MASB Profile


Chairman, Malaysian Accounting Standards Board

Encik Raslan, a graduate of University of Melbourne with a Bachelor of Commerce, is a Fellow Member of the Institute of Chartered Accountants in Australia, former Vice President and Council Member of the Malaysian Institute of Certified Public Accountants (MICPA), former Council Member of the Malaysian Institute of Accountants (MIA) and has chaired its disciplinary and investigation committees, and Associate Member, Malaysian Institute of Cooperative & Management Accountants (ICMA). Encik Raslan was also an EXCO member and Treasurer of TI-Malaysia. He is a partner of KPMG since 1994 carrying out audit and advisory work. Encik Raslan was also the Managing Partner in KPMG from 2010 to 2013.



Accountant General Of Malaysia

Datuk Saat bin Esa has been appointed as Accountant General of Malaysia on 16 October 2017. He holds directorship in Custodian of National Water Assets.

He began his career as an accountant in the government sector since 1983. His extensive experience included serving various Ministries and Agencies of government including Ministry of Home Affair, Ministry of Education, Bintulu Port Authority, Fisheries Development Authority of Malaysia (LKIM) and Selangor State’s Treasury. 

Datuk Saat bin Esa holds a Bachelor with Honour Degree in Accounting. He has a Master of Business Administration  from Universiti Putra Malaysia and Aix-Marseille University, France. He also a member of Chartered Accountant (CA) of the Malaysian Institute of Accountans (MIA).



Group Head, Maybank Islamic Berhad

Dato’ Rafique is responsible for the Group’s financial, capital and funding management. He oversees Group Financial Control, Group Corporate Treasury, Group Tax, Group Performance Reporting & Investor Relations and Group Finance Operations (Corporate Remedial Management and Enterprise Information Management).

Dato’ Rafique has more than 20 years of experience in the corporate sector, including five years as Chief Financial Officer of Tenaga Nasional Berhad (TNB) and Malakoff Berhad. Prior to joining TNB in 2009, he served at Radicare (M) Sdn Bhd, the facilities management concessionaire for hospitals in Klang Valley, Selangor, Kelantan, Terengganu and Pahang as its Chief Operating Officer initially and subsequently as its Chief Executive Officer. He also held corporate finance and advisory roles with Amanah Capital Group and Bumiputra Merchant Bankers Berhad in the early part of his career.

Dato’ Rafique is a Fellow of the Association of Chartered Certified Accountants (ACCA), United Kingdom and a member of the Malaysian Institute of Accountants (MIA).

Currently, Dato’ Rafique serves as the President Commissioner of PT Bank Maybank Syariah Indonesia, Member of Malaysian Accounting Standards Board (MASB), Member of Malaysia Advisory Committee of Association of Chartered Certified Accountants (ACCA) Malaysia and Member of the CNBC Global CFO Council.



Group Chief Financial Officer, Sime Darby Berhad

Datuk Tong, 61, is the Group Chief Financial Officer of Sime Darby Berhad. Sime Darby is a Malaysia-based diversified multinational involved in key growth sectors, namely, plantation, property, motors, industrial equipment, energy & utilities and healthcare. She was the Chief Financial Officer of the Plantation Division of Sime Darby Berhad prior to her present appointment in June 2008 and prior to November 2007, she was the Chief Finance Officer of Kumpulan Guthrie Berhad (KGB). 

Datuk Tong is a member of the Malaysian Institute of Accountants, a member of the Institute of Chartered Secretaries and Administrators United Kingdom and a Fellow of the Association of Chartered Certified Accountants, United Kingdom.



Partner, KPMG Malaysia

Encik Chan Kam Chiew is a Partner at KPMG Malaysia and a member of the MIA and the MICPA.

