Our People
Our People
Apinun Ittivarapornkul
Tax Manager
Professional Experience
- Assist clients to prepare annual corporate income tax and mid-year corporate income tax calculations and tax returns (PND 50 and PND 51), including tax calculations for BOI and to assist clients to review monthly tax returns for compliance
- Prepares personal income tax computations and tax returns
- Provides advice on corporate income tax, international tax, tax planning and transfer pricing
- Manage and deliver transfer pricing compliance services including preparation and review of transfer pricing documentation (Local File and Master File), review of Thai transfer pricing disclosure forms, performance of local benchmarking analyses
- Provides advice on inheritance tax
- Assists with tax authority audits
- Performs tax reviews and tax due diligence
Industry Expertise
- Manufacturing
- Service business
- Trading
Professional Qualifications
- Master of Arts in Economic Law (Taxation) from Chulalongkorn University
- Bachelor of Business Administration (Accounting) from Srinakharinwirot University
- Active Tax Auditor (TA) licenses in Thailand
Apinun Junhomfung
Assistant Manager
Professional Experience
Over 6 years experience working in the accounting, taxation and specializes in the setup and implementation of Xero accounting software
Industry Expertise
- Hospitality
- Manufacturing
- Media and advertising
- Professional services
- Retail
Professional Qualifications
- Xero Certified Advisor
- CPD license
- Diploma of Business Administration and Management – Universal Institute of Technology, Melbourne Australia
- Bachelor of Accountancy – University of The Thai Chambers of Commerce, Bangkok Thailand
Chris Dolton
Technical Advisor
Professional Experience
Chris has over 40 years experience of Audit, Corporate Finance and Quality and Risk in Thailand, the UK and Hong Kong including:-
- Spent more than 16 years in Thailand, including 12 years at KPMG Thailand where he was the Partner in charge of an audit business unit.
- Former audit Partner for some of Thailand’s largest listed companies
- Former audit Partner for major international companies and overall responsibility for the international practice of KPMG Thailand
- Extensive IFRS experience
- US GAAP and PCAOB audit experience for US listed companies
- Corporate Finance experience, seconded to a bank, and various transactions
- Responsible for Quality and Risk
- Audit and Accounting technical Advisor
Industry Expertise
- Electronics components and products manufacturing
- Telecommunications
- Real Estate Development
- Consumer products
- Engineering and Construction
- Software
- Not for Profit Organisations
Professional Qualifications
- Chartered Accountant – Institute of Chartered Accountants in England and Wales
- Bachelor of Arts – Economics
Chutinun Wannapirun
Partner
Professional Experience
- More than 16 year experience in corporate legal field
- 8 years at Baker Tilly and BDO Richfield
- Serving more than 100 clients with services including:
- Companies Establishment
- Foreign Branch Office and Representative Office Establishment
- Board of Investment (BOI)
- Foreign Business License (FBL)
- Legal Due Diligence
- Dissolution and Liquidation
- Labour Laws Advice
- Commercial Agreements
- Work permit & Visas
- Corporate Secretarial
- Notary services
- Personal Data Protection Laws (PDPA)
Industry Expertise
- More than 16 year experience in corporate legal field
- 8 years at Baker Tilly and BDO Richfield
- Serving more than 100 clients with services including:
- Companies Establishment
- Foreign Branch Office and Representative Office Establishment
- Board of Investment (BOI)
- Foreign Business License (FBL)
- Legal Due Diligence
- Dissolution and Liquidation
- Labour Laws Advice
- Commercial Agreements
- Work permit & Visas
- Corporate Secretarial
- Notary services
- Personal Data Protection Laws (PDPA)
Professional Qualifications
- Lawyer License from the Lawyers Council of Thailand
- Member of Thai Bar Association
- Notarial Services Attorney License from the Lawyers Council of Thailand
- Bachelor degree of Law Degree from Thammasat University
- Business Taxation and International Taxation Training Course from Faculty of Law, Thammasat University
David Bartlett
Chief Financial Officer
Professional Experience
David Bartlett is a senior financial executive with broad international experience in all aspects of accounting, auditing and financial management spanning a career of 25 years including nine years in the audit division of KPMG with extensive experience in Banking and Finance, FMCG, Property, Service and Manufacturing clients in Australia, Papua New Guinea and Czech Republic. David holds at BEc (Accounting) degree and is an Australian Chartered Accountant. Since leaving KPMG 16 years ago, David has had extensive CFO experience with direct experience in Fund Management, FMCG, IT, Professional Sporting and Horticulture Industries.
