Koh & Lim Audit PAC

Delivering Confidence, Compliance, and Clarity in Every Audit

Koh & Lim Audit PAC is a Singapore-based public accounting corporation providing comprehensive audit and assurance services to businesses across a wide range of industries. Established with the vision of delivering reliable, transparent, and high-quality auditing solutions, Koh & Lim Audit PAC has become a trusted name for companies seeking professional financial verification and compliance with Singapore’s regulatory requirements.

The firm is helmed by experienced Chartered Accountants and audit professionals who understand the complexities of Singapore’s accounting and statutory frameworks. Koh & Lim Audit PAC combines technical expertise with practical insight to help businesses strengthen their financial governance, meet statutory obligations, and inspire stakeholder confidence.


About Koh & Lim Audit PAC

Koh & Lim Audit PAC was founded with a commitment to excellence, integrity, and professionalism. The firm’s philosophy is centred on the belief that auditing is not just about compliance — it is about enhancing trust and transparency in financial reporting.

The team at Koh & Lim Audit PAC comprises qualified auditors and professionals who work closely with clients to deliver precise, timely, and independent audit opinions. The firm’s approach goes beyond traditional auditing; it focuses on helping businesses understand their financial standing, improve internal controls, and identify potential areas of operational and financial risk.

With an office strategically located at The Plaza, 7500A Beach Road, Koh & Lim Audit PAC serves clients from diverse sectors including trading, construction, manufacturing, retail, logistics, professional services, and non-profit organisations.


Our Core Services

Koh & Lim Audit PAC offers a full spectrum of audit and assurance services tailored to meet the needs of Singapore companies. Each engagement is conducted in strict accordance with the standards set by the Accounting and Corporate Regulatory Authority (ACRA) and the Singapore Standards on Auditing (SSA).

1. Statutory Audit

Every company incorporated in Singapore is required to maintain accurate financial records and, in most cases, undergo a statutory audit. Koh & Lim Audit PAC provides statutory audit services designed to ensure compliance with the Companies Act and Singapore Financial Reporting Standards (SFRS). The firm’s meticulous audit process enhances the reliability of financial statements while offering management valuable insights into financial performance and internal control efficiency.

2. Special Purpose Audit

Koh & Lim Audit PAC conducts special purpose audits tailored to meet the specific reporting needs of clients. These may include project audits, agreed-upon procedures, turnover audits, and compliance audits for specific contracts or agreements. The team ensures that the audit findings are aligned with the reporting framework or requirements stipulated by governing authorities, clients, or investors.

3. Gross Turnover (GTO) Audit

The firm has extensive experience in performing Gross Turnover (GTO) audits for tenants in shopping malls and retail complexes. GTO audits are essential for verifying reported sales figures and ensuring compliance with lease agreements. Koh & Lim Audit PAC’s auditors carry out these engagements efficiently and accurately, providing assurance to both landlords and tenants.

4. Non-Profit and Charity Audit

Auditing for non-profit organisations, charities, and societies requires a deep understanding of compliance frameworks such as the Charities Act and specific funding requirements. Koh & Lim Audit PAC supports these entities by ensuring transparent reporting and accountability to donors, members, and regulators, while also providing advice to improve financial governance.

5. MCST and Property Management Audit

Management Corporation Strata Title (MCST) entities are required to have their accounts audited annually. Koh & Lim Audit PAC provides independent audits for MCSTs and property management bodies to verify proper fund usage, financial integrity, and compliance with the Building Maintenance and Strata Management Act (BMSMA).

6. Internal Audit

Internal audits are an important part of good corporate governance. Koh & Lim Audit PAC offers internal audit services that assess the adequacy and effectiveness of internal controls, operational processes, and risk management systems. This helps businesses identify weaknesses, enhance efficiency, and ensure the accuracy of internal reporting.

7. Due Diligence and Assurance Engagements

For businesses involved in mergers, acquisitions, or restructuring, Koh & Lim Audit PAC conducts due diligence reviews and assurance engagements. These evaluations help investors and management make informed decisions by providing clear and reliable financial assessments.


Our Audit Approach

Koh & Lim Audit PAC adopts a systematic and risk-based audit methodology that aligns with international auditing standards. The process begins with understanding the client’s business model, internal control environment, and key financial risks. The audit team then performs analytical reviews, substantive testing, and evaluations of control systems to ensure financial data integrity.

The firm emphasises open communication with clients throughout the audit cycle — from planning and fieldwork to reporting. Each audit report is carefully reviewed to ensure accuracy, objectivity, and relevance. The result is not only compliance with statutory requirements but also actionable recommendations that help improve business performance.


