Members
Each ASNAF member firm is independent and serves its clients locally.
ASNAF member firms are backed by the resources of a national firm and an international network of more than 400 offices in over 70 countries.
Jakarta
Budiandru & Partners Public Accounting Firm, established since 2016, provides professional audit, accounting, all taxes, management services with a focus on independence and professional ethics. Located in East Jakarta, we also have branches in Surabaya, Sidoarjo, Pekanbaru and Semarang.
DIRECTORS/PARTNERS
- Assoc. Prof. Dr. Budiandru, SE, SH, ME.Sy, M.Ak, Ak., CA., CPA., CFI., Asean CPA Managing Partner
- Rudi Kurniawan, SE., SH., M.H., Ak., CA., CPA., CFI., Asean CPA Partner
- Dr. Otto Budiharjo, SE., SH., Ak., CA., CPA., CPMA., BKP int. Taxes., CSRS., CSRA Partner
- Dr. Burhan, SE., M.Ak., Ak., CA., CPA., Asean CPA Partner
- Sigit Wijanarko, SE., S.ST, Ak., M.Acc., CA., CPA., BKP Int. Taxes Partner
- Drs. Moch Erfan, Ak., CA, CPA Partner
- Sukarmin, Ak., CA, CPA Partner
- Karyanto, Ak., CPA Partner
- Dr. Hotbin Hasugian, SE., M.Si., Ak., CMA, CPA Partner
Assoc. Prof. Dr. Budiandru
Managing Partner
Jakarta
Public Accounting Firm (KAP) Kuncara Budi Santosa dan Rekan (KAP Kuncara & Partners) is an established Indonesian public accounting firm with 21 partners, offices across Indonesia, and a strong track record in national and regional engagements.
KAP Kuncara & Partners has head office located in Central Jakarta, and 11 branch offices are located in various cities around Indonesia, such as Yogyakarta, Semarang, Surabaya, Bali, Bandung, Medan, Karanganyar, Makassar, Depok, Bogor, and Pekanbaru.
We provide a broad professional services practice covering audit & assurance, tax, financial advisory, investigative audit, due diligence and other special-purpose engagements, with experience across corporate, regulated, public-sector and development-sector organizations.
Our purpose is to strengthen trust and support organizations in moving forward with confidence. We aspire to be a leading Indonesian professional services firm, distinguished by our strong national presence and growing regional relevance. Through our commitment to professionalism, integrity, and excellence, we aim to deliver meaningful value to our clients and contribute to their long-term success.
DIRECTORS/PARTNERS
- Ronny Agung Hendrawan, SE., Ak., CA., CPA
- Kartika Nugraheni, S.E., Ak., CA., CPA
- Drs. Gendut Supardi, Ak., S.H., CA., CPA., CFI., CFrA., CLA
- Sari Budi Asih, SE., Ak., CA., CPA., STL CFI., ASEAN CPA
- Antony Sugiarto Wibowo, CPA
- Pariyati, SE., CPA
- Sudarmana, S.E., Ak., CA., CPA
- Ali Napiah, CPA
- Richie Dwi Firmansyah, SE., MSA., Ak., CA., CPA
- Muhammad Sahruddin Lubis, S.E, CPA
- Syarifudin, M.AK., AKT., CPA, ASEAN CPA
- Eljufri, SE., Ak., CA., CPA., CFI., Asean CPA
- Liesa Indrawati, S.E., CA., CPA
- Arum Hamudiana, S.E., CPA
- Desey Irawati Saragih, CPA
- Fanie Ferdiyan, S.E., Ak, M.Ak, CA, BKP, ACPA
- Dr. Dewi Kusuma Wardani, S.E., S.PSI., M.SC., AK., CA, CRM, BKP, ACPA
- Dr. Aulia Rahman H, SE., MM., M.Ak., Ak., CA., CFrA., ASEAN CPA., CRA
- Herlin Risnawati, S.E., M.M
- Muhammad Hasnan Amin, S.E
M. Kuncara Budi Santosa
SE, Ak, MM, CA, CPA, ASEAN CPA, BKP, CLI, CRA, CFI.
Managing Partner
Kuala Lumpur
Malaysia's representative - Atarek Kamil Ibrahim & Co (AKI) is also one of the five founding members. The firm offers quality professional services to corporate businesses and individuals. Together with its associates, AKI provides a full spectrum of professional services which includes audit, business advisory, management consultancy, tax, corporate secretarial, accounting, corporate recovery and insolvency services.
AKI operates from 7 strategically located offices in Malaysia with core staff strength of 135, which effectively serves a clientele of large and small corporations.
