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Full page photo - ASPEQTRAIN · FACILITATOR Sum Heng Nin is a Chartered Accountant registered with the Malaysian Institute of Accountants (MIA) and a Fellow member of the CIMA. With

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Page 1: Full page photo - ASPEQTRAIN · FACILITATOR Sum Heng Nin is a Chartered Accountant registered with the Malaysian Institute of Accountants (MIA) and a Fellow member of the CIMA. With
Page 2: Full page photo - ASPEQTRAIN · FACILITATOR Sum Heng Nin is a Chartered Accountant registered with the Malaysian Institute of Accountants (MIA) and a Fellow member of the CIMA. With
Page 3: Full page photo - ASPEQTRAIN · FACILITATOR Sum Heng Nin is a Chartered Accountant registered with the Malaysian Institute of Accountants (MIA) and a Fellow member of the CIMA. With