YIN KUM CHOY c/o ADEPT Public Accounting Corporation 138 ...

Appendix 7.4.1
Announcement of Appointment
YIN KUM CHOY
c/o
ADEPT Public Accounting Corporation
138 Cecil Street, #06-01 Cecil Court, Singapore 069538
CURRICULUM VITAE
Yin Kum Choy
Schedule 4
1. Personal Data
Sex : Male Marital Status : Married
Date of Birth : 21 April 1958 Age : 54
Nationality : Singapore Citizen Religion : Christianity
2. Qualifications
Bachelor of Accountancy (Hons), obtained in 1982, from the National University of
Singapore.
Certified Public Accountant (Practising Member) since November 1991.
3. Presently, Managing Director of Adept Public Accounting Corporation (Adept PAC).
Also Managing Partner of K C Yin & Co, a public accounting firm, and director of
INNO-SOFT Info Systems Pte Ltd, a company providing computer system consulting and
computer software services as well as overseeing K C Yin Consulting, a tax and general
consultancy.
4. Started K C Yin & Co in 1992 and converted into a partnership in 1994 as K C Yin, Lai
& Partners; was sole proprietor and managing partner respectively until the partnership
ceased in 1998. Was sole-proprietor of K C Yin & Co from 1998 to 2004. The practice
became a partnership in March 2004. In 2008, a new entity, Adept Public Accounting
Corporation, was incorporated by the partners of K C Yin & Co and Chan & Chan,
another public accounting firm, to take over the attestation services of the two respective
firms.
Worked for Arthur Andersen & Co, Singapore from 1982 to 1991.
Areas of specialty - corporate recovery and corporate finance.
Spent the first four years in auditing.
5. Executive Director of Inno-Pacific Holdings Ltd (“IPH”), a SES main board company,
from 11 September 1998 to 31 May 2001. Was Independent Director and chairman of the
Audit Review Committee from 1 November 1995 to 10 September 1998.

Yin Kum Choy
Curriculum Vitae
6. Independent Director of First Engineering Limited, a SESDAQ company which
subsequently attained SES main board listing, from 1 April 97 to 1 December 2003.
7. Executive Director of Ipco International Ltd from 1 July 1998 to 1 February 1999. Was
Independent Director and member of the Audit Review Committee from 6 February 1998
to 30 June 1998.
8. Independent Director and a member of the Audit Review Committee of Scotts Holdings
Limited from 2 July 1997 to 5 March 1999.
Throughout my role as a Director in the public listed companies, I have also been directly
involved in numerous matters concerning their operations and in their overseas investments
which, unfortunately, I am not at liberty to reveal.
9. Some of my other significant engagements during my entire career so far are:
In 1992, appointed as Receiver and Manager to a major shipyard in Singapore.
In 1992, appointed as Liquidator by the High Court to a substantial steel fabrication
company in Singapore.
In 1992, appointed as Monitoring Accountant to an entertainment company and acted
as mediator to its shareholders who were in dispute.
In 1992, retained by an Indonesian client to provide business advisory and accounting
work to support its ship management and ownership company in Singapore and
Indonesia which work includes submitting tenders to the Indonesian National Oil
Company.
From 1993 to 1995, advised a Singapore client who started a members’ social club in
Shanghai from its inception in 1993 to its eventual sale in 1995.
From 1993 to 1995, assisted a Singapore client who had a failed lawsuit in Indonesia
to appeal to higher authorities with the right legal help to eventually obtain a
judgement in favour of our client.
In 1994, appointed as Investigating Accountant to an apparel company supporting one
of the shareholders in his claims against other shareholders.
2

Yin Kum Choy
Curriculum Vitae
From 1994 to 1996, participated in a major privatisation exercise of a state-owned
steel mill company in Sichuan, People’s Republic of China where we provided
accounting advice, negotiated contracts and incorporation of JV, and its eventual
placement to a foreign company.
In 1994, appointed as Monitoring Accountant to a major marine survey company.
In 1995, appointed as Monitoring Accountant to a major ship supply company.
In 1995, appointed as Liquidator by the Singapore courts to a marine related company
where fraud investigation was a major consideration in its administration.
From 1995 to 1996, retained by a German client to structure the acquisition of a
German business by a public listed company.
From 1995 to 1996, retained by a Hong Kong client to advise them on their proposed
plan to spin off and list a part of their operations in Singapore.
In 1996, appointed by a shipbuilding company to carry out certain investigation work
where the findings were the subject of a lawsuit between the client and a ship owner.
We were required to be present before the Singapore courts to give evidence.
In 1996, appointed by a public listed company to carry out a feasibility study of a toll
road project in China.
From 1996 to 1998, retained by a Singapore client to consolidate its operations in
China and assist in placement of shares and raising finance, negotiation with venture
capitalists, lawyers and other professionals. The client successfully raised S$30m.
In 1996, appointed as Receiver and Manager to a Japanese electronic company which
collapsed.
From 1996 to present, appointed as Special Accountant to a PCB manufacturing
company. This company successfully completed a Scheme of Arrangement with its
creditors and shareholders and found a new investor to turn the company around.
From 1996 to 2001, appointed Special Advisor to a public listed company in
connection with the subsequent sale and purchase of a business with a foreign MNC.
Our role was to administer the terms of the sale.
In 1998, appointed as Interim Judicial Manager to a major shipbuilding company;
discharged as Interim Judicial Manager upon dismissal by the Court of the Petition.
3