DIRECTORS/PARTNERS
- Mr Atarek Kamil bin Dato' Haji Ibrahim, Chairman
- Mr Shamsol Khairi bin Mohamad, Partner
- Mr Azhan bin Abu Bakar, Partner
- Mr Dato’ Shanmughanathan A/L Vellanthurai, Partner
- Ms Tengku Juliyana binti Tengku Johari, Director, Accounting Services
- Mr Mohd Hilmi bin Mohd Noor, Director, Advisory Services
- Ms Jailami binti Kasmani, Director, Tax Services
- Ms Dato' Kamilia Binti Dato' Haji Ibrahim, Director, Corporate Secretarial Services
- Ms Nazirah binti Mannan, Director, Corporate Secretarial Services
- Mr. Mohd Nur Firdaus bin Mohd Kamal, Director Muamalat Services
- Mr. Anas bin Atarek Kamil, Director Muamalat Services
- Mr. Mohd Syahiran bin Mohd Hadanan, Director ICT Services
Mr Atarek Kamil bin Dato' Haji Ibrahim
Founder Chairman
Kuala Lumpur
Malaysia’s other representative is Jamal, Amin & Partners (JAP) in order to provide better coverage in Malaysia for our clients. JAP was established in 1996 and currently has 8 branches throughout Malaysia with a work force of more than 100 staff members.
JAP takes a justified pride in the commitment of the team and the continuous support of the clients that makes JAP the firm to work with. JAP has commitment to provide efficient financial advice, effective assistance to its clients in the profitable management of their business resources.
The firm offers a full range of service for large, medium and small clients. This range is continuously being developed and adapted to meet all clients’ needs.
DIRECTORS/PARTNERS
- Mr. Aminuddin bin Yahaya, Managing Partner
- Mr. Ahmad Hilmy bin Johari, Partner
- Mr. Saharudin bin Mohd Basar, Director Corporate Secretarial Services
Mr Aminuddin bin Yahaya
Managing Partner
Manila
Another founding member, R.S. Bernaldo & Associates is Philippine's representative. It is an audit, accounting and business consultancy firm that provides a full range of professional services. The Firm operates with over 100 professional staff under the leadership of two partners and two directors.
Presently, its clientele includes major industry leaders in manufacturing, energy exploration, construction, real estate, banks, hotels, investment & finance, telecommunications, computers, advertising, food, healthcare and trading.
DIRECTORS/PARTNERS
- Ms Rosario S. Bernaldo (Cherry), Founder & Managing Partner
- Mr Angelo D. Bernaldo, Managing Director
- Mr Romeo A. De Jesus, Jr.(DJ), Partner
- Mr Pepito G. Po, Partner
- Mr Marvin G. Garcia, Partner
- Mr Percival R. De Guzman, Partner
Ms Rosario S Bernaldo (Cherry)
Founder & Managing Partner
Singapore
Rohan • Mah & Partners LLP (RMP) is Singapore's representative and founding member. RMP was formed in Oct 1993 to service the niche between the Big Four International audit firms and the smaller local firms. Its mission is to provide cost-effective professional services to its clients with the highest standards of ethical and professional conduct.
With a staff of over forty, RMP and associates can effectively meet the needs of small to medium and large clients and at the same time provide efficient and personalised services. Through ASNAF, it has associations with various international accounting groups to serve better its clients at international level in addition of being PCAOB-registered.
In October 2002, ASNAF Singapore was incorporated as a Public Accounting Corporation.
DIRECTORS/PARTNERS
- Mr Rohan Kamis, Managing Partner
- Ms Suree Rohan, Principal, Audit & Advisory Services
- Mr Radiyallah Mansor, Partner, Tax Advisory Services
- Ms Doreen Kong, Director, Corporate Secretarial Services
- Mr Henry Lim, Technical Partner
- Ms Sakana Zhong, Head, Accounting Services
Mr Rohan Kamis
Managing Partner
Bangkok
The first ordinary member, Adisorn & Associates Ltd (AAL) is the Thailand representative. AAL provides a full range of professional services including audit, tax, corporate secretarial, accounting and business consultancy with its more than 30 professional staff. Its senior staff were from one of the Big Four international accounting firms.
In addition to the above professional services, AAL is associated with ATS Legal Counsellors Ltd which provides legal services. ATS is also managed by Tanisorn Timtiang with 2 other partners.
DIRECTORS/PARTNERS
- Mr Tanisorn Timtiang, CEO & Founder
- Mr Chusak Seneetontikul, Audit Partner
- Ms Chutinan Pornlertaruk, Principal
- Mr Panya Jansab, Principal
Mr Tanisorn Timtiang
CEO & Founder
Ho Chi Min City
Viet Nhat Auditing Co., LTD. (KTVN) is our ASNAF member for Ho Chi Minh City, Vietnam. Viet Nhat Auditing Co., LTD. (KTVN) is a medium-sized audit and consultancy firm based in Ho Chi Minh City, Vietnam. Being a member of the local business community, Viet Nhat Auditing Co., LTD. (KTVN) provides professional consulting services covering a wide range of audit, consultancy & corporate finance for both multinational companies investing in Vietnam and local companies doing business domestically and overseas.
