Prior to setting up HLSPartnership LLP in 2025, Michael was the managing partner of Heng Lee Seng LLP a mid-sized chartered accounting firm where he worked for the past 30 years. The firm was ranked amongst the top 25 firms in Singapore.
He graduated from the University of Melbourne with a Bachelor of Commerce degree in 1992, is a fellow member of the Institute of Singapore Chartered Accountants (ISCA), CPA Australia and the Chartered Institute of Management Accountants; a member of the Institute of Internal Auditors (Singapore) and the Singapore Institute of Directors. He holds the designation of an Accredited Tax Advisor (ATA) of the Singapore Chartered Tax Professionals Limited.
Michael has been in the industry since 1995. In 1996, he was ranked 2nd worldwide in the Auditing component of the CPA Program by CPA Australia. Along with traditional accounting and assurance functions, he is in charge of our business advisory and internal audit departments providing internal audit, strategic planning, corporate health evaluation and reengineering services.
He is a member of ISCA’s Investigation and Disciplinary Panel.
Michael holds the position of independent director and chairman of the audit committee at Serial System Limited, a company publicly listed on the Singapore Exchange since April 2024. Prior to this, he also served as an independent director and chairman of the audit committee for another listed company on the Singapore Exchange from 2012 to 2020.
He is also partner in charge of business development and is responsible for prospective queries on all services of the firm.