Theresa Tay

PKF-CAP provides services in the area of statutory audit, arbitration & disputes consulting, business valuation, corporate recovery & restructuring, fraud investigation & forensic accounting, advisory & due diligence for M&A, litigation support, pre-IPO advisory & consulting, risk management & internal audit, tax advisory and compliance, corporate services and executive searches. PKF International Limited (PKFI) administers the PKF network of legally independent member firms. PKFI is the 10th largest global accountancy network and its member firms have $2.4 billion aggregate fee income (year end June 2010). The PKFI network has over 245 member firms and correspondents in 440 locations in around 125 countries providing accounting and business advisory services. PKFI member firms have around 2,200 partners and more than 21,000 staff. PKF International is a network member of the Forum of Firms, an organisation dedicated to consistent and high quality standards of financial reporting and auditing practices worldwide. PKF-CAP LLP is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or liability for the actions or inactions on the part of any other individual member firm or firms. For further information about PKF International or its member firms, please visit www.pkf.com