Yin Kum Choy
Curriculum Vitae
In 1998, appointed as Special Accountant to an advertising company. After having
successfully recovered factoring loans of a financial institution, the company was
restructured and a part of the operations of the company was sold.
In 1998, appointed as Liquidator to a major manufacturing company producing caps
and enclosures.
In 1998, appointed as Receiver and Manager and, subsequently, as Special
Accountant to a plastic precision company. Successfully completed a management
buyout and assumed the role of Advisor and Consultant to the new management till
the present.
In 1998, appointed as Special Accountant and, subsequently, as Liquidator to a
lifestyle retail company; negotiated recovery strategy with creditors, several lenders
and US principal to rescue the business. The business was successfully recovered for
the benefit of the major creditors of the company.
In 1998, appointed as Judicial Manager to an established building materials
manufacturing company as well as Special Accountant of three related companies;
discharged in March 2001 as the Judicial Manager upon the company being
liquidated.
In 1998, appointed as advisor to a long-standing family dispute; successfully resolved
the dispute for the benefit of our client.
In 1998, appointed as Judicial Manager of a theme park in Singapore. The creditors of
the theme park successfully approved of a Scheme of Arrangement.
In 2002, appointed as its Special Accountant to turn around the theme park once
again.
In 1999, appointed Receiver and Manager of a construction and engineering
company.
In 1999, appointed as Special Accountant and subsequently as Judicial Manager to a
precision engineering company. A Scheme of Arrangement was successfully
approved by the creditors of the company and the Scheme was implemented; was
subsequently discharged as its Judicial Manager within 8 months of appointment after
the Scheme was implemented.
In 1999, appointed as Special Consultant to a local childcare and entertainment
company to restructure and turnaround the Group.
4

Yin Kum Choy
Curriculum Vitae
In 1999, appointed as Nominee in an individual voluntary arrangement (bankruptcy)
to two directors of a company for whom we are appointed as the Judicial Manager.
The voluntary arrangement was successfully approved by the Court and the creditors.
In 1999, appointed as Judicial Manager of an electronics precision engineering
company upon Court granting leave to the previous judicial managers to resign. A
Scheme of Arrangement was successfully approved by the creditors of the company
and the Scheme was implemented; was subsequently discharged as its Judicial
Manager.
In 1999, appointed as Nominee in an individual voluntary arrangement (bankruptcy)
to a director of the electronics precision engineering company. The voluntary
arrangement was successfully approved by the Court and the creditors and was
implemented till completion in early 2007.
In 1999, appointed as Nominee in an individual voluntary arrangement (bankruptcy)
of a director of a local shipping company. The voluntary arrangement was
successfully approved by the Court and the creditors.
In 1999, appointed as Special Accountant to a merchandising and retail fashion and
footwear company to restructure and turnaround the company.
In 1999, appointed as Liquidator to a local venture capital/investment company.
In 1999, appointed as Judicial Manager of a local trading company where a
substantial creditor objected to the company being placed under judicial management.
In 2000, the judicial management order was subsequently discharged and our
appointment as Liquidator of the company was made pursuant to a winding-up order.
In 1999, appointed as Judicial Manager of a local pipe-jacking construction company.
The creditors of the company approved the Scheme of Arrangement which was
implemented; was subsequently discharged after 12 months of appointment after the
Scheme was implemented.
In 2000, appointed as Judicial Manager of a local construction company that
specialised in providing piling services. The company was petitioned by the Judicial
Manager to be wound up after 10 months of appointment. Subsequently appointed as
Liquidator of the company.
In 2000, appointed as Nominee in an individual voluntary arrangement (bankruptcy)
of two individuals who were directors of five companies involved with plastic
injection moulding activities and operation of a chain of retail outlets.
5