David worked for an Asian Hedge Fund for two years and managing all aspects of the Group’s corporate entities, establishing key financial reporting and cash management policies and procedures as well as driving significant change and cost savings across the group’s entities in Singapore, Hong Kong and Cayman Islands. Prior to this role, he held the role of CFO of a global IT start-up company. He was responsible for setting up 15 businesses across the globe to facilitate the growth of the group. Restructuring and relocating the finance department, he managed finance, tax and statutory requirements in all the companies’ jurisdictions worldwide and developed key policies and financial reporting procedures.
David also spent two years in Saudi Arabia, in charge of capital projects for major FMCG company, Almarai. He was responsible for approving and managing annual capital budgets of over US$600m, including substantial property and plant development. He also managed the due diligence for the first ever acquisition of a listed Saudi company as well as preparing feasibility studies and having integral input into business plans in relation to the group’s foray into baby foods and poultry businesses. Prior to Saudi Arabia, he spent 8 years heading up the finance department of Port Adelaide Football Club, a successful professional sporting club competing in the Australian Rules Football League. He restructured the finance and administration team, re-engineered the group’s Information systems, disposed of non-performing entities/assets and was integral in developing non-core business to assist in the Group’s profitability.
Industry Expertise
Professional Qualifications
Gareth Ellis
Head of Data Analytics & Research
Professional Experience
- 40 years market research experience
- Europe, Asia Pacific, India, Middle East & Africa
- Data, analytics, value extraction
- Consumer, shopper, customer insights projects & consultancy
- Coaching, learning & development, facilitation
Industry Expertise
- FMCG Retail
- Media
- Durables
- Consumer Electronics
- Sports Equipment
Professional Qualifications
- Bachelor of Arts in Social Studies (Combined Honours in Geography & Statistics)
Greg Fitchman
Technical Advisor
Professional Experience
Greg joined PKF Thailand in February 2024 as a Technical Advisor in our Professional Practice Department and will play a critical role in ensuring adherence to professional standards, regulatory requirements, and best practices in auditing. He oversees the development, implementation, and maintenance of policies, procedures, and training programs to uphold the highest standards of professionalism and quality in our auditing services.
Prior to PKF Thailand, Greg had 33 years’ experience working in diverse environments and held audit roles with Deloitte Singapore, and EY in Iceland, Russia, Indonesia, Vietnam, Poland, Czech Republic and Australia.
During this time, he demonstrated the ability to lead teams and execute projects of varied levels of complexity, ensure quality service and achieve customer satisfaction. Greg’s audit focused roles included providing guidance to client stakeholders on corporate accounting issues, statutory reporting, internal control assessments, valuations and financial analysis, risk management and regulatory matters. |
Industry Expertise
Industries of clients that Greg has served comprise:
• Financial services
• Investment management
• Shipping
• Travel
• Legal services
• Manufacturing and
• Commodities trading.
Professional Qualifications
• Chartered Accountant – Australia and New Zealand
• Chartered Accountant – Singapore (from 2016 to 2023)
James Popp
Manager
Professional Experience
James is a Thai/ Australian national who previously began his career in Australia prior to making the transition to Thailand. He is well versed in accounting and taxation and specializes in the setup and implementation of Xero accounting software. James works closely with client’s both at senior management and staff levels to optimize and improve the delivery of timely accounting information as well as business performance reporting to help clients achieve their goals.
Industry Expertise
- Logistics
- Manufacturing
- Media and advertising
- Professional services
- Retail
Professional Qualifications
- CA Qualified – Chartered Accountants Australia and New Zealand
- Bachelor of Commerce – The University of Western Australia
- Xero Certified Advisor
John Sim
Chairman
Professional Experience
John has over 40 years experience in the accounting profession, most of them with KPMG in the UK, US, Middle East, Singapore, Taiwan and Thailand. He established PKF Thailand in 2012 and for 6 years was the Global CEO of PKF International. He has been based in Thailand since 2001.
