CPD hours, Mr Chung invited a group of members to plan and organise a new CPA Continuing Professional Development Programme. The programme was also launched in 1984 with approximately 30 members attending the monthly talks on the first Tuesday of every month. Topics included economics, finance and investment, auditing, law, information technology, and business management. 15 One of the founding participants was Mr Loh Hoon Sun FCPA (Aust.), who was roped in to chair the first CPD Dinner Talk committee. He recalls, The challenge then was that activities attendance was low as CPD hours were not mandatory. The good thing that came out of the mandatory CPD hours was that members became more active and participative in the community. Today, 30 years on, the dedicated commitment continues with new generations of members attending, resulting in a monthly turnout of some 250 in this long-running series. To help non-practising members in Singapore clock their required CPD hours, a new CPA Continuing Professional Development Programme was launched in 1984 with approximately 30 members attending the monthly talks on the first Tuesday of every month. Where the Heeren Building on Orchard Road stands today was an old residential house where the Australian Society of Accountants rented a room in the early 1960s. The room contained a mini-library and provided a location for candidates to study and prepare for the Society s examinations.
21 36 LAYING THE FOUNDATIONS OUR DISTINGUISHED PAST 37 Australian Society of Accountants helps set up the Singapore Society of Accountants In 1961, the Australian government sponsored a second visit by the President and General Registrar of the Australian Society of Accountants to a number of Asian locations under the Colombo Plan arrangements. 16 This followed the first visit in 1957, which confirmed the view of the then Australian Minister for External Affairs that it was desirable to encourage the formation of local associations, but this could not be done for some years. This was because of issues apparently caused by what were seen as uneven developments in education in those locations. Two ASA representatives, Mr L.A. Braddock, who was Society President at the time, and Mr C.W. Andersen, the General Registrar, visited a number of Asian locations to discuss the training of accountants with government authorities and educators. During their trip, they also conferred with members of local committees of advice in Singapore, Malaya and Hong Kong. A report on their mission was then submitted to the Australian Government. In Singapore, efforts were underway to create a local national accounting association. On the advice of the Society s Messrs Braddock and Andersen, the Singapore Government at the time moved to introduce legislation to establish the Singapore Society of Accountants (SSA). The government then requested the assistance of Messrs Braddock and Andersen to draft the Bill, which was passed into law in With the establishment of the Singapore Society of Accountants, the ASA had fulfilled its prime objective of encouraging the formation of a local association in Singapore. The Society s members in Singapore devoted their energies and time to helping the SSA grow. The first few SSA Councils were made up largely of the ASA s Singapore members, including Messrs Francis Kwan, George Chung Chi-Nang, Chan Kim Kum, Han Kang Hong, Tay Kwang Jin and Song Chwee Him. Mr Kwan served as the second President of the Singapore Society of Accountants in 1965 and also as Honorary Treasurer and council member for four years. With the Singapore Society of Accountants functioning, the ASA s General Council in Melbourne became hopeful that this would be followed by similar legislation in other Southeast Asian countries so that they would soon have their own professional bodies organised on sound lines. 19 Moves were underway in Malaya and Hong Kong to create local associations. CPA Australia s philosophy in markets outside of Australia is to work with the national bodies of each location to advance the profession. The partnership is especially strong in Singapore, given our heritage in playing a part in the formation of the Singapore Society of Accountants, which has evolved over the years into the Institute of Certified Public Accountants of Singapore (ICPAS) and into the Institute of Singapore Chartered Accountants (ISCA) today. Our role has always been to help countries, particularly in Southeast Asia, to develop the profession, working together with the national accounting bodies. It has never been an objective, nor even a distant thought, that we will be more than a contributor towards that goal - of having a very strong local national body. We will do whatever we can to help, wherever we are. Low Weng Keong FCPA (Aust.) President and Chairman of the Board , CPA Australia
22 38 LAYING THE FOUNDATIONS OUR DISTINGUISHED PAST 39 In 1961, Australian Society of Accountants President L.A. Braddock (L) and General Registrar C.W. Andersen (R) were asked by the Singapore Government to draft a Bill to set up the Singapore Society of Accountants. The Singapore Society of Accountants Act 1963 as published in the Government Gazette. The Bill was drafted by the Australian Society of Accountants President L. A. Braddock and General Registrar C. W. Andersen on the request of the Singapore government.