Understanding deeply local business environment, Viet Nhat Auditing Co., LTD. (KTVN) has a team of dedicated and experienced people to help to formulate and implement the clients' strategy in a most-feasible way and to work closely with the clients in the complex, ever-changing environment of Vietnam economy. Its staff members are confident and willing to share their knowledge and experience with the clients to provide solutions for their daily business operations and towards building a long-term successful future for their business.
DIRECTORS/PARTNERS
- Mr Nguyen Nhan Bao, Director
- Mr Nguyen Lam Giang, Branch Director
- Mr Bui The Dung, Branch Director
- Ms Tran Thi Tuyet Minh, Vice Director
- Ms Ho Thi Ngoc Phuong, Vice Director
- Ms Tran Khanh Truc, Vice Director
- Mr Nguyen Manh Thang, Vice Branch Director
Mr Nguyen Nhan Bao
Director
For the following countries, please contact:
Mr Rohan Kamis / Email: rohan.kamis@rohanmah.com
Brunei
Cambodia
Laos
Myanmar
Adelaide
Please Contact
Mr Rohan Kamis
Email: rohan.kamis@rohanmah.com
Melbourne
Australia's main representative – Morris Cohen Glen & Co (MCG & Co) was the initial Australian ASNAF Associate in Melbourne, Victoria. The firm was founded in 1925 and is today a progressive accounting firm servicing clients across a number of diverse industries and professions across Australasia and the World.
MCG & Co has 4 Partners, 1 consultant and 35 staff and has a solid reputation for service excellence delivering quality advice, highlighted by the long standing relationships developed with a broad range of clients.
MCG & Co now have offices in Melbourne and Sydney.
DIRECTORS/PARTNERS
- Mr Martin Artenstein, Consultant
- Mr Angelo Mazzone, Partner (Audit)
- Mr Harish Budhiraja, Partner (Audit)
- Mr Luke Casley, Partner
- Mr Paul Minieri, Director
Mr Harish Budhiraja
Partner
Mr Martin Artenstein
Consultant
Hong Kong
Leung & Puen CPA Ltd (L & P) is our member for Hong Kong. The three partner firm, with over 20 professional and support staff has been established since 1992 and it is dedicated to providing their clients with quality and highly personalised services, including accountancy and business advisor, assurance, corporate finance, company secretarial, insolvency, litigation support, taxation and trustee services.
L & P's clientele ranges from multinational groups to high net worth individuals with businesses in Greater China, Australia, Europe and the Americas covering the businesses of agency, catering and entertainment, freight forwarding, general insurance, health care, hotel, interior design, decoration and civil engineering, investment holding, legal profession, manufacturing, money lending, property investment and development, retail, securities dealers and investment advisors, technology research, trading as well as trade associations and non profit organisations.
DIRECTORS/PARTNERS
- Mr Jesse N. C. Leung, Managing Director
- Mr Dominic W. F. Puen, Director
- Ms Alice Y.K. Lo, Director
Mr Jesse Leung
Managing Director
Shanghai
SP is a group of professionals dedicated to Serve with Passion and to provide Solutions with high standard of Professionalism.
We provide advisory and CPA services. Over the past 15 years, we served our customers in various industries, domestically as well as in overseas. Our high-quality services are recognized by our clients that includes Fortune 500 Companies.
As an organization with teams that have international experience as well as local insights, we are here to guide companies through China and `some of Asia’s complex regulatory environment and assist them with all aspects of set-up, maintaining and growing their business operations.
We started our first office in Shanghai in 2005, SP has subsequently grown to support our clients in Malaysia, Singapore, Hong Kong SAR, Taiwan, alongside our partners.
We are a member of ASNAF (Federation of Asian/Australasian Accounting Firms) and our association with SBC Global Alliance, giving us access to a network of more than 400 offices in over 70 countries throughout the world covering Europe, North America, Middle East, Asia, Australia and New Zealand.
This means we can handle clients from multi-jurisdictions as a one-stop-solutions provider.
DIRECTORS/PARTNERS
- Tan Eng Choon, Managing Director
- Jodie Zhou, Partner – Audit
- KK Liu, Director, Financial Advisory & Audit Services
Mr Tan Eng Choon
Managing Partner
New Delhi
Raghu Nath Rai & Co was formed in 1967 by Shri Raghu Nath Rai former 16th President of the Institute Of Chartered Accountants Of India (ICAI). The firm is headquartered in New Delhi with branch offices in the state of Odisha (Bhubaneswar) & Uttar Pradesh (Noida). It has 12 full time partners manging diverse verticals from Ind (AS) Conversion, US GAAP Consolidation, Valuation Corporate Services besides the assurance, risk and transaction advisory.