- Partner in KPMG US firm 1986 to 2001
- Regional Executive Partner for KPMG Asia Pacific 1992 to 2001
- CEO KPMG Vietnam, Cambodia and Laos 1997 to 2003
- Regional Executive Partner and COO KPMG Thailand 2001 to 2012
- CEO PKF International 2013 to 2019
- Chairman PKF Thailand 2012 –
Industry Expertise
- Hospitality
- International Schools
- Manufacturing
- Electronics
- Consumer Goods
Professional Qualifications
- MA In Economics (University of Cambridge)
- Chartered Accountant (Scotland)
- Certified Public Accountant (Colorado)
KANJANAWAN THONGYIB
Director
Professional Experience
Kanjanawan has over 25 years experienced in Accounting and Taxation with international companies across a range of sectors including trading, services, consumer products, pharmaceutical, manufacturing and Big 4 consulting firm. Specific expertise in tax compliance, financial control, business analysis, budgeting and system implementation
Industry Expertise
- Trading
- Manufacturing
- Services business
Professional Qualifications
Bachelors in accounting – Bangkok University
Master of Business Administration – Bangkok University
Member of The Federation of Accounting Professionals of Thailand
Michael Ayling
Chief Executive Officer
Professional Experience
Michael Ayling has enjoyed a varied career spanning three continents in the disciplines of finance and general management in the hotel, hospitality and property development sectors. Prior to NuoBello, he was the Managing Director of Laguna Resorts & Hotels, Plc., a listed company in Thailand and subsidiary of Banyan Tree Holdings Limited. His responsibilities included overseeing 8 hotels in two different locations (including two Banyan Trees and a Sheraton Grande), two golf courses, property development, construction, marketing and sales operations, a vacation ownership program, estate management and rental pool operations, a central facilities management operation (including laundry, landscaping, transportation), fostering government relations at both the local and central government levels, developing and implementing numerous CSR initiatives as well as managing the corporate governance, legal and reporting requirements of a listed company in Thailand. He was also an Executive Director for Laguna Vietnam Limited, a Fund developing an integrated resort in Central Vietnam, which is currently under construction. Specifically he was responsible for establishing the Property Sales operation and the design, development and construction of the Nick Faldo Championship golf course. He was significantly involved in the successful Initial Public Offering of Banyan Tree Holdings Limited (“BTHL”) on the Singapore Stock Exchange in 2006 and was also a member of the BTHL Executive Committee.
Prior to joining Laguna Resorts & Hotels, Plc., he enjoyed over 10 years in the professional service industry with the accounting firm, KPMG. Having qualified as a Chartered Accountant with KPMG in the Oxford, England office, he transferred to the KPMG Port Moresby office in Papua New Guinea (six years) where he had a wide range of clients covering industries such as oil and gas, banking, airline and agriculture as well as being responsible for managing the Audit and Transaction Services Division. He then transferred to the KPMG Sydney, Australia office (three years) where he managed the Parramatta Audit Division, had numerous audit clients and transaction service assignments such as due diligence reporting and Initial Public Offerings. Michael holds a BA(Hons) Degree in Accounting and Finance, and is a member of the Institute of Chartered Accountants in England and Wales.
Industry Expertise
Professional Qualifications
Nathaphol Srichakkhot
Partner
Professional Experience
- He is an engagement leader in core audit function and IT audit (IT general control and application control testing) for public entities and companies under SEC regulatory, especially in industrial market and digital assets.
- He has taken the responsibility role in communicating key issues from audit and IT general control testing with management and audit committee.
- He was a lecturer/speaker in topics relating to auditing, IS/IT audit and digital assets accounting and auditing at Chulalongkorn Business School, Khon Kaen Business School, Sripatum University, Rangsit University, and private courses for corporates.
- Practical experiences in accounting, advisory and IT audit: TFRS, SEC regulations, and ISACA Framework
Industry Expertise
- Digital assets / cryptocurrency
- Manufacturing
- Food and beverage
- Hotel services
Professional Qualifications
- Certified Public Accountant (CPA) and Auditor approved by the office of SEC Thailand
- Certified Information Systems Auditor (CISA), ISACA USA
- Master’s degree – IT in Business, Chulalongkorn Business School and Keio International Program, Tokyo, Japan
Nirand Lilamethwat
Senior Advisor
Professional Experience
Khun Nirand Lilamethwat has joined PKF Audit as a Senior Advisor. Joining PKF Audit’s highly skilled team, hugely experienced team of Partners and Special Advisor Arjan Supot, Khun Nirand brings considerable experience gained from over 40 years working at KPMG. He has obtained extensive experience in providing audit and advisory services to clients in a wide variety of industries. PKF Audit have dedicated teams focused on the unique requirements of both multinational and Thai clients.