23 40 LAYING THE FOUNDATIONS OUR DISTINGUISHED PAST 41 Australian Society of Accountants contributes to developing the Singapore accounting profession When the Australian Society of Accountants (ASA) first arrived in Singapore in 1954 under the Colombo Plan, it assisted the Singapore Polytechnic to conduct its Diploma Course in Accountancy. At the same time, the ASA conducted its own Professional Accountancy examination in Singapore. By the mid 1960s, the ASA had become an adviser to governments and tertiary institutions in Southeast Asia. Having helped establish the Singapore Society of Accountants, the ASA went on to assist in formulating courses for students in the region, which in turn dramatically raised the status of Australian accounting. 20 In addition, in Singapore, the ASA offered its feedback to government policies relating to accounting, providing views on what would or would not work. Among its initial contributions, it made a written submission to the Commission of Enquiry into Vocational and Technical Education in Singapore in response to a request from that authority. 21 The ASA s growing presence in Singapore, Malaysia and Hong Kong in the 1960s led to the Society s decision to support international initiatives to advance the accounting profession and, in turn, benefit our members in these markets. As part of the growing network of international offices for the Society, Singapore played a supporting role. A key development took place in 1960 with the formation of a confederation of accountants to facilitate more effective collaboration and provision of services to accountants in Southeast Asia. The idea was the brainchild of the Philippines Institute of Certified Public Accountants President, Gregorio S. Licaros, who was also the Governor of the Central Bank of the Philippines. The First Far East Conference of Accountants was held in Manila in November 1957 with the second in Melbourne in Here, the name of the proposed grouping was aptly changed to the Confederation of Asian and Pacific Accountants (CAPA), as the grouping is known today. 22 With the increasing demand for accounting services in Southeast Asia, and because of its large membership in Southeast Asia and Papua New Guinea, the ASA believed it had a significant responsibility to support the activities of CAPA. The thinking was that overseas branches contribute towards the Society s presence internationally. In turn, the Society accepts an ongoing commitment to assist with PD activities, particularly in Southeast Asia. 23 Following a visit by ASA s then Executive Director G.A. Vincent in 1976, two professional development programmes were created in conjunction with the national accounting bodies of Singapore, Malaysia, Hong Kong and Papua New Guinea. A decision was made that the Society would continue this programme for its members in Southeast Asia and PNG. The ASA s growing presence in Singapore, Malaysia and Hong Kong in the 1960s led to the Society s decision to support international initiatives to advance the accounting profession and, in turn, benefit our members in these markets. As part of the growing network of international offices for the Society, Singapore played a supporting role.
24 42 LAYING THE FOUNDATIONS OUR DISTINGUISHED PAST 43 8th conference of the Confederation of Asian and Pacific Accountants (CAPA) held in 1976 Local Representative Francis Kwan attends 2nd APA Conference, Melbourne 4-7 April 1960, organised by the Australian Society of Accountants, Institute of Chartered Accountants in Australia and Australian Institute of Cost Accountants.
25 44 LAYING THE FOUNDATIONS OUR DISTINGUISHED PAST 45 The best way to attract younger people into the profession would be to have their peers as well as senior and recognised accountants give them guidance, presentations or talks because those who are not in the profession are unlikely to appreciate what we have. Some may have a myopic view of what accountants are dull and boring. And some simply think that it is not for them, that it is just hard work with no end, and they don t wish to sit behind a desk just looking at ledgers. So I think it is good for the profession to be able to have established business people to talk to them. Low Weng Keong FCPA (Aust.) President and Chairman of the Board Participants of continuing professional development programmes in Southeast Asia in 1973.