Yin Kum Choy
Curriculum Vitae
In 2000, appointed as Special Accountant to restructure and turn around a local
engineering company that is involved with installation and maintenance of turnkey
process manufacturing systems.
In 2000, appointed as Liquidator of two related local construction companies.
In 2000, appointed as Judicial Manager of a local construction company.
In 2000, appointed by the Court as Provisional Liquidator to a major G8 construction
company in Singapore; subsequently appointed as Liquidator of the company.
In 2000, appointed as Consultant to a group of companies specialising in interior
design to assist in the implementation of budget and financial control; subsequently,
after briefly being appointed as its Provisional Liquidator, declined the appointment
as the Liquidator of the company.
In 2000, appointed as Receiver and Manager of a local company importing motor
vehicles and operating workshops.
In 2000, appointed as Special Accountant to restructure and turn around a local food
processing company; subsequently, in 2001, declined to continue with the
appointment.
In 2000, appointed as Special Accountant to restructure and turn around a local
company involved in the business of providing international courier services.
In 2000, appointed as Nominee in an individual voluntary arrangement (bankruptcy)
of an individual who advised and arranged a project to develop telecommunication
devices in Australia. He had also undertaken consultancy work in Indonesia.
In 2000, appointed as Liquidator to a local company which treated organic waste and
water pollution. The company was also involved in building and non-building related
construction activities.
In 2001, appointed as Judicial Manager of a company which was a local radio paging
operator.
In 2001, appointed as Judicial Manager of a company which supplied, retailed and
installed natural stone products.
In 2003, appointed as the Liquidator of the company after a scheme of arrangement
proposed to the company’s creditors failed to be approved by the company’s
creditors.
6

Yin Kum Choy
Curriculum Vitae
In 2001, appointed as Receiver and Manager of a G7 construction company.
In 2001, appointed as Special Accountant to restructure and turn around a local
company trading in industrial machinery and equipment.
In 2001, appointed as an Expert Witness in a suit concerning an alleged irregularity in
the trading of shares of a local public listed company.
In 2001, appointed by the Court as Liquidator of an employment agency specializing
in the recruitment of foreign workers.
In 2001, appointed as Receiver and Manager of a local company engaged in the
business of exporting frozen fish and fish products.
In 2001, appointed as an Expert Witness in a suit concerning potential violations of
the Companies Act and acts concerning oppression of minority shareholders of a local
group of companies.
In 2001, appointed as an Expert Witness to review a claim for damages initiated by a
telecommunications service provider against its former agent.
In 2001, appointed as Liquidator of a local construction company.
In 2001, appointed by a former Managing Director of a local public listed company to
render a Shares Valuation Report in a suit. The case has since been settled out of
court.
In 2001, appointed as Special Accountant to restructure and turn around a local
precision engineering company; subsequently declined to continue with the
appointment.
In 2001, retained to provide advisory service to a major local architectural firm.
In 2001, appointed to provide an Expert Report in a suit concerning alleged
preferential payments to a director of a local company prior to the company being
placed in liquidation.
In 2002, retained to provide corporate finance advisory services to a company based
in Tahiti.
In 2002, appointed as Provisional Liquidator of a major local travel agency;
subsequently declined to continue with the appointment.
7

Yin Kum Choy
Curriculum Vitae
In 2002, initially appointed as Interim Judicial Manager and subsequently as the
Judicial Manager of a company engaged in mechanical and electrical works for the
construction industry.
In 2003, was appointed as the Liquidator of the company, after a scheme of
arrangement proposed to the company’s creditors failed to be approved by the
company’s creditors.
In 2002, retained to provide corporate finance advisory services to a local engineering
company.
In 2002, retained to provide general advisory services to a creditor in respect of the
liquidation administration of a debtor company previously engaged in the building
materials trade.
In 2002, retained to ascertain the financial position of a local group of companies with
a view to propose a compromise arrangement with its creditors before proceeding to
wind-up the group of companies; subsequently appointed the Liquidator of the group
of companies.
In 2002, appointed Liquidator of a company which was previously engaged in the sale
of paging equipment.
In 2002, appointed as Receiver over the property of a company engaged in
mechanical ducting works for the construction industry.
In 2002, retained by a company engaged in the trade of food processing and sale of
food products to provide litigation support to their legal counsel with a view to review
acts concerning oppression of shareholders in a joint venture agreement. The case was
settled through a consent order with damages mutually agreed among parties.
In 2002, appointed as an Expert Witness in an arbitration proceeding to review claims
and assess the extent of damages under a Deed of Agreement.
In 2002, appointed as Interim Judicial Manager; and, subsequently, as the Judicial
Manager of a precision engineering company.
In 2002, appointed as Special Accountant of a Japanese/Indonesian joint venture
company, incorporated and based in Jakarta, to review the manufacturing operations
and financial performance with a view to recommend and implement measures to
assist the company to meet the changes the company was facing in its industry. The
company manufactures wire harnesses for renown brands of products in the computer
and office automation industry as well as the medical equipment market.
8