Through ASNAF it has association with international accounting group apart from being members with Federation Of Indian Chambers Of Commerce & Industry (FICCI).
DIRECTORS/PARTNERS
- Mr Sharat Prakas, Founding & Principal Partner
- Mr Arjun Mehta, Managing Partner
- Mr Ashish Gupta, Partner Assurance & Advisory
- Mr BL Goyal, Head Litigation
- Mr CP Bhatia, Partner Assurance & Advisory
- Mr Deepak Kumar, Partner Assurance & Advisory
- Mr Dipak Acharya, Partner Assurance & Advisory
- Mr Kapileshwar Bhalla, Partner US GAAP Consolidation, Ind (AS)
- Mr Pranav Goyal, Partner Valuations, Ind (AS) , Legal , DISA
- Mr Pranay Singh Chauhan, Head Information System Specialist
- Mr Surya Pani, Partner Assurance & Advisory
- Mrs Kriti Sethi, Partner Direct Taxation
- Mrs Meenal Singh, Partner Corporate Services
- Ms Sabiha, Partner Assurance & Corporate Services
Mr Arjun Mehta
Partner
Pune
DKV & Associates was established in 2007, with a view to help our clients become consistent high performers. The firm offers traditional assurance and tax practices along with the business advisory services in segments ranging from Manufacturing, Information Technology, Real Estate and Service Sector. DKV is managed by 4 partners and ably assisted by a staff of 55 personnel.
We believe partnering with our clients and giving thorough guidance throughout the enterprises life cycle. Our core values of integrity, competence and innovation form cornerstone of our foundation.
DIRECTORS/PARTNERS
- Mrs. Kalyani Phadke
- Mrs. Deepali Dastane
- Mr. Vaibhav Vivrekar
- Mr. Viraj Ijantkar
- Mr. Rajesh Phadke
- Mr. Aaditya Dastane
- Mr. Tejas Dharwadkar
- Mr. Anushkumar Shivaraman
- Mr. Berinder Sahni
Mrs. Kalyani Phadke
Partner
Kathmandu
MGS & Associates in Kathmandu is Nepal's representative of ASNAF.
The firm was formed in 1998 and has 2 (two) partners with around 40 staff members and experts. It serves a wide variety of clients in auditing, taxation, corporate matters, business advisory, management consulting, financial planning and Public Sector Financial Management. MGS provides a comprehensive range of consulting services to both local and international clientele in development and corporate sectors and government agencies.
DIRECTORS/PARTNERS
- Mr Mahesh Kumar Guragain, Managing Partner
- Mr Dhruba Adhikari, Partner
Mr Mahesh Gurugain
Managing Partner
Auckland
JDW Chartered Accountants Limited is our member in Auckland, New Zealand.
At JDW of Ellerslie, Auckland we pride ourselves in being friendly, accessible accounting specialists who make it our business to make your business more successful!
We aim to work with you and assist as a contributing factor to your success. We are professionally qualified accountants, business consultants, tax advisors, trust and valuation specialists. We work with your management team using experience and technology to combine strategy with results to help you grow your business and achieve your goals. Whatever stage your business is at, your JDW advisor will be available to assist you through all the major and minor transitions. We ask the right questions because we've been helping our clients with the challenge of change for over 50 years.
DIRECTORS/PARTNERS
- Mr Rohit Prasad, Director
- Ms Serena Irving, Director
- Ms Tracy Bian, Partner
- Mr Brian Sheridan, Partner
Mr Rohit Prasad
Partner
Taipei
L.H. Chen & Co. is our member for Taipei, Taiwan. The firm, LHC was established in December 1983 and was approved to audit and certify financial reports of public companies and private colleges by the Ministry of Finance on 18 December 1989. The Kaochung office was established to cater for their client's expansion needs. LHC has also an associate in Taichung.
With a staff strength of over 40 people, the partners are able to meet fully the clients accounting needs. Their clientele includes contractors, manufacturers, retailers, wholesalers, traders, investment companies, air-freighters, hospitals and private schools. Some of the clients are public-listed and OTC companies.
DIRECTORS/PARTNERS
- Mr Johnson Chen (Chen Lung-Hua), Managing Partner
- Mr Kevin Huang (Huang Tseng-Kuo), Partner
- Mr Alex Day, Partner
- Mr Chung Yuan Tsai, Partner
- Ms Lisa Lin, (Lin Li-Ching), Director
Mr Chen Lung-Wah
Managing Partner
For the following countries, please contact:
Mr Rohan Kamis / Email: rohan.kamis@rohanmah.com
Bangladesh
Japan
Korea
Pakistan
Sri Lanka
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