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担当: 小幡 / 阿久津



Our Senior Team

Seiichi Nakaoda, Group Managing Partner
Seiichi Nakaoda is Group Managing Director of parent company, NAC Global Co., Ltd in Hong Kong and oversees the other group companies in Asia. Mr. Nakaoda opened his first accounting firm in Hong Kong in 1999 and in subsequent years expanded the business into Shenzhen, Guangzhou, Macau, Vietnam and Singapore, creating what is now NAC Global. In earlier years, Mr Nakaoda worked as an auditor for Deloitte Touche Tohmatsu and Sanwa Bank (now Bank of Tokyo-Mitsubishi UFJ, Ltd.) in Japan. He is an economics graduate from Kyushu University and a CPA.
Teresa Lim, Partner (Corporate Finance)
Teresa Lim is Managing Director of Pegasus Capital Pte Ltd, a joint venture company with Avic NAC. She is a specialist in direct equity investment, corporate mergers and acquisitions and project financing with more than 30 years of professional experience encompassing credit and investment evaluation/structuring, portfolio management, loan syndications, capital markets, treasury operations, cross-border M&A and business and financial advisory. Previously with Private Investment Company for Asia, Elders Finance Group, Inter-Pacific Capital Pte Ltd and Scotts Holdings Limited, Ms Lim has been involved in a wide range of equity and debt transactions in Asia-Pacific region. She has mentored and nurtured several business start-ups and provided financial and management advisory services to small and medium sized companies. Ms Lim has extensive network of contacts in the regional corporate, financial and professional sectors and has served on the boards of companies in Thailand, Singapore and Indonesia. She holds a MBA degree.
Masao Yamashika, Partner (Tax and Consulting)
Masao Yamashika has transactional and managerial experience in investment banking, direct equity investment, tax and corporate advisory and financial and human resource management. Prior to founding Avic Corporation (now Avic NAC), Mr Yamashika worked as a Tax Principal for Pannell Kerr Forster Singapore, a member of the global accountancy network, PKF International. He earlier worked for Chor Pee Co/Kelvin Chia Partnership, a regional law firm, and Yoshikawa Chemicals Pte Ltd in Singapore, Private Investment Company for Asia in Tokyo, Manila, Singapore and Jakarta and Mellon Bank NA (now the Bank of New York Mellon) in Tokyo and Pittsburgh. Mr Yamashika, a CA (Singapore) holds Dip. Inv., MMS and LLB and is an accredited tax advisor and an insolvency practitioner.
Chua Chin Kon, Director (Tax) & Head of Malaysia Desk
Chin Kon is a fellow member of the Institute of Singapore Chartered Accountants (ISCA) and an Accredited Tax Advisor (Income Tax and GST) of the Singapore Institute of Accredited Tax Professionals (SIATP). He is also a fellow member of the Association of Chartered Certified Accountants (UK), United Kingdom, and a Chartered Accountant (Malaysia). Chin Kon has substantial experience in serving multi-national companies and local corporate clients engaging in a wide range of industrial, commercial and financial activities. He provides advisory tax services to these corporate clients involving cross-border transactions or agreements; tax treaties; corporate amalgamation and restructuring, tax due diligence and international tax planning, as well as devising strategies to create and identify tax saving opportunities. Prior to 2009, Chin Kon worked as a Senior Tax Manager with Deloitte & Touche Singapore and has over 26 years of experience in Singapore and Malaysia taxation. He joined ELTICI Tax Services Pte Ltd as a Director of Taxation from 2009 to January 2012. He was previously an examiner of the Taxation Paper (Singapore Law) of the Singapore Association of the Institute of Chartered Secretaries and Administrators, and an Associate Lecturer of the Tax Academy of Singapore.
Yiong Kok Kong Desmond, Director (Corporate Restructuring / Corporate Secretarial)
Desmond Yiong, concurrently a Director of Avic DKKY Pte Ltd and Pegasus Capital Pte Ltd, has more than 20 years of corporate recovery experience, including liquidations, judicial management and receivership engagements, schemes of arrangement, voluntary arrangements and special accountant engagements. His work has given him wide industry exposure to multinational and local companies in real estate, construction and services, manufacturing and repair, retail and consumer products and services, healthcare and shipping. In earlier years, Mr Yiong worked as Associate Director with Deloitte and Touche Financial Advisory and other public accounting firms. He is a FCCA, CA (Singapore), with Financial Forensic Professional (FFP) credential, licensed insolvency practitioner and Chartered Secretary (ICSA), with a BSc (Accounting with Law), MSc (Technopreneurship and Innovation) and a Specialist Diploma in Anti-Money Laundering.
