Liquidators


Khor Yong Yong


Khor Yong Yong has been admitted as a Partner of Ang Hooi Teik & Co. (a Penang-based accounting firm) in 2007. He grows the Firm and got it affiliated with RW William Network (a National affiliation) in 2011, subsequently the Firm is named RW William Yong.

Yong Yong continuously strives to be innovative and creative in his practice by improving his skills and expand his knowledge so that all his clients can be assured of getting the best solutions and professional advice from him. Yong Yong makes sure himself maintain the highest level of professional competency and technical standards in accounting, auditing, taxation, receivership and liquidation (insolvency practice). Yong Yong has been involved in diverse range of industries – from plantation to timber, property development, automobile manufacturing, pharmaceutical, medical R&D and manufacturing, trading, freight and forwarding, publication, tour & travelling services, etc.

With Yong Yong’s effort, he has admitted as Managing Partner of Moores Rowland on 1 January 2017. Currently, there are more than 60 full time employees under his leadership and guidance serving and maintaining close professional relationship with more than 800 local and MNC clients, such as Kwong Wah Yit Poh Press Berhad, Wah Seong (M) Trading Company Sdn Bhd, Southern Perak Plantation Sdn Bhd, Metro Kurnia Sdn Bhd, Autobinee Sdn Bhd, Straits Orthopaedics (Mfg) Sdn Bhd, Century Chemical Works Sdn Bhd, Chinese Swimming Club Penang, Island Gold Properties Bhd, Destination Asia Destination Management Sdn Bhd, Tan Eng Hong Paper & Stationery Sdn Bhd, Pacific World Destination East Sdn Bhd, Hotel Continental Sdn Bhd, Obara (Malaysia) Sdn Bhd, Panasonic Environment System & Engineering Co. Ltd, Nippon Express, Forever Travel Service Sdn Bhd.

Yong Yong is also the Managing Director of Moores Rowland Consulting (PG) Sdn Bhd providing wide range of professional and consultancy services to his clients, such as insolvency, taxation, transfer pricing, investigative audit, corporate planning, share valuation, takeover & merger, internal control reviews.



Qualifications and Professional Associations

  • Bachelor of Business Studies (Accountancy) – Massey University, New Zealand
  • Member of the Chartered Accountants Australia and New Zealand (CAANZ)
  • Member of the Malaysian Institute of Accountants (MIA)
  • Member of the Chartered Tax Institute of Malaysia (CTIM)
  • Insolvency Practitioners Association of Malaysia (IPAM)
  • Approved Company Auditor
  • Approved Liquidator
  • Approved Tax Agent



Our liquidation experience:

  • Nemsu Wood Working Sdn Bhd
  • Golden Sunshine Sdn Bhd
  • Pajak Gadai Kurnia Daya Sdn Bhd
  • Enzer Electronics Sdn Bhd
  • Telekom Consultancy Sdn Bhd
  • Pembina Tjandra Sdn Bhd
  • Cosmedic Skin & Laser Aesthetic Centre Sdn Bhd
  • Pajak Gadai Lian Chew Sdn Bhd
  • Chin Hin Brothers Rice Mill Sdn Bhd
  • Chung Beng Eng Realty Sdn Bhd
  • Lean Hoe Seng Company Sdn Berhad
  • Kim Guan Thye Developments Sdn Bhd
  • Sin Bee Seng & Co. (Kuala Trong) Sdn Bhd
  • Agilent Technologies (Malaysia) Sdn Bhd
  • Pannasoft Technologies Sdn Bhd
  • Pony Tale BW Sdn Bhd
  • Phisontech Electronics (Malaysia) Sdn Bhd
  • Wide Delta Sdn Bhd
  • Panarena Marketing Sdn Bhd
  • Takdir Tulin Sdn Bhd
  • Heng Giap General Merchants Sdn Bhd
  • Ceratax Malaysia Sdn Bhd
  • Challenge Cosmetics (M) Sdn Bhd
  • Escoy Holdings Berhad
  • Kong Dat Kong Seng Sdn Bhd




Ricky Thong Yew Fook


CA (M), FCA (ICAEW), Asean CPA


Ricky Thong Yew Fook CA (M), FCA (ICAEW), Asean CPA

Ricky Thong Yew Fook is a Member of the Malaysian Institute of Accountants, Malaysia and a Fellow Member of the Institute of Chartered Accountants in England and Wales, United Kingdom.

Currently, he is an authorized and licensed auditor for entities incorporated under

i. the Companies Act 1965 (now 2016) since 198, and
ii. the Co-operative Societies Act 1993 since 1995.

He is also an authorized tax agent since 1983 and appeared before the Special Commissioner of Income Tax, which resulted in a landmark decision in favor of his client under an appeal (No PKCP (R) 124/2012), on the principles laid out under Section 113 of the Income Tax Act 1967. He was also called in as an expert witness in another income tax case under Section 107 of the said Act.

A trustee who had a personal interest in a family dispute over the family’s assets valued over RM15 million (inclusive of overseas assets), in a trust left behind by the beneficiaries’ deceased parents, engaged him as an expert witness in a High Court hearing in Kuala Lumpur involving the subject matter. Eventually, the sitting Judge was able to arrive at a fair decision after hearing his opinion on the matter.

As a qualified and authorized Company Secretary under the Companies Act 1965 (now 2016) since 1983, he had acted as the Principal Company Secretaries in Public listed companies’ reconstruction exercises, namely Widetech (Malaysia) Berhad (113939-U)/Chip Lam Seng Berhad reverse takeover exercise and Kiara Emas Industry Berhad.

After completing his Sixth form studies at Kind George V secondary school in Seremban, he enrolled and studied in the University of Malaya in 1971 before leaving for England, where he completed his Institute of Chartered Accountants in England and Wales professional studies in 1978.

He obtained his Practising Certificate from the institute of Chartered Accountants in England and Wales in 1981 before returning from England to join Price Waterhouse & Co, Kuala Lumpur.

He last served his article-clerkship with Messer. Stoy Hayward & Co. (now BDO) at Baker Street, London.

Soon after in 1983, he set up Messer. Thong & Associated and has been a professional practitioner as a Licensed Auditor, a Court appointed Provisional and Liquidator, Receiver and Manager, Tax Agent, Company Secretary and Co-operative Auditor, since then. He has appeared in courts, as an expert witness in case matters relating to Executor’s Accounts Act 663, Income Tax Act, etc.