Board of Advisors

Albert Tan Tiong Heng

Albert Tan Tiong Heng

CMEA®

Managing Director, Max Lewis Consultants Pte Ltd

Mr. Albert Tan Tiong Heng is the Managing Director of Max Lewis Consultants Pte Ltd, a specialist Singapore-based firm focused on the fair valuation of businesses, assets, equity, debt instruments, complex financial instruments, employee share options, as well as the valuation of intangible assets and intellectual property.

The firm also provides services in transfer pricing advisory, enterprise risk, fraud risk management, and tax advisory, including local and international tax planning and GST advisory.

Albert is a highly credentialed professional and a recognized leader in the field of valuation. He is a:

  • Fellow of the Institute of Singapore Chartered Accountants (ISCA), Association of Chartered Certified Accountants (ACCA), Chartered Institute of Management Accountants (CIMA), and CPA Australia
  • Associate Member of the Institute of Chartered Accountants in England and Wales (ICAEW) and Chartered Accountants Australia and New Zealand (CAANZ)
  • Certified Machinery and Equipment Appraiser (CMEA) – NEBB Institute (USA)
  • International Certified Valuation Specialist (ICVS) – International Association of Certified Valuation Specialists (IACVS)
  • Certified Valuation Analyst (CVA) – National Association of Certified Valuators and Analysts (NACVA)
  • CA Business Valuation Specialist – CA ANZ
  • Certified Business and Asset Valuer – Australian Valuers Institute (AVI)
  • Fellow – Society of Share and Business Valuers (UK)
  • Accredited Member (AM) – American Society of Appraisers (ASA)
  • Accredited Valuation Institute Analyst – Business Valuation Institute (UK)
  • Certified Patent Valuation Analyst
  • Member – Business Valuers Association Malaysia
  • Chartered Valuer and Appraiser (CVA) – Institute of Valuers and Appraisers, Singapore (IVAS)
  • International M&A Expert – Institute for Mergers, Acquisitions and Alliances (IMAA) GmbH

Albert has led valuation engagements across diverse industries and jurisdictions, serving SMEs, MNCs, listed companies, and government agencies. His work covers:

  • Capital raising and investor negotiations
  • Financial reporting compliance including fair value measurement under IFRS, purchase price allocation (PPA) and impairment analysis
  • Employee stock option and incentive scheme valuations
  • Valuations in connection with mergers and acquisitions, management buyouts, and joint ventures
  • Dispute-related valuations, including shareholder disagreements and matrimonial asset division
  • Valuation of intellectual property rights, including patents, trademarks, copyrights, and proprietary technologies

In addition to valuation work, Albert has advised clients on transfer pricing strategy, functional and risk analyses, and the development of documentation compliant with OECD and IRAS guidelines.

Albert has contributed thought leadership in the valuation community. He currently serves on the Board of Advisors of the NEBB Institute (USA) and was formerly a Director of the ASA International Virtual Chapter Board for three years.

He is known for delivering high-quality, independent, and well-substantiated valuation opinions that meet both international standards and practical stakeholder needs.