Yin Kum Choy
Curriculum Vitae
In 2002, appointed as Special Adviser of a group of companies, engaged in the
manufacture of pre-cast concrete materials and trading of building construction
materials, to provide litigation support assistance to their legal counsel in a matter
concerning minority oppression action initiated by a shareholder of the group of
companies.
In 2003, appointed as Special Adviser of a group of companies, principally engaged
in the manufacture of noodles and other related food snacks in China, to establish the
financial position of the group of companies with a view to formulate a scheme to
compromise all debts in the group and to re-structure the entire group.
Nominated by the group to be the Scheme Administrator to implement the proposed
scheme/re-structuring arrangements.
In 2003, appointed as Special Accountant of a company, engaged in specialised piling
works in the construction industry, to establish its financial position with a view to
formulate a scheme/compromise arrangement between the company and its creditors.
Was appointed Judicial Manager in 2004 but subsequently resigned with Leave of
Court.
In 2003, appointed as Special Accountant to a group of companies, located both in
Singapore and Malaysia, and engaged in precision engineering as well as in the
manufacture of parts for renown brands of products in the computer and audio/visual
industry, to establish the financial position with a view to assist the group to restructure
its debt burden.
In 2003, appointed by a company, previously engaged in the business of freight
forwarding and warehousing services, to provide assistance to establish its financial
position with a view to effect an informal arrangement to deal with all creditors’
claims before the company was de-registered.
In 2003, appointed as Special Adviser to a shareholder of a Malaysian / Japanese /
Singapore joint venture company, engaged in the manufacturing activity of anodising
metals, to assess the position of the joint venture agreement and to assist the
shareholder to negotiate for a termination of the existing joint venture arrangement.
In 2003, appointed as Special Adviser of a company, engaged in plumbing works and
the installation of sanitary fittings in the construction industry, to establish the
financial position of the company with a view to formulate a scheme/compromise
arrangement between the company and its creditors.
Nominated by the company to be the Scheme Administrator to implement the
proposed scheme/compromise arrangement.
9

Yin Kum Choy
Curriculum Vitae
In 2003, nominated as Special Adviser of a public listed entity to establish its
financial position with a view to assist the company to formulate a scheme to restructure
its debt burden.
In 2003, appointed as Liquidator of a company previously engaged in the business
activity to supply scaffolding to the construction industry.
In 2003, appointed the Judicial Manager of two related companies engaged in the
business activity of importing and distributing a renowned brand of Italian footwear;
was also appointed to be the Nominee of a director of one of these companies in his
voluntary arrangement.
In 2003, retained as a Consultant/Advisor to a director of a company that was
previously engaged in the business activity of trading in building materials;
subsequently assisted the director with collation and review of information for the
purpose of assisting the director to answer queries raised in a judgement debtor
examination proceeding.
In 2003, appointed the Liquidator of a company that was previously engaged in the
business activity of both physical trading as well as futures trading of edible oils;
proceeded to carry out a detailed investigation into the affairs as well as past
transactions of the company and commencing a legal suit against the directors and
entities related to the company.
In 2003, appointed a Special Advisor/Consultant to a company, listed in the Singapore
Stock Exchange, to establish the financial position of its principal subsidiary with a
view to assist the subsidiary to formulate a formal scheme of arrangement to restructure
the debt burden of the subsidiary; subsequently nominated by the company
to be the Scheme Administrator to implement the proposed scheme/compromise
arrangement.
In 2003, appointed as an Advisor to a company, engaged in the business activity of
design, fabrication and installation of specialty chemical plants, to establish the
financial position of the company with a view to formulate a scheme/compromise
arrangement between the company and its Creditors; subsequently nominated by the
company to be the Scheme Administrator to implement the proposed scheme /
compromise arrangement. The scheme failed to garner the support of the requisite
majority of the creditors.
In 2004, subsequently appointed as the Liquidator of the company.
In 2004, appointed the Liquidator of a company previously engaged in the business
activity of technology-based online marketing and the related activity of software
development.
10

