Mr Heng is an Independent Director and Chairman of the Audit Committee. He is a certified public accountant ("CPA") and is currently a partner in Heng Lee Seng & Co.

He is also a Director of HLS Corporate Services Pte Ltd. He has been a practising CPA for 30 years. He is also a member of CPA Australia, Chartered Institute of Management Accountants, Singapore Institute of Directors and the Institute of Chartered Secretaries and Administrators .