26 46 LAYING THE FOUNDATIONS OUR DISTINGUISHED PAST 47 MESSAGE MESSAGE CPA Australia s strong presence in Singapore over the last 60 years has made it an important partner in ACRA s drive to uphold quality financial reporting and maintain trust in our capital markets. Its Public Practice Development Programme and quality assurance review services have helped to strengthen the professionalism of public accountants in Singapore. CPA Australia has taken on the commendable initiative to help companies address challenges in financial reporting through its accounting guides and toolkits. It has also made valuable contributions to promote good corporate governance and transparency. Through its Corporate Governance Case Studies publications and staunch support of initiatives, such as the Governance and Transparency Index which ranks all Singapore listed companies based on their governance practices, CPA Australia has helped to raise the bar for corporate stewardship in Singapore. On CPA Australia s 60th anniversary, ACRA wishes CPA Australia and its Singapore members many great years ahead. We look forward to working closely with CPA Australia in upholding quality and trust in Singapore s financial information and corporate governance practices. Our heartiest congratulations to CPA Australia on your 60th anniversary of operations in Singapore. 60 years is a long time - longer than Singapore s independence 49 years ago. Against the background of such a rich and distinguished history, SAC is proud to be a close partner with CPA Australia in sharing a common desire to advance the accountancy sector in Singapore. As the need to uplift the accountancy sector becomes ever so urgent amidst swirling changes, the SAC is indeed privileged to count CPA Australia as one of our valued partners to carry out this monumental task. Having seen your contributions towards the sector, dedication to professional life-long learning and ability to drive new policies to progress with the times, we have the utmost confidence in realising the vision together with other stakeholders. It is also a pleasure to be able to work together with CPA Australia on numerous fun occasions, such as the International Accountants Day celebrations. Collaborations like these not only showcase the fun-loving spirit of accountants, but also the fact that we are able to come together as one to celebrate the accountancy profession. Here s to more years of fruitful collaboration towards making Singapore the leading global accountancy hub. Kenneth Yap Chief Executive Accounting and Corporate Regulatory Authority Uantchern Loh FCPA (AUST.) Chief Executive Singapore Accountancy Commission
27 48 49 GOING FOR GROWTH Our dynamic present
28 50 GOING FOR GROWTH OUR DYNAMIC PRESENT 51 From representative office to Singapore Division From the late 1980s, membership of the Society grew exponentially in the Asian region. This was largely the result of Australian universities exporting education to the region, leading to more students choosing to study in Australia. On the other hand, Australian tertiary institutions were also offering accounting courses in Southeast Asia, usually by a twinning arrangement with a local institution. 24 In turn, this raised the need to develop facilities to better assist our members. Singapore Branch In 1988, the Society decided to establish branches in Singapore, Malaysia, Hong Kong and the United Kingdom. These would be operated by full time staff whose responsibilities included providing a range of services to members, facilitating networking, assisting members and students, and organising professional development activities, social functions and exams. In 1993, for the first time, a Director for Asia was appointed to oversee the full time staff in the Society s offices in Singapore, Malaysia and Hong Kong. Mr Warwick Smith had the job of helping to lay the ground work to establish branch councils in these markets and put in place firm administrative and member support arrangements to increase the range of services for our growing number of members in Asia. These initiatives were in place by early Other initiatives planned included an Asian edition of CPA News, a regular newsletter to members, and a regional professional development Congress in Singapore in On 1 January 1996, Mr Jim Dickson FCPA (Aust.) took over from Mr Smith as the new Director for Asia, a title which was changed a few years later to Director - International to recognise the growing importance of other regions globally. Mr Dickson s appointment came at a time when there was relatively stronger growth coming from members outside of Australia. Warwick Smith, first Asia Director, Australian Society of Certified Practising Accountants, speaking at the inaugural Regional Conference in 1995.
29 52 GOING FOR GROWTH OUR DYNAMIC PRESENT 53 A rewarding journey On assuming the role of Director - International in 1996, I These changes to the governance arrangements accurately The high status and regard in which the Singapore Division is continued to implement the strategy and roles approved by the reflected and supported CPA Australia s status as an held are due primarily to the efforts of its Councillors, members then National Council (now the Board of Directors) and the CEO international accountancy body. They were strongly welcomed and staff. They are the real achievers supported by the positive which had been commenced by my very worthy predecessor, the by the Singapore Council and members as they affirmed the environment and resources provided by the Board, the CEO late Warwick Smith. I was ably supported by the only Australian- maturity of the branch and the high quality and level of member and staff. The quality, professionalism and dedication of the based Asian Directorate staff member, Ms Corinne Yee, who had services. Singapore Councillors, committee members and staff were and worked with Warwick since The achievement which I regard as critical was that the There was also the continued integration of staff and office activities into the broader organisation with standard systems remain exceptional. An outstanding feature was their sustained focus on service to members. Asian Division comprising the three Asian Branches was and processes in place. This facilitated the provision of high It is also necessary to acknowledge the support provided to CPA successfully established in 1996, with one representative on quality services to members no matter whether they resided. Australia by the families and friends of the organisation. Their National Council. This was a welcome and very appropriate This integration continued during my tenure. contribution was invaluable and is deeply appreciated because Jim Dickson FCPA (Aust.) Board Director and former International Director, CPA Australia accomplishment as, at that time, the three Branches comprised some 11,000 members. It was the third largest and fastestgrowing division in the organisation. Subsequently, the number of National Councillors from Asia was increased to two in In 2002, full representation was achieved as each branch was converted into a division with its Other key roles included working with, and when requested, supporting the National Body. This was also a rewarding task as our two bodies shared the objectives of supporting the public interest and strengthening the accountancy profession. it included their attendances at many events, as well as support to the Councillors/members during their many absences, often on weekends, at CPA Australia activities. I take the opportunity to commend the head office staff as they were all very supportive of the overseas initiatives. own representative on National Council. I regard my involvement with the Singapore Branch and then Division as a very rewarding highlight of my career with CPA Australia. I was fortunate to be given the opportunity of working with very fine members and staff as a team and offer my sincere thanks for their patience and support.
