Chartered Accountant of the Malaysian Institute of Accountants - CA(M) Fellow Member of the Association of Chartered Certified Accountants, UK - FCCA Member of the Chartered Tax Institute of Malaysia - CTIM Approved Company Auditor Approved Tax Agent under Section 153 of the Income Tax Act 1967 Chartered Tax Practitioner of the Chartered Tax Institute of Malaysia - CTP Prior to joining Moore in year 2024, Lai was the founder partner of an established audit and tax practice in Johor Bahru. He has over 35 years of extensive experience in the profession, including 10 years in two of the Big Four practices, in audit assurance, taxation, corporate finance and management advisory services, with broad and in-depth exposures to a comprehensive range of industries such as manufacturing, property development, engineering and construction, trading and services, logistics and transportation, healthcare services etc.