Our Core Values
​Growth - Enabling growth and resilience for long-term success.
​Respect - Respecting each other and actively listen.
​Ownership - Upholding the highest standards of integrity and trust.
Working Together - Thriving stronger together with clients and colleagues.
"Together, we empower businesses to grow with confidence, thrive in a changing world, and shape a stronger future."
Meet Our Senior Leaders
Audit professionals that build trust and clarity.
Loi Kim Fah
Managing Partner
CA(M), CPA(M), ACTIM(M), B.ACC (HONS) UM, Approved Company Auditor & Tax Agent
Founder and the Audit Managing Partner of Loi & Co PLT. In addition, he holds the role of Tax Director for Loi Tax Consultancy Services Sdn Bhd.
He qualified as an Approved Company Auditor in 1996 and is currently a member of the Malaysian Institute of Accountants (MIA), the Chartered Tax Institute of Malaysia (CTIM) and the Malaysian Institute of Certified Public Accountants (MICPA).
Ting Bee Chun
Senior Partner
CA(M), CPA(M), B.ACC(HONS) UM, Approved Company Auditor & Tax Agent
Ting Bee Chun joined Loi & Co PLT in June 2000. Currently, she is an Audit Senior Partner and Tax Director of Loi Tax Consultancy Services Sdn Bhd in 2001.
She holds a Bachelor's Degree in Accounting (Hons) from the University of Malaya. She is currently a member of the Malaysian Institute of Accountants (MIA) and the Malaysian Institute of Certified Public Accountants (MICPA).
Loi Chung Ling
Audit Principal
CA(M), ACA(UK), BFP(UK), BA(HONS)​
Loi Chung Ling joined Loi & Co PLT in 2025 after spending a decade in the United Kingdom. Before joining the firm, he served at the Financial Reporting Council (FRC) and PricewaterhouseCoopers LLP (PwC), gaining valuable experience in audit from both the practitioner’s and regulator’s perspectives.
He is a member of the Malaysian Institute of Accountants (MIA) and the Institute of Chartered Accountants in England and Wales (ICAEW). He holds an Honours Degree in Accounting and Business from the University of Reading.
Sarah Elizabeth Loi
Audit Principal
ACA(UK), CFAB(UK)
Sarah Elizabeth Loi joined Loi & Co PLT in 2025 after more than a decade of audit experience across firms of all sizes in the United Kingdom, including PricewaterhouseCoopers LLP (PwC). Her diverse background has equipped her with a deep understanding of audit quality, client relationships, and professional development.
She is an Associate Member of the Institute of Chartered Accountants in England and Wales (ICAEW) and holds the Qualified Person Responsible for Training (QPRT) position.
Chan Ai Ling
Senior Audit Manager
CA(M), Chartered Certified Accountant
Chan Ai Ling joined Loi & Co PLT in 2002 and has been an integral part of the firm’s growth and success. She is a member of the Malaysian Institute of Accountants (MIA) and the Association of Chartered Certified Accountants (ACCA).
She holds an Advanced Diploma in Business Studies (Accounting) from Kolej Tunku Abdul Rahman. With her extensive experience and long-standing commitment to the profession, she continues to contribute to the firm’s culture of quality and integrity.
Lim Kai Voon
Senior Audit Manager
CA(M), B.ACC (HONS)
Lim Kai Voon has been with Loi & Co PLT since 2007, contributing significantly to the firm’s audit and assurance practice. With years of hands-on experience serving clients across diverse industries, he is known for his commitment to audit quality, professionalism, and client service excellence.
He is a member of the Malaysian Institute of Accountants (MIA) and holds a Bachelor’s Degree in Accounting (Hons) from Multimedia University.