Industry Expertise
Audit services covering the consumer market, retail, energy and utilities industries, financial audit services and due diligence work and business consultant for State Enterprises (Privatization Projects and Efficient State Enterprise Program)
Professional Qualifications
- BS Accounting, Thammasat University
- Member of the Federation of Accounting Professions of Thailand
- Certified Public Accountant – Thailand
Nisanat Chaiyanto
Manager
Professional Experience
Over 10 years in Payroll services including:
- To be contact person for email correspondence
- Manage work flow to ensure all payroll transactions are processed accurately and timely.
- Prepare Payroll Engagement Letters
- Reconcile payroll prior to transmission and validate confirmed reports.
- Handle Payroll administration – register new staffs/resign staffs, filing, submit tax data to Revenue Department, and submit Social Security Fund.
- Update and reconcile monthly bank statements.
Industry Expertise
- Trading
- Manufacturing
- Service businesses
Professional Qualifications
- Master of Arts, Language and Communication – National Institute of Development Administration, Bangkok, Thailand
- Bachelor of Arts, English Major – Rajabhat Institute Chandrakasem, Bangkok, Thailand
Pitinan Lilamethwat
Partner
Professional Experience
Khun Pitinan has over 15 years of business experiences on auditing and accounting including:
- 10 years at KPMG
- Managing Initial Public Offering engagements (IPO)
- Verification and preparation of consolidated financial statements
- Conversion of financial statements from TAS to IFRS basis
- Identification difference GAAP between TAS and IFRS
Industry Expertise
- Food and drink
- Hotels
- Manufacturing
- Service
- Media
- Retail
- Non-profit organization
- Japanese client
Professional Qualifications
- Auditor Approved by the office of SEC
- Certified Public Accountant, Thailand
- ASEAN Chartered Professional Accountant
- Lecturer at Rangsit University (Audit, Auditing by computer)
- Master Degree – Accounting at Chulalongkorn University, Thailand
- Bachelor of Accountancy Program, Kasetsart University
- Member of the Federation of Accounting Professions of Thailand
Santana Saksudhayakom
Advisor
Professional Experience
• Santana Saksudhayakom is a transfer pricing specialist at PKF Thailand. She joins us since December 2023. Santana is a highly recognizable and outstanding experienced and expertise specialist in a transfer pricing in the past from both the Revenue Department and Big4 company. Her transfer pricing experience and expertise is over 45 years.
• Before joining PKF Thailand, she was the head of transfer pricing audit and advanced pricing arrangement (“APA”) working team and the head of the Large Taxpayer Supervision Team (“LTO”) at the Revenue Department. She deliciated her working life for the tax authority over 35 years and, thereafter, worked as the transfer pricing specialist at one of the Big4firms for over 6 years.
• Her outstanding expertise in this area includes advising and supervising on inter-company transactions of the latest-scale multi-national companies (“MNE”) on pricing policy and benchmarking study as well as reviewing on and participating in Advanced Pricing Agreement (“APA”), including involving in the process of the relevant Mutual Agreement Procedure (“MAP”) and advising other transfer pricing matters.
• In addition to the above, she was the committee in drafting and finalizing the transfer pricing rules and regulations, including Departmental Instrument No. Paw 113 and APA guidelines and internal guidances during her time at the Revenue Department.
• She has handled and assisted a taxpayer and a company on transfer pricing disputes and audit. She has negotiated with the tax comptrollers for a taxpayer and a company as well as provided a transfer pricing advisory services, including commenting on the local file preparation, and the benchmarking study for both Thai and non-Thai multinational companies in various field of businesses and industries on the related party transactions for both domestically and internationally in various field of business and industries.
• She holds a Certified Public Accountant (CPA) and is the Tax Accounting Committee (2023-2026) of the Federation of Accounting Profession.