He joined KPMG in 1984 and was on secondment to KPMG San Francisco from 1991 to 1993. He is the audit engagement partner for a wide range of public listed companies and multinationals in various including property development, construction and real estate, oil and gas, electronics, industrial, consumer and automotive industries. He is well-versed with multinational audits including those whose parent entities are based in Europe and the United States of America. He has managed special assignments including IFRS, flotation exercises, financial due diligence reviews, provision of financial advisory services and reviews of policies and procedures. 



Retired Senior Partner of an international accounting firm

Encik Thaya was appointed to the Board on May 2012. He had his accountancy training in London and qualified as a Chartered Accountant in 1982 and is currently a Fellow of the Institute of Chartered accountants in England & Wales. He is also a member of the Malaysian Institute of Certified Public Accountants and the Malaysian Institute of Accountants.

He has over 30 years of experience in providing audit and business advisory services to clients in a wide range of industries. His portfolio of clients includes major public listed companies involved in power, telecommunications, automotive, property development and manufacturing sectors. Thaya has also led cross border assignments. Other than statutory audits, he has led numerous assignments on financial due diligences, mergers & acquisitions, initial public offerings, finance function effectiveness and other advisory work.

Encik Thaya joined Price Waterhouse (now PwC) in Kuala Lumpur in 1983. He was a Partner in the Assurance Services of PwC Malaysia from 1994 and retired as a Senior Partner in 2015.



Partner, Head of Financial Services Assurance & Country Leader for Financial Accounting Advisory Services (FAAS), Ernst & Young Malaysia

Encik Chan Hooi Lam has over 22 years of experience in providing assurance and advisory services, particularly in the financial services industry. He is the Head of Financial Services Assurance and the Country Leader for Financial Accounting Advisory Services (FAAS) of Ernst & Young, Malaysia. His experience includes audits and specialised advisory work for large banking groups, investment banks, mortgage corporations, brokers, asset management companies, the integrated exchange and the deposits insurance corporation. Hooi Lam has advised clients on appropriate accounting treatment of various exercises including those involving issuances of financial instruments, structured financing, securitisation, economic hedging and hedge accounting, individual and collective impairment assessments, mergers and acquisitions, share-based payments, regulatory capital instruments, synthetic instruments and embedded derivatives, under conventional and Islamic principles, in Malaysia and overseas. He has also advised and assisted various clients on Malaysian Financial Reporting Standards (MFRS) and International Financial Reporting Standards (IFRS) conversion and implementation, including MFRS 7 Financial Instruments: Disclosures and MFRS 139 Financial Instruments: Recognition and Measurement (the Malaysian equivalents of IAS 39 and IFRS 7), and the IAS 39 replacement standard i.e. IFRS 9 Financial Instruments.

A frequent speaker for seminars, conferences and training programmes, Hooi Lam has been the project manager for Malaysian Accounting Standards Board (MASB) Working Groups on financial instruments, an adjudicator for National Annual Corporate Report Awards (NACRA) and an examiner for professional qualification examination.



Dean and Professor of Accounting, International Islamic University Malaysia

Dr. Maliah Sulaiman, a Fellow of the Association of Chartered Certified Accountants (UK), holds a PhD from the University of Otago, New Zealand.  She is currently the Dean and Professor of Accounting at the Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia (IIUM).  She started her career as an audit semi senior at a public accountants firm in Malaysia and later joined academia.  She was a Chief Assessor for the Ministry of Higher Education’s Quality Assurance exercise and sits on the Panel of Assessors for the National Accreditation Board of the Bachelor of Accounting programs in Malaysia. 

She is an expert panel member of the International Standards Organization’s Working Group 8 (ISO 207, WG 8) committee on Material Flow Cost Accounting (MFCA) and also sits on the Standard Industrial Research Institute of Malaysia’s (SIRIM) committee on MFCA.  She was recently appointed as a Council member of the Malaysian Institute of Accountants and sits on the Education and Islamic Finance committees. She teaches Accounting for Islamic Banks and Management Accounting at both the undergraduate and postgraduate programs at IIUM. Her current research interests are in Environmental Accounting and Islamic Accounting.