30 54 GOING FOR GROWTH OUR DYNAMIC PRESENT 55 Asian Division With about 15 per cent of the organisation s membership residing in Singapore, Malaysia and Hong Kong by 1995, the Society established a task force to make recommendations to the National Council on forming an Asian Division. On 29 October 1995, then National President Jim Kropp announced that the Society s articles would be amended to allow the formation of the Asian Division. This would be created on 1 July 1996 and include all members in Hong Kong, Malaysia and Singapore. Then Singapore branch president George Chung was named the inaugural Asian Divisional President. The Asian Divisional Council was comprised of three councillors from each branch. The formation of the Asian Division was a recognition by the Society of Asia s dynamic growth and the role that our members can play in this business environment. The groundwork for the creation of the Asian Division was undertaken by an Asian Division Conceptual meeting, which was held in Singapore on 10 December This was attended by the Presidents and representatives of each branch, along with the branch directors and the Director for Asia and his incoming successor. The Asian Divisional Council regularly discussed ways to bring about synergies among the three branches. Meetings were hosted by branches on rotation to facilitate interaction with the wider membership. 25 The inaugural Asian Divisional Council Meeting was held on 15 July 1996, chaired by George Chung as the first Asian Divisional President. Back Row, L-R: Michael Chan, Hong Kong; Lee Siew Kwan, Malaysia; Jim Dickson, Director - Asia, CPA Australia, Michael McKenna, Executive Director, CPA Australia; Loh Hoon Sun, Singapore. Front row, L-R: Yue Saw Him, Malaysia; George Chung, Singapore; Prof Scott Henderson, National President, CPA Australia; Antonio Chan, Hong Kong.
31 56 GOING FOR GROWTH OUR DYNAMIC PRESENT 57 As part of forming the Asian Division, a critical decision was also made to create a new role of Director for Singapore, which would be a full-time position in charge of day-to-day operations. Upon the retirement of Mr Francis Kwan at the end of 1996, Ms Chan Lai-Koon was appointed to the role, and she would go on to serve with distinction for 14 years until her retirement in One of the direct benefits of the Asian Division was that our members in this part of the world now had a direct voice on the Board or National Council as it was known then. This helped to raise the profile of members in each of the markets because together the Asian Division became a bigger organisation. Head Office in Melbourne also got the opportunity to better understand the needs and aspirations of Asian members, said Mr Loh Hoon Sun FCPA (Aust.), who was appointed National Councillor from the Asian Division on 1 April Mr Loh was subsequently elected President of the Asian Division in A milestone professional development event that came out of this was the Asian Regional Conference, which the three offices took turns to host. The first was organised by the Singapore Branch in April 1995 on the theme The challenging role of CPAs in emerging markets. The event brought together members, speakers and panellists from Singapore, Malaysia, Hong Kong, Australia and elsewhere. Other than hearing perspectives on issues including accounting standards, tax and business advisory services, participants had the opportunity to interact with fellow members and peers from multiple markets. This was a first on this scale at the time. 26 Chan Lai-Koon (back row, centre) was appointed the first full-time Singapore Director in With her are Singapore office staff Eunice Yan (L) and Candy Tan (R). Seated (L-R) George Chung, inaugural Asian Divisional President, and Jim Dickson, Asia Director, CPA Australia. George Chung, inaugural Asian Divisional President and long-serving Singapore Branch President, and Francis Kwan, Singapore Representative, both retired in On his retirement, Mr Chung recalled that his involvement with the Australian Society of Accountants started in 1961 when he became Chairman of the Singapore Group. In an interview with CPA News to mark his retirement, Mr Chung said, my greatest achievement is being a member of the pioneer group that developed the accountancy profession in Singapore.
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