Founded in 1983, Chew Whye Lee PAC (formerly Chew Whye Lee & Co) is a Chartered Accountant firm offering audit, tax, accounting, and corporate secretarial services to a wide range of businesses in Singapore.

Spread across a diverse range of industries, our client portfolio includes multinational corporations (MNCs) and their subsidiaries, public and private companies, small and medium-sized enterprises (SMEs), societies, clubs, charities, associations, mutual benefit organisations, start-ups and more.

We pride ourselves on being client-centric and approachable. Throughout the years, we have built deep and lasting relationships with our clients, based on trust and integrity. We focus on getting to know your business inside out so that we can address your needs, challenges and concerns effectively and add value to your business.

Quality is the key pillar of our professional services. It is our commitment to quality that drives us to continually develop and train our people, invest in technology, and keep abreast of industry developments, regulations and trends so that we can deliver efficient, reliable and practical solutions to our clients.

Our Mission

Our mission is to deliver high-quality professional services that enable our clients to meet their business goals more effectively.

Our Vision

Our vision is to be the trusted partner of choice for businesses, recognised for our expertise, experience and service.


Core Values

By instilling and fostering our core values of integrity, open communication and continuous improvement, we work earnestly to earn the regard of our clients and business partners. These core values guide our everyday business practices, strategies and decisions.



Integrity is the compass that guides us in our business conduct, actions, decisions and communication. That is why we adopt high standards of professional behaviour and ethics in our work, based on accountability, mutual respect and fairness.


Open Communication

Transparency breeds trust in any relationship. We believe in fostering close relationships with our clients, employees and business partners through honest and open communication. We listen with sincerity, encourage feedback and promote the exchange of ideas without judgment.


Continuous Improvement

Due to our unwavering commitment to quality, we believe that there is always room to do things better, smarter and faster. That is why we foster a culture grounded on continuous improvement. We invest heavily in talent development so that our employees have the right skills and knowledge to deliver the best solutions to our clients.


CHEW Whye Lee

Managing Partner

Whye Lee has more than 35 years of experience providing audit, assurance, taxation and business support services to businesses in Singapore. He also has extensive experience in managing company liquidations and dissolutions. He is known for his sound advice, integrity and fair judgment in delivering practical assurance and tax solutions to his clients.

Given his wealth of experience, Whye Lee has played an instrumental role in the growth of his clients, many of which have matured from small start-ups to the large corporations that they are today.

Whye Lee spent several years working in local audit firms prior to setting up his own audit practice Chew Whye Lee & Co in 1983. In 2012, he became Managing Partner of Teo Liang Chye & Co. In 2015, both Chew Whye Lee & Co and Teo Liang Chye & Co converted to Public Accounting Corporations and are now known as Chew Whye Lee PAC and Teo Liang Chye PAC respectively.


  • Bachelor of Commerce (Accountancy), Nanyang University (1978)
  • Master of Arts (Finance and Accounting), Leeds Metropolitan University (1996)


  • Fellow Member of the Institute of Singapore Chartered Accountants (ISCA)
  • Fellow Member of Certified Practising Accountant Australia (CPA Australia)
  • Fellow Member of ACCA
  • Member of Insolvency Practitioners Association of Singapore Limited (IPAS)
  • Accredited Tax Advisor (Income Tax & GST) of the Singapore Institute of Accredited Tax Professionals (SIATP)

CHEW Chang Ching

Audit Partner

Chang Ching is an Audit Partner of Teo Liang Chye PAC and has more than 10 years of experience providing audit and advisory services to businesses in Singapore.

He joined Teo Liang Chye PAC (formerly known as Teo Liang Chye & Co) in 2013 and is currently responsible for the overall operations of the firm. Besides leading client engagements, Chang Ching spearheads the business development activities of the firm, leads key client relationships, nurtures employee development and drives the continued adoption of the latest technologies to improve the efficient delivery of quality services.

Prior to joining Teo Liang Chye PAC, Chang Ching worked in the audit profession with two Big Four audit firms where he managed audit engagements for listed and non-listed entities from a wide range of industries. He had also previously worked in a boutique corporate finance firm where he engaged in debt restructuring, financial due diligence and strategic reviews.


  • Bachelor of Accountancy (Honours), Nanyang Technological University (2005)


  • Practising Member of the Institute of Singapore Chartered Accountants (ISCA)
  • Chartered Financial Analyst (CFA)
  • Accredited Tax Advisor (Income Tax) and Accredited Tax Practitioner (GST) of the Singapore Institute of Accredited Tax Professionals (SIATP)