Yin Kum Choy
Curriculum Vitae
In 2004, appointed as an Accountant to assist a shareholder of a company that was
engaged in the business of providing sea transportation to the local islands, in
reviewing the accounting ledgers of the company and to assist with litigation support
in an action that involved the oppressive actions of another shareholder.
In 2004, retained by a company engaged in the metal stamping trade to investigate
into the financial affairs of the company and to provide litigation support to their legal
counsel with a view to review acts of a former director of the company.
In 2004, appointed by a property management company providing services to a
condominium, to provide an assessment report on the utility bills charged by a quasigovernment
organization supplying electricity.
In 2004, appointed by a defendant in a UK legal proceeding to provide litigation
support services as well as to assess the merits of the plaintiff’s accountant’s expert
report addressing the valuation of a power project in a third world country and the
damages claimed by the plaintiff in the legal proceedings.
In 2005, appointed by a creditor of a car trading company, pursuant to a debtor
garnishee proceeding, to locate accounting records of the debtor car trading company
with a view to garnish other debts of the said company.
In 2005, appointed by a shareholder and a former director of a chinese sausage
making factory to provide litigation support services for an action commenced by the
shareholder/former director complaining of irregularities in accounting practices and
oppressive actions of the majority shareholders.
In 2005, appointed as the Provisional Liquidator and subsequently as the Liquidator
of a company which was engaged in the business of operating a café.
In 2005, appointed as the Liquidator of a company that was previously engaged in the
trading/wholesaling and re-processing of meat; proceeded to carry out an
investigation into the affairs and past transactions of the company.
In 2005, appointed by a local travel company to investigate into irregularities as
alleged to have been carried out by a former shareholder/director of the company
before legal proceedings/other actions are commenced by the company.
In 2005, appointed as a Special Accountant of a company engaged in the business of
providing security/guard services, on the instruction of a financial institution, with the
objective of assisting the financial institution to recover its factoring advances from
the company.
11

Yin Kum Choy
Curriculum Vitae
In 2005, appointed as an accountant/expert witness by a plaintiff in connection with a
Singapore legal proceeding, to review a valuation report valuing his shareholding
interest in a Singapore investment company.
In 2005, retained to provide corporate advisory services to a group of companies
engaged in the sale of food and beverages and in the operation and management of
food courts, including coffee-shops.
In 2005, appointed by a shareholder/director of a local construction company, that
was placed in liquidation, as his Accountant to assist in the review of the accounting
records of the company and to assist in the preparation of a statement of affairs on
behalf of the shareholder/director as well as to provide litigation support services as
regards other related claims against another shareholder/director of the company.
In 2005, appointed by a former shareholder/director of a company, that was placed in
liquidation, and which was previously engaged in providing piling works and services
in the construction industry, as his Accountant to assist in dealing with potential
claims of the Liquidator which concerned alleged preferential payments to the
director prior to the company being placed in liquidation.
Subsequently acted as an Expert Witness in the legal proceedings where our client
secured a judgement in his favour.
In 2005, appointed as the Liquidators of a company which was engaged in the
business of developing software and providing software solutions.
In 2005, appointed by a shareholder/director of a local confectionery company to
review the accounting records of the company and to assess alleged irregularities with
a view to provide litigation support services for an action intended to be commenced
by the company to recover sums from another shareholder/director of the company.
In 2005, appointed as the Liquidators of a precision engineering company.
In 2005, appointed as the Liquidators of a local construction company.
In 2005, appointed as an Accountant to assist a foreign shareholder of a local
partnership concern that was engaged in the business of supply and installation of
boilers, in reviewing source accounting records and ledgers of the partnership concern
and to assist with litigation support in a legal action that involved a dispute between
partners of the local partnership concern.
In 2006, appointed as the Receiver and Manager of a company that was engaged in
the business activity of rental and supply of scaffolding to the local construction
industry.
12

