Yen San is a partner in KPMG Singapore and has over 22 years of audit and advisory experience.  Yen San oversees the technical department, which leads audit quality initiatives by KPMG in Singapore in helping the firm and the clients in the consistent and high quality application and interpretation of accounting, auditing and regulatory standards. Yen San has deep understanding of SFRS and IFRS, providing accounting and structuring advice on complex accounting issues for clients in various industries including statutory boards, co-operatives, charities, property development, commodity trading, manufacturing, banking and trading companies.  Yen San is a member of KPMG’s global leases and income taxes accounting topic teams, which are composed of senior partners from a number of countries around the world to formulate KPMG’s global guidance on leases and income taxes accounting under IFRS.   She is a member of the Institute of Singapore Chartered Accountant’s (ISCA) Financial Reporting Committee (FRC) Core Sub-Committee and is heavily involved in the development of new accounting standards and evolving accounting practices through working with the KPMG’s International Standards Group and the national accountancy body.Previously, Yen San participated in several high profile real estate transactions, providing accounting and structuring advisory services to these clients, and she is an audit partner of engagements in the real estate industry. She has extensive knowledge in accounting issues and challenges faced by real estate companies, such as, revenue recognition for sale of development properties, classification of serviced residences as investment property or property, plant and equipment, consolidation of investments in REITs and property funds.  She has also led a number of engagements and projects to advise partners and clients on adopting these new accounting standards and developed and conducted various trainings on these topics.