Mr Low Gin Cheng Gerald has been in the auditing profession for over 25 years, and a partner at KPMG for over twelve years. Prior to joining KPMG, he spent five years after graduation with the then Big Six accounting firm Price Waterhouse in Singapore, two years with the then Big Five accounting firm PricewaterhouseCoopers in London and another five years with Big Four accounting firm PwC in Singapore. Mr Low specialises in the provision of audit and other assurances services and counts some of the largest multinational conglomerates as well as government and government-related bodies among his clients. His clients hail from a wide range of industries that include property, fund management, construction, energy, aviation, healthcare and pharmaceuticals, automobiles and infrastructure. His role as lead partner on these clients takes him to countries as far flung as Kyrgyzstan and Tajikistan. Other areas of expertise Gerald has accumulated over the years include listing applications (both local and dual), reverse takeovers, capital reduction exercises, due diligence reviews (both financial and operational), IT auditing, CAATs programming, and shareholder value services.