Yin Kum Choy
Curriculum Vitae
In 2006, appointed as the expert witness of four defendants who were shareholders of
a coffee shop in connection with a Singapore legal proceeding that involved the
alleged oppressive action commenced by two plaintiffs, who were also minority
shareholders of the Company. Subsequently was involved in mediation among parties
which led to the matter being settled out of Court.
In 2006, appointed as the Liquidators of a local investment holding company that has
subsidiaries in Malaysia which were involved in the business of providing supply
chain management for the sale and distribution of key phone system and
communication equipments.
In 2006, appointed as the Accountant to assist a doctor with litigation support in a
legal action that was concerned with the termination and dissolution of the partnership
medical practice.
In 2006, appointed as the Liquidator of a Management Corporation Strata Title
consisting of four Strata Lots.
In 2006, appointed as the Liquidator of a company that was previously engaged in the
import, wholesaling and retailing of entertainment video CDs/DVDs.
In 2006, retained at the request of venture capitalist investors, to provide corporate
advisory services to a group of companies, located in Singapore and India, and which
is engaged in providing in-sourcing services to major MNCs in the research, design
and product development of electronic components, devices and computer products.
In 2006, appointed as the Accountant to assist the administrators of an estate (of a
deceased person) in reviewing the financial statements of various companies in which
the Estate held shareholding interests and to assist the administrators with litigation
support in an action that concerned the questionable conduct and actions of the
majority shareholders of the various companies.
In 2006, appointed by the shareholders/directors of a local printing company to assist
with litigation support in an oppressive action that was commenced by a minority
shareholder.
Subsequently was involved in mediation amongst the parties which led to the matter
being settled out of court.
In 2006, appointed as the Liquidator by the creditors of a company which was
previously engaged in the development of real estate, after having been dormant for
several years.
13

Yin Kum Choy
Curriculum Vitae
In 2006, appointed as the Liquidators by the shareholders/directors of a company
arising from irreconcilable differences among the shareholders/directors. The
company was previously engaged in the manufacture of plastic and metal fabrication
parts for the semi-conductor and bio-technology industries.
In 2006, appointed as the Liquidators in the members’ voluntary liquidation of a
company which was previously engaged in the agency business of the sale of health
products through direct mailing.
In 2007, appointed by certain minority shareholders/directors of several companies in
a group, which was engaged in the trading and financing of motor vehicles, to review
certain transactions concerning the group of companies and to assist their legal
counsel with providing litigation support concerning alleged oppressive actions of the
majority shareholders/directors.
In 2007, engaged by a group of joint temples to assist their solicitors in a dispute
matter concerning the construction of the joint temple and the intended legal
proceedings to be commenced against the main contractor.
In 2007, retained by a firm of solicitors to assist them, on behalf of their clients, in
reviewing an expert report rendered in a legal proceeding concerning alleged
contravention of financial assistance provisions in the Companies Act an providing
inputs to the solicitors to assist them in their conduct of legal proceedings.
In 2007, retained to provide corporate advisory services to a group of companies
engaged in marine engineering and construction activities, trading of marine
equipment and parts as well as owning and chartering of shipping vessels including
tugs and barges.
In 2007, retained by a company engaged in the trading of marine and automotive
spares and accessories to investigate into their financial affairs and in particular, to
review the acts of a shareholder/director of this company with a view to establish
contraventions, before legal proceedings/other actions are commenced by the
company against a shareholder/director.
In 2007, appointed as the Liquidator of a Management Corporation Strata Title
consisting of seven Strata Lots following a successful enbloc sale exercise.
In 2007, appointed by the Court as a Liquidator of a company which was previously
engaged in the trading of industrial adhesive products after being unable to settle its
debts to a creditor of the company.
14

Yin Kum Choy
Curriculum Vitae
In 2007, appointed by certain beneficiaries of some estates and having shareholding
interests in an investment holding company, to carry out a valuation report on the
share value of the investment holding company with a view to have their shareholding
interests bought out by other shareholders on the basis of the valuation report
rendered.
In 2007, appointed by certain shareholders/directors of a company, which was
engaged in the activity of providing transport and earth disposal services, to review
the company’s source records and financial statements for several years with a view
to furnish an expert report to the Court in connection with certain litigation
proceedings concerning one particular shareholder/director of the company.
In 2007, retained at the request of a public-listed company to provide specific
corporate advisory services and to subsequently carry out due diligence review in
connection with the intended acquisition of a business activity in China during that
period.
In 2007, appointed as the Liquidator in the members’ voluntary liquidation of a
company which was incorporated as a special-purpose vehicle to invest funds for a
specific period which was nearing expiry.
In 2007, appointed by the Court as the Liquidator of an investment holding company
whose subsidiaries in China were previously engaged in the manufacturing of sanitary
ware, after being unable to settle its debts to a creditor of the company.
In 2007, appointed by a clothing retailer to review the transactions between the
company and a particular vendor of the company and to provide inputs to assist the
company’s legal counsel in their conduct of legal proceedings concerning the vendor.
In 2008, appointed as the Liquidator in the members’ voluntary liquidation of an
investment company whose subsidiary in the Philippines was previously engaged in
manufacturing a renowned brand of tyres.
In 2008, appointed as the Liquidator in the members’ voluntary liquidation of an
investment holding company with investments in companies in China.
In 2008, appointed as the Liquidator in the members’ voluntary liquidation of a
holding company whose former subsidiaries were previously engaged in the business
of processing mail orders.
In 2008, appointed as the Liquidator by the creditors of a company which was
previously engaged in the business of processing mail orders, after having been
dormant for several years.
15