Yasuhiro Shiratori, Director (Accounting / Assurance)
Yasuhiro Shiratori has over two decades of working experience, with more than 18 years in accounting and investment. He headed the Japanese desk at an international accounting firm in Thailand and Vietnam and, prior to starting his overseas career, worked for a number of years with auditing, advisory and investment firms in Japan. Mr Shiratori started his professional career with Arthur Andersen in Japan. He is a member of the Japanese Institute of Certified Public Accountants.
Royce Yeo, Associate Director (Corporate Finance)
Royce Yeo is concurrently a director of Pegasus Capital, a corporate finance joint venture with Avic NAC. After graduation in economics & statistics, he joined Yasuda Life Insurance Company (now Meiji Yasuda Life Insurance Company) and later worked for Bank Luxembourg International, ComfortDelGro Corporation and Singapore Exchange Limited (SGX). He was Singapore Exchange Limited's first Group Treasurer from October 2008 to October 2014 and was responsible for building up its corporate treasury function. Mr Yeo’s fields of expertise include investment fund management, mergers and acquisitions, due diligence and corporate treasury/financial risk management, and he also has experience in broking business sale/purchase, fund raising and public listings.
Charles Christian, Senior Technical Advisor (Accounting) & Head of Indonesia Desk
Charles Christian is a member of the Indonesian Institute of Certified Public Accountants and an Indonesian Certified Tax Consultant. For a number of years, he has served as Financial Controller, Finance Advisor or Compliance Officer for multinational companies in the IT product distribution and pharmaceutical industries, being in charge of accounting, finance, tax and compliance functions. Charles earlier worked as an Audit Manager for PricewaterhouseCoopers in Jakarta, as an Assurance Manager for Pannell Kerr Forster in Singapore and as an Audit Manager for KPMG in Jakarta. He is a Registered Accountant in Indonesia and holds an accountancy degree.
Joe Tan, Partner (Assurance)
Joe Tan is overall in charge of the Audit and Assurance function of JT NAC PAC. He is a registered Company Auditor with Accounting & Corporate Regulatory Authority of Singapore (ACRA). He is a member of the CPA Australia, the Singapore Institute of Accredited Tax Professionals as well as the Institute of Singapore Chartered Accountants. He holds a Master of Practising Accounting from the Monash University and a Bachelor of Arts from the National University of Singapore. Joe has more than 18 years of accounting, auditing and financial experiences in SME companies, MNC, international firms as well as in Public Service.
K Nathan, Partner (Assurance)
Nathan is overall in charge of the Assurance function of the NACN International PAC, a member firm of NAC Global. He has with him more than 15 years of professional experience serving clients in the areas of assurance, business advisory and consultancy. His clients include multi-national & local corporations engaging in the Trading, Services, Education, Law, Shipping, Research, Healthcare & Manufacturing industry. He was a lecturer of Accountancy and Audit with the University of London Degree Programs. He is a Fellow of the Association of Chartered Certified Accountants, United Kingdom, and a practicing member of the Institute of Singapore Chartered Accountants and an approved company liquidator, Singapore.
Sandra Yow, Director (Assurance)
Sandra Yow has nearly 17 years of experience providing financial consulting and audit services to public listed and small and medium companies. She had also been involved in special purpose engagements such as Initial Public Offerings audit and financial due diligence of cross border acquisitions. The clients are in diverse industries in the manufacturing, retail, F&B, oil and gas, renewable energy, construction, logistics, software development, shipping and among others with business operations in Singapore, China, Hong Kong, Japan, Vietnam, Korea, Cambodia, Indonesia and Malaysia. Before joining NACN International PAC, a member firm of NAC Global, she was a Chief Financial Controller of a company listed in the mainboard of Singapore Exchange for nearly 3 years and was responsible for the accounting and financial functions of the company and the group. She is a member of the Institute of Singapore Chartered Accountants and a fellow member of the Association of Chartered Certified Accountants.
Wilson Yeoh, Director (Assurance)
Wilson Yeoh is a registered company Auditor with the Accounting & Corporate Regulatory Authority of Singapore (ACRA). He has more than 20 years of auditing experience over a wide range of industries. These industries include construction, engineering, shipping, associations, churches, clubs, retail, entertainment, information technology, trading & fund management and real estate developers.
Gerard D. Thanaraj, Director (Consultancy)
Gerard’s experience in the field spans over 15 years, having worked in audit, financial reporting, tax, secretarial and consultancy. He has also served as CFO for SMEs in the shipping industry providing a senior focus on finance, taxation and administration functions. Gerard was also a lecturer in Accountancy for Diploma Programs with reputed colleges. He is a Fellow of the Association of Chartered Certified Accountants, United Kingdom and a member of the Institute of Singapore Chartered Accountants.