Dr Maliah is also a recipient various awards, both at the international and national levels.  She was awarded the Japan Society for the Promotion of Sciences Fellowship (JSPS-VCC) in 2003 and the Association of Commonwealth Universities Fellowship (ACU) in 2006. The International Federation of Accountants (IFAC), New York, awarded her with the Article of Merit Award in 2007 for her work on Environmental Management Accounting.  The Malaysian Institute of Accountants, in 2013 awarded her a Bronze medal for her work on Corporate Governance of Islamic Financial Institutions in Malaysia and most recently, in 2015, her article on Material Flow Cost Accounting: ’Greening’ Corporate Governance and the Boards won her a Silver medal.



Securities Commission Malaysia

Encik Eugene Wong is the Executive Director of the Corporate Finance & Investments (“CFI”) Business Group, Securities Commission Malaysia. CFI oversees approvals for corporate proposals (including initial public offerings), issuances of corporate bonds and sukuk, the regulation of take-overs and mergers, collective investments schemes and investment products.

Currently serves as a Member of the Malaysian Accounting Standards Board. Encik Eugene was previously a Council Member of the Malaysian Institute of Accountants and immediate past Chairman of its Ethics Standard Board.

Encik Wong has worked for a merchant bank, a stockbroking firm and in the audit and corporate finance division of an international accounting firm.

Encik Wong is a member of the Malaysian Institute of Accountants, Fellow of the Chartered Accountants Australia and New Zealand and Fellow of CPA Australia.

Encik Wong has an Advance Diploma in Corporate Finance from the Institute of Chartered Accountants in England and Wales (ICAEW) and holds a B. Comm. from the University of Melbourne.



Bank Negara Malaysia

Puan Jessica Chew is currently an Assistant Governor at Bank Negara Malaysia. Puan Chew has over 20 years of experience in financial sector supervision and regulation with the Bank. She is currently responsible for financial regulation covering the banking and insurance sectors, and money services business. Her responsibilities include the development of prudential financial policies for the financial sector, financial surveillance, consumer and market conduct regulation and oversight over the regulation and supervision of money services business activities.

Puan Chew holds a Bachelor of Commerce Degree with a major in accounting and finance from the University of Melbourne, Australia. She also currently serves as an adviser member of the Malaysian Accounting Standards Board (MASB) and is a board member of Agensi Kaunseling dan Pengurusan Kredit (AKPK) / Credit Counselling and Debt Management Agency (CCDMA) and Finance Accreditation Agency (FAA).


Suruhanjaya Syarikat Malaysia

Encik Yap Weng Seong is a Fellow Member of the Association of Chartered Certified Accountants, United Kingdom and a member of Malaysian Institute of Accountants. He also holds the “Certification in Training” certificate awarded by Pembangunan Sumber Manusia Berhad and Certificate IV in Training and Assessment awarded by Management Consultancy International Pty Ltd, Australia.

Encik Yap started his career with an international firm specialising in audit, accounting and business advisory services. Thereafter he joined the Royal Malaysian Customs in the Licensing and Enforcement Sections before returning to the private sector as a Financial Controller where he gained valuable knowledge and skills in the areas of administration, finance and accounting. He subsequently joined the Inland Revenue Board of Malaysia (LHDNM) to further his career.

During his career with the Inland Revenue Board of Malaysia, he had wide exposure and knowledge in personal and corporate tax, tax audit, withholding tax and compliance tax at the Corporate Tax and Withholding Tax Sections. He was also appointed by LHDNM to conduct civil proceedings in Malaysian courts pursuant to the Income Tax Act 1967.

Encik Yap has more than 28 years of working experience in a wide range of industries and is presently the Head of Statistics and Accounting Development Unit in the Corporate Development and Policy Division of Suruhanjaya Syarikat Malaysia.