Mr Bala has more than 25 years of comprehensive multi-industry experience in external and internal audit. He is Founder and Managing Director of JBS Practice Public Accounting Corporation, which he started in 2012 under the name of Shanker lyer & Company. Mr Bala has professional duties which cover a wide range of services includin the provision of auditing, accounting, financial advisory and management consultancy services to a wide diversity of international clients.
Mr Bala is actively involved in Singapore International Chamber of Commerce. He has been the Finance Member of the Hindu Endowment Board since 2020.

Esther joined the firm in 2020. She has over 20 years of working experience in professional services focusing on assurance, accounting and corporate tax advisory for small and medium enterprises. Her exposure covers a wide range of industries which include construction, childhood education, shipping and investment. Esther monitors the operation of accounting and auditing engagements within the firm as well as the allocation of resources.

Ms. Shirley has extensive experience providing audit and assurance services across industries, monitors the firm's engagement quality reviews, and oversees staff development.

Lilis is the Deputy Director of Audit & Assurance, specialising in complex group audits and multi-layer consolidation under IFRS. She has extensive experience leading audits of trading commodities conglomerates, manufacturing entities, investment dealing businesses, private investment companies, and investment holding companies with cross-holding shareholder structures and multi-jurisdictional operations.
She is experienced in managing layered ownership structures, restructuring exercises, and cross-border reporting complexities, while providing clear, practical guidance to Boards and senior management. She is committed to delivering high-quality audit services with integrity, responsiveness, and the personalised attention that defines a boutique firm environment.

Arvin is a Certified Public Accountant (CPA) in the Philippines and has more than 15 years of experience in assurance, finance and academe. His audit and assurance experience includes a portfolio of public listed companies, multinational corporations and small and medium enterprises in various industries such as real estate, property development, construction, manufacturing, shipping, trading and investment holding. He was also involved in IPO and due diligence engagements in Singapore.