Mr Yap’s practical experience — from audit executive to running his own licensed practice — lets him analyse financial statements from every perspective and explain exactly how technical accounting and auditing standards apply in the real world. He makes learning easier with practical examples of theories in action, and always emphasises the ‘why’ rather than the ‘what’ — the habit that saves students from tricky exam questions.

Patient and passionate, he understands students who struggle, and takes extra time to slow down and guide anyone who needs it.