Yin Kum Choy
Curriculum Vitae
In 2008, appointed as the Provisional Liquidator by the directors and the creditors of a
company which was previously engaged in the business of multi-level marketing, and
subsequently by the Court as the Liquidator of the company.
In 2008, retained by a multi-national company, manufacturing a renowned brand of
tyres, to assist with matters connected with the intended divestment of their subsidiary
in the Philippines.
In 2008, appointed as the Liquidator of a Management Corporation Strata Title
consisting of eight Strata Lots following a successful enbloc sale exercise.
In 2008, appointed as the Liquidator in the members’ voluntary liquidation of a
company which was incorporated to invest funds in Singapore for a specific charter
period which was nearing expiry.
In 2008, appointed as the Liquidator by the creditors of a company which was
previously engaged in the business of processing mail orders, after having been
dormant for several years.
In 2008, appointed as the Liquidator of a Management Corporation Strata Title
consisting of eight Strata Lots following a successful enbloc sale exercise.
In 2008, appointed as the Liquidator in the members’ voluntary liquidation of a
company which was a subsidiary company of a Banking group.
In 2008, retained by a company to assist them to examine the bills raised on them by a
professional firm for book-keeping services and tax consultancy services claimed to
be rendered to the company, to provide inputs to assist the Company and their legal
counsel in mediation proceedings, and to furnish an expert report to Court in litigation
proceedings, in the event mediation failed to resolve upon the quantum of bills
claimed.
In 2008, retained by a group of shareholders of a property investment holding
company, to review the steps taken by the directors of the Company in regard to the
proposed members’ voluntary liquidation of the company, and to represent them at
shareholders’ meetings for the purposes of regulating the procedures to be adopted in
the proposed winding-up of the company.
In 2008, appointed by certain shareholders of a company engaged in the poultry
industry to carry out a valuation report on the share value of the company with a view
to have their shareholding interests bought out by other shareholders on the basis of
the valuation report rendered.
16

Yin Kum Choy
Curriculum Vitae
In 2008, retained by a minority shareholder of several companies engaged in the
construction industry to review the financial statements of these companies, to assist
him in ascertaining the value of his investments in these companies and to work with
his legal counsel in settling upon an agreement for his shareholding interests to be
bought out by the majority shareholder.
In 2008, retained by a group of shareholders of a construction company to assist them
in establishing the share value of the company and with steps to be taken to engage
another group of shareholders intending have their shareholding interests bought out.
In 2009, retained by a person who is both a shareholder and a partner of two entities,
which were licensed to trade in second-hand gold and jewelry items, to review the
available documents and records for several years of the two entities, and to
investigate into the financial affairs of the two entities to establish contraventions, in
connection with a legal action proposed to be commenced by this person against other
shareholders/directors/partners. This matter was subsequently settled out of Court in
2011 with our client agreeing to a settlement agreement with the other shareholders
and partners of the two entities.
In 2009, appointed as the Liquidator in the members’ voluntary liquidation of a
company which was the investment manager of another company (that was
incorporated to invest funds in Singapore for a specific charter period) that was
recently liquidated.
In 2009, appointed as a Special Accountant of a sole-proprietorship concern, that was
engaged in the business of trading in and processing of sharks fins and various
seafood products, to establish the financial position, monitor its business activities and
to assist the sole-proprietorship concern to deal with its debt burden primarily owed to
several financial institutions.
In 2009, also appointed as the Nominee in an individual voluntary arrangement
(bankruptcy) of the sole proprietor.
In 2010, appointed to undertake a forensic investigation into the affairs of a foreign
wholly-owned subsidiary of a Singapore public-listed company.
In 2010, appointed as the expert witness of one defendant who is a shareholder/
director of a construction company in connection with a Singapore legal proceeding
that involved the alleged oppressive action commenced by the plaintiff
shareholder/director of the construction company. This matter was subsequently
settled out of Court in late 2010 with our client agreeing to a settlement agreement
with the plaintiff shareholder/director.
17