Industries We Serve

Koh & Lim Audit PAC provides audit and assurance services across multiple industries, including but not limited to:

  • Construction and Engineering
  • Retail and Wholesale Trading
  • Manufacturing and Industrial
  • Professional Services
  • Food and Beverage
  • Information Technology
  • Logistics and Transportation
  • Real Estate and Property Management
  • Non-Profit Organisations and Charities
  • Societies and Associations

Each sector presents unique accounting and compliance challenges, and Koh & Lim Audit PAC’s auditors possess the expertise to address them effectively. By understanding the operational nuances of each industry, the firm delivers audits that are both compliant and commercially insightful.


Why Businesses Choose Koh & Lim Audit PAC

Experience and Expertise

The firm’s team of experienced auditors, Chartered Accountants, and financial professionals bring years of hands-on experience across industries. This depth of knowledge allows Koh & Lim Audit PAC to provide accurate, insightful, and value-added audit services.

Commitment to Integrity

Integrity is at the core of every engagement. Koh & Lim Audit PAC ensures that every audit opinion is issued independently, transparently, and with strict adherence to ethical and professional standards.

Personalised Service

Unlike large impersonal firms, Koh & Lim Audit PAC takes a client-focused approach. Each engagement is managed by a dedicated audit team that provides personalised attention and responsive support throughout the process.

Regulatory Compliance

The firm’s auditors are well-versed in the latest Singapore Financial Reporting Standards (SFRS), Companies Act, and ACRA regulations. Clients can be assured that their audits are conducted in full compliance with all statutory and professional requirements.

Efficiency and Timeliness

Koh & Lim Audit PAC understands that timely reporting is crucial to business operations. The firm’s efficient workflow and well-structured audit process enable clients to receive audit results and recommendations without unnecessary delay.

Focus on Value Creation

Beyond compliance, Koh & Lim Audit PAC aims to deliver strategic insights that help clients strengthen financial systems, optimise processes, and mitigate risks. Each audit engagement is seen as an opportunity to add measurable value to the client’s business.


Our Commitment to Clients

Koh & Lim Audit PAC believes that every client deserves reliable, professional, and transparent audit services. The firm’s mission is to provide assurance and confidence to shareholders, management, and stakeholders through clear, factual, and unbiased financial reporting.

Each engagement is guided by three principles:

  1. Accuracy – Ensuring financial statements are true and fair representations of company performance.
  2. Accountability – Promoting transparency and responsibility in financial management.
  3. Assurance – Providing peace of mind that every figure has been verified with diligence and care.

By upholding these principles, Koh & Lim Audit PAC continues to build long-term relationships with clients who value precision and professionalism.


The Koh & Lim Audit PAC Difference

  • Independent, ACRA-registered Public Accounting Corporation
  • Experienced audit professionals with deep industry knowledge
  • Risk-based audit approach focused on accuracy and relevance
  • Transparent communication throughout every engagement
  • Commitment to professional ethics and confidentiality
  • Tailored audit solutions to meet the unique needs of each client

Koh & Lim Audit PAC combines the technical expertise of a large firm with the personal attention of a boutique practice, ensuring that every client receives comprehensive and responsive service.


Our Process

Koh & Lim Audit PAC’s audit process is designed for efficiency, clarity, and reliability.

  1. Engagement Planning
    The team works closely with the client to understand their business, objectives, and key audit requirements.
  2. Risk Assessment
    Critical financial and operational risks are identified, and the audit plan is customised accordingly.
  3. Fieldwork and Testing
    Auditors conduct detailed analyses, verify transactions, and review documentation to ensure accuracy and compliance.
  4. Review and Reporting
    Findings are summarised in an audit report that provides not just compliance assurance but also practical recommendations.
  5. Post-Audit Support
    The firm remains available for clarification and advisory support even after the audit is completed.

This disciplined approach ensures every audit engagement delivers both compliance and value.


Clientele and Reputation

Over the years, Koh & Lim Audit PAC has built a strong reputation among small and medium enterprises (SMEs), non-profit organisations, and growing corporations in Singapore. Many of the firm’s clients have stayed with them for years, valuing the consistency, trust, and professionalism that the firm brings to each engagement.

The firm’s reputation for reliability and integrity has made it a preferred choice for businesses looking for long-term audit partners who prioritise both accuracy and client service.


Contact Koh & Lim Audit PAC

Koh & Lim Audit PAC is always ready to support businesses in achieving their compliance goals and strengthening their financial credibility. Whether you need a statutory audit, a special purpose audit, or a professional review of your company’s financial statements, the team is equipped to deliver with precision and professionalism.

Office Address:
7500A Beach Road, The Plaza, #09-324, Singapore 199591

Phone: +65 9863 8665
Email: Tommyksh@kohlimaudit.sg

Learn more about our services at https://kohlimaudit.sg/

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