About Us
Tommy Ung & Partners PLT is based in Puchong, Selangor. Audit and assurance is the core of our practice, alongside tax and advisory services.
Who We Are
We audit and review financial information and report on it independently. We also provide tax and advisory services.
An auditor's report is useful only if the people reading it can trust that the auditor is independent of the entity and of its management. That principle shapes which engagements we accept, including any tax or advisory work for an audit client, and how we carry them out.
The firm is registered with the Malaysian Institute of Accountants. Its partners are approved company auditors under the Companies Act 2016.
Who We Work With
Our Professional Philosophy
We remain independent in fact and in appearance, follow the ethical requirements for members of the Malaysian Institute of Accountants, and decline work that would compromise either.
We assess evidence critically, including evidence that contradicts management’s explanations, and accept work only where we have the competence, time and resources to do it properly.
We explain what we need, what we found and what it means in plain words, and we train our people to keep pace with changing standards and regulations.
Our Commitment to Audit Quality
Audit firms in Malaysia are required to design and operate a system of quality management under ISQM 1. For us that means defined responsibilities for quality, acceptance and continuance procedures before any engagement begins, direction, supervision and review of work as it is performed, and monitoring of whether the system is working.
The engagement partner takes overall responsibility for the quality of each audit, as ISA 220 (Revised) requires.
We continue to enhance our audit processes through structured methodologies and technology-enabled tools, including digital engagement documentation and data analysis, while keeping professional judgement at the centre of every engagement.
Our Approach to Engagements
Management is responsible for preparing the financial statements and for the accounting records and internal controls behind them. Our responsibility is to form an independent view on those financial statements. We keep the two roles separate.
Before fieldwork begins we agree the scope, the reporting framework, the information we need and the timetable in an engagement letter. During the engagement we raise significant matters as they arise, so you can address them promptly.
Leadership
Two partners lead the firm and are responsible for its engagements.
Partner
Tommy leads audit and assurance engagements for private companies and groups, and advises clients on Malaysian tax, financial reporting under MFRS and MPERS, and financial due diligence for transactions.
FCCA · Chartered Accountant, Malaysian Institute of Accountants · ASEAN CPA · Approved company auditor · Licensed tax agent
Partner
Chen Hoe leads audit and assurance engagements for private companies and groups, and advises clients on financial reporting under MFRS and MPERS, and financial due diligence for transactions.
ICAEW Chartered Accountant · Chartered Accountant, Malaysian Institute of Accountants · ASEAN CPA · Approved company auditor
Tell us about your audit, assurance, tax or advisory requirements.