Yin Kum Choy
Curriculum Vitae
In 2010, appointed as the Liquidator in the members’ voluntary liquidation of a travel
company.
In 2010, appointed as the Liquidator in the members’ voluntary liquidation of a
company that was engaged in trading and shipbuilding.
In 2010, appointed by a group of companies to restructure the group and to apply for
stamp duty exemption in connection with the proposed amalgamation exercise.
In 2010, appointed by the Plaintiff in a legal suit as an expert witness to prepare to a
comprehensive report on the transactions and/or movements of
funds/equities/financial products from (and to) an account maintained by an
individual (Plaintiff) with the Defendant foreign bank and to provide comments on
whether the account was operated within a certain framework.
In 2010, appointed as an expert witness by a spouse in a divorce proceeding to
comment on a report of another expert valuing the husband’s interest in a company
that was a boutique fund manager.
In 2010, appointed as the Liquidator in the members’ voluntary liquidation of an
international leading sports lifestyle company that was previously engaged in
designing and developing footwear, apparel and accessories.
In 2010, appointed by a Singapore-based shipbuilding Group of companies to
undertake financial due diligence of a shipyard in China that was proposed to be
acquired by this Group.
In 2010, appointed by a director of an auto-parts trading company who was a minority
shareholder to carry out an examination of the records and documents of this
company spanning a five-year period and to report on the financial affairs of this
entity with a view to establish contraventions, if any, in connection with a legal action
proposed to be commenced by this minority shareholder against the majority
shareholders/directors.
In 2011, appointed as the Liquidator in the members’ voluntary liquidation of a
company which previously provided direct marketing services to customers on behalf
of its principals.
In 2011, appointed by an individual, who was keen to acquire an equity stake in a
Singapore public-listed company, to undertake financial due diligence of the
Singapore public-listed company and its subsidiaries.
In 2011, appointed as the Liquidator in the members’ voluntary liquidation of a
company which was an importer, exporter and retailer of tailoring and handicraft
articles.
18

Yin Kum Choy
Curriculum Vitae
In 2011, appointed as the Liquidator in a Court-ordered liquidation of a company
previously trading in canned and other food products.
In 2011, appointed as the Liquidator in the members’ voluntary liquidation of a
company which was previously an importer and exporter of motor vehicle spare parts.
In 2011, retained by a group of shareholders of a Malaysian company to review the
accounts of this Malaysian company and to provide inputs thereof in connection with
a legal action proposed to be commenced by this group of minority shareholders
against the majority shareholders/directors.
In 2011, appointed as the Liquidators of a company, by both its creditors and its
shareholders, in the creditors’ voluntary liquidation of the company which was
previously engaged in the business of recycling waste plastic, steel and chemicals,
after having been dormant for several years.
In 2011, engaged by a Singapore holding company to assist with the review and
disposition of inter-company balances concerning its 8 subsidiaries (including
overseas subsidiaries) before commencing the proposed members’ voluntary
liquidation of the entire Group.
In 2012, appointed as the Liquidators of a company, by both its creditors and its
shareholders, in the creditors’ voluntary liquidation of the company which was
previously engaged in the business of operating a café and after that, a pub cum
lounge.
In 2012, appointed by the Court as the Liquidators of a company previously engaged
in telecommunication activities, whose bank accounts were frozen and whose records
were seized by the Commercial Affairs Department(“CAD”) in connection with
CAD’s investigations into companies associated with the company.
In 2012, appointed as the Liquidators in the members’ voluntary liquidation of a
company which was previously an importer and distributor in Singapore of a
renowned Japanese brand of motor vehicles.
In 2012, appointed by a group of siblings to review and to prepare the financial
statements in English for 16 years of a business, allegedly involved in an unlicensed
money lending activity, for litigation purposes connected with an estate matter.
In 2012, appointed as the Liquidators in the members’ voluntary liquidation of a
company which was previously engaged in software development.
19

Yin Kum Choy
Curriculum Vitae
In 2012, appointed by a shipping services company to establish its financial position
and to assist with the formulation of a formal scheme of arrangement and compromise
(“Scheme”) proposal between the company and its unsecured creditors to re-structure
its debt burden, pursuant to Section 210 of the Companies Act; and nominated by the
company to be the Scheme Administrator to implement the proposed
scheme/compromise arrangement, if approved by the creditors and the Court.
In 2012, appointed as the Liquidators in the members’ voluntary liquidation of a
group of 6 companies which were previously engaged in the development of real
estate properties in China.
In 2012, appointed as the accountant/expert witness by a spouse in a divorce
proceeding to value her husband’s share interest in two companies.
In 2013, appointed by a manufacturing company specialising in product design and
assembly to review its solvency position as well as the provision of financial advisory
in discussions with its potential investors.
In 2013, appointed by a mid-size ship chartering company to review the cost overrun
incurred with its shipbuilder as well as movements and analysis into the director’s
account.
In 2013, appointed by an import/export trading company with a plant based in
Malaysia to review and investigate allegations raised by an ex-employee on the
accounting aspect of the Company.
********************************************************************
20