Industry Expertise
• Manufacturing
• Service Businesses
• Trading Business
Professional Qualifications
• Bachelor of Business Administration (Accounting) from College of Technology and Vocational Education
• Bachelor degree of Law from Sukhothai Thammathirat Open University
• Master of Business Law from Ramkhamhaeng University
• CPA
Sirimon Chedchutrakunsak
Tax Manager
Professional Experience
- Assist clients to prepare annual corporate income tax and mid-year corporate income tax calculations and tax returns (PND 50 and PND 51), including tax calculations for BOI
- Assist clients to review monthly tax returns (VAT and WHT) for compliance
- Assist clients to prepare working file and coordinate with tax authority for tax audit purpose
- Provides advice on corporate income tax, VAT and WHT
- Performs tax health check, tax review and tax due diligence
Industry Expertise
- Service business
- Trading business
- Manufacturing
Professional Qualifications
- Bachelor of Business Administration (Accounting) from Nation University
- Hold Accounting licenses under Federation of Accounting Professions in Thailand
Sorrawis Wimonkulwanich
Assistant Legal Manager
Professional Experience
Sorrawis Wimonkulwanich is a highly accomplished legal professional with extensive expertise in corporate legal services, labour law, litigation, and debt recovery strategies.
With a Master of Laws from the National Institute of Development Administration (NIDA) and a Bachelor of Laws from Assumption University (Magna Cum Laude), Sorrawis is deeply committed to excellence in legal practice. He is a certified Barrister at Law and holds both ordinary and extraordinary members of Thai Bar Association additional qualifications as a Licensed Lawyer with Notarial Services Attorney and a Legal Consultant for the Central Juvenile and Family Court.
His robust academic background complements his practical legal experience in corporate governance, labor law, litigation, and debt management. He is recognized for his analytical skills, ethical representation in legal matters, and a steadfast focus on achieving business goals.
Industry Expertise
- Corporate legal services: company establishment, BOI application, foreign business license, and regulatory compliance.
- Labour law: employment contracts, work regulations, and employee relations.
- Litigation: representing clients in court, mediation, and dispute resolution.
- Contract management: drafting, reviewing, and negotiating commercial agreements.
- Debt Recovery: managing legal debt recovery, negotiating settlements, minimizing bad debts, and ensuring compliance with relevant laws.
Professional Qualifications
- Master of Laws from National Institute of Development Administration (NIDA)
- Bachelor of Laws from Assumption University (ABAC) with Honour
- Qualified Licensed Lawyer from the Lawyers Council of Thailand
- Barrister at Law from The Institute of Legal Education of the Thai Bar
- Ordinary and Extraordinary Member of the Thai Bar Association
- Notarial Services Attorney Licenses from the Lawyers Council of Thailand
- Qualified Legal Consultant for the Juvenile and Family Court from the Central Juvenile and Family Court
Supot Singhasaneh
Senior Advisor
Professional Experience
Arjan Supot has over 44 years of business experiences on auditing and accounting major Thai group companies including:
- Accounting Consultant – Millcon Steel PLC
- Accounting Consultant – TPI Poline PLC
- Chairman of Auditing Profession Committee- Federation of Accounting Professionals
- Vice President – Federation of Accounting Professionals
- Audit Committee – Thammasat University
- Board Member – Maruey Property Ltd.
- Audit Committee – Humanica PLC
- Chairman of Consulting Committee – G Capital PLC
- Accounting Expert Committee – Thammasat University
- Lecturer – Thammasat University and Federation of Accounting Professions
- Lecturer – Advanced Audit Committee Program IOD
- Expert Committee – Rajthanee University
Tanyarat Kongniwatsiri
Partner
Professional Experience
- Has over 15 years experience providing audit and assurance advisory services to clients from different industries
- Previous to PKF:
- Costing Manager, GSE Lining Technology Co., Ltd.
- Assistant Audit Manager, KPMG Phoomchai Audit Ltd.
Industry Expertise
- Audit & Assurance
- IFRS
- US GAAP
- TFRS
Professional Qualifications
- Certified Public Accountant (CPA) and approved auditor with the SEC
- ASEAN Chartered Professional Accountant (ASEAN CPA)
- Member of the Institute of Certified Accountants and Auditors of Thailand
- Member of the Institute of Internal Auditors of Thailand
Theeradaje Tansuwanrat
Partner
Professional Experience
- KPMG Tax and Legal
- Deloitte Touche Tohmatsu Jaiyos
- KPMG Peat Marwick Suthee
- SGVN Legal and Tax Consultants
Industry Expertise
- Finance and Banking
- Trading
- Manufacturing
- Service business
Professional Qualifications
- MBA Yonok College
- LLM Chulalongkorn University
- LLB Chulalongkorn University
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