Richard Pigossi, Senior Advisor
Richard Pigossi, a corporate finance specialist and pioneer in Asian private equity with more than 50 years of global professional experience is Chairman of Singapore-based Pegasus Capital, a joint venture with Avic NAC. Now based in the US, he lived and worked in Southeast Asia from 1973 to 2007 with the World Bank, Private Development Finance Company of Indonesia, Private Investment Company for Asia, Elders Finance Group and Asian Oceanic Group before founding Pegasus Capital in 1991. Mr Pigossi has served on the boards of more than 30 manufacturing, food, banking, securities and energy services companies in seven Asian countries and has been an adviser to India's ITC Group, Salomon Brothers, Deloitte Corporate Finance, EMP Global, Darby Asia and Acadian Asset Management. In addition to continuing Asia-related advisory work, he is active in early-stage venture financing in the US. Mr Pigossi is an electrical engineering graduate of Pennsylvania State University and has a master's degree from the Sloan School at MIT, where he also studied nuclear engineering under an Atomic Energy Commission Fellowship.
Tan Woon Cheng, Adeline, Associate Director (Tax Services)
Adeline Tan has over 15 years’ experience in both industries and accountancy firms. She has handled various tax matters for a large number of both corporate and individual clients. She is an Accredited Tax Professional (Income Tax and GST) of the Singapore Institute of Accredited Tax Professionals (SIATP).
Makoto Ochi, Associate Director (Tax Services)
Makoto Ochi, Associate Director has handled all aspects of the tax matters for a large number of clients. Prior to joining Avic NAC in 2010, Makoto Ochi worked at a subsidiary company in Tokyo of an European company and handled various aspects of accounting functions including the introduction of ERP system. A graduate of international economics, he is a member of Institute of Singapore Chartered Accountants.
Akira Obata, Associate Director (Corporate Advisory)
Obata has over 20 years of professional experience in the areas of business growth, development and customer relations for various multinational companies, including setting up new joint venture branch offices in emerging market such as Thailand, Indonesia and Malaysia and establishing a regional headquarters, and handling business processes, planning and analytics of market trends. Prior to moving to Singapore, he started his career in Japan for urban building design and field execution at Asahi Kasei Corporate for 7 years. In Singapore, he worked for Nissei Build Asia, a regional headquarter as General Manager and has also worked for medium to large engineering, manufacturing and construction companies in Singapore. Obata is an engineering graduate and has a master's degree from Kumamoto University.
Lau Lee Thin, Senior Manager (Accounts/Payroll Services)
Lau Lee Thin has more than 10 years of managerial experience in audit, tax and accounting. Prior to joining Avic NAC, she worked at international accountancy firms Foo Kon Tan Grant Thornton and Crowe Horwath First Trust LLP in Singapore. She is a graduate in accountancy from Nanyang Technological University and a member of the Institute of Singapore Chartered Accountants (ISCA).
Sim Ai Hua, Corporate Secretarial Manager (Corporate Secretarial)
Ai Hua has over 25 years of professional experience in corporate secretarial and corporate governance at both publicly listed and non-listed companies in Singapore. Prior to joining Avic NAC, she worked in corporate secretarial departments at various property development companies and real estate investment trusts (REITS). Her fields of expertise include not only corporate secretarial compliance (in accordance with the Companies Act of Singapore and the SGX regulatory framework) but also handling M&A transactions in statutory compliance aspects. She is a member of the Institute of Chartered Secretaries Institute of Singapore (CSIS) and holds a Diploma in Banking & Finance Singapore.
Rait Marites Taguitay, Manager (Tax Services)
Marties Taguitay has over 10 years’ experience in both industries and accountancy firms. She has handled various tax matters for a large number of both corporate and individual clients. Prior to joining Avic NAC in 2009, she worked as an Accountant in a company in Philippines. She is a CPA Philippines, an Accredited Tax Professional (Income Tax) of the Singapore Institute of Accredited Tax Professionals (SIATP) and also a member of the Institute of Singapore Chartered Accountants.
Heng Ling Lee, Manager (Assurance)
Heng Ling Lee (CA Singapore, FCCA) - Chartered Accountants of Singapore (CA Singapore) and fellow member of Association of Chartered Certified Accountants (FCCA). She is currently the Audit Manager in the firm, managing the firm portfolio of clients. She has 10 years of audit experiences in various industries including trading, construction, shipping, logistics, church, service provider, co-operative, oil & gas and investment holding.