| Mr | 
                                       Jackie Tan Chee Kee | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       Ecloudvalley Technology Pte Ltd | 
                                                                            tr > 
                                       | Mr | 
                                       Jackson Cai Weiqiang | 
                                       Accredited Tax Advisor | 
                                       GST | 
                                       BDO Tax Advisory Pte Ltd | 
                                                                            tr > 
                                       | Ms | 
                                       Jaclyn Ong Qiu Yan | 
                                       Accredited Tax Practitioner | 
                                       GST | 
                                       Standard Chartered Bank | 
                                                                            tr > 
                                       | Ms | 
                                       Jacqueline Chan Li Shan | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                       Enterprise Management Pte Ltd | 
                                                                            tr > 
                                       | Ms | 
                                       Jalan Sumeeta | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       VMC Bridges Pte. Ltd. | 
                                                                            tr > 
                                       | Mr | 
                                       Janakiraman Ayyappan | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       BG Consultancy Pte Ltd | 
                                                                            tr > 
                                       | Ms | 
                                       Jane Tng Li Yen | 
                                       Accredited Tax Advisor | 
                                       Income Tax & GST | 
                                       Agrade Management Pte. Ltd. | 
                                                                            tr > 
                                       | Ms | 
                                       Janessa Png Zi Ying | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       KPMG Services Pte Ltd | 
                                                                            tr > 
                                       | Ms | 
                                       Janet Lim Chia Le | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       N/a | 
                                                                            tr > 
                                       | Ms | 
                                       Janice Tay Yan Lin | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                       PricewaterhouseCoopers Singapore Pte Ltd | 
                                                                            tr > 
                                       | Ms | 
                                       Janine Ang Wen Yan | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       PricewaterhouseCoopers Singapore Pte. Ltd. | 
                                                                            tr > 
                                       | Mr | 
                                       Jarvis Lee | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                        | 
                                                                            tr > 
                                       | Ms | 
                                       Jaslin Lau Poh Peng | 
                                       Accredited Tax Practitioner | 
                                       Income Tax & GST | 
                                       Advenz Pte Ltd | 
                                                                            tr > 
                                       | Ms | 
                                       Jasmine Lau Yee Ching | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       Deloitte Tax Solutions Pte. Ltd. | 
                                                                            tr > 
                                       | Ms | 
                                       Jasmine Low Yu Shi | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       Pricewaterhousecoopers Singapore Pte Ltd | 
                                                                            tr > 
                                       | Ms | 
                                       Jasmine Tan Shue Yee | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       Deloitte Tax Solutions Pte. Ltd. | 
                                                                            tr > 
                                       | Mr | 
                                       Jason Soh Qi Sheng | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                       EY Corporate Advisors Pte. Ltd | 
                                                                            tr > 
                                       | Ms | 
                                       Jazlyn Tan | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                       PricewaterhouseCoopers Singapore Pte. Ltd. | 
                                                                            tr > 
                                       | Ms | 
                                       Jeanette Lei Siew Bing | 
                                       Accredited Tax Practitioner | 
                                       GST | 
                                       Caterpillar Asia Pte Ltd | 
                                                                            tr > 
                                       | Ms | 
                                       Jeanie Hue Zhee Leng | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                       KPMG Services Pte Ltd | 
                                                                            tr > 
                                       | Ms | 
                                       Jee Chai Yie | 
                                       Accredited Tax Practitioner | 
                                       Income Tax & GST | 
                                       TechnipFMC | 
                                                                            tr > 
                                       | Mr | 
                                       Jeff Tan Chaw Peah | 
                                       Accredited Tax Practitioner (Provisional) | 
                                       Income Tax & GST | 
                                       JL Management & Accounting Services | 
                                                                            tr > 
                                       | Ms | 
                                       Jennifer Lim Pei Ying | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       JY Consultancy Management Pte Ltd | 
                                                                            tr > 
                                       | Miss | 
                                       Jeraldine Chua Xing Ni | 
                                       Accredited Tax Practitioner | 
                                       Income Tax & GST | 
                                        | 
                                                                            tr > 
                                       | Mr | 
                                       Jeremiah Chia Luck Koon | 
                                       Accredited Tax Practitioner | 
                                       Income Tax & GST | 
                                       JCK Singapore LLP | 
                                                                            tr > 
                                       | Mr | 
                                       Jeremy Chang Cheng Phooi | 
                                       Accredited Tax Practitioner (Provisional) | 
                                       GST | 
                                       KPMG Services Pte Ltd | 
                                                                            tr > 
                                       | Mr | 
                                       Jeremy Chang Cheng Phooi | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       KPMG Services Pte Ltd | 
                                                                            tr > 
                                       | Mr | 
                                       Jeremy Dominic Sherman Ng | 
                                       Accredited Tax Practitioner | 
                                       Income Tax & GST | 
                                        | 
                                                                            tr > 
                                       | Mr | 
                                       Jeremy O'Neill | 
                                       Accredited Tax Advisor | 
                                       GST | 
                                       Grant Thornton Singapore Pte Ltd | 
                                                                            tr > 
                                       | Mr | 
                                       Jeremy Tan Leming | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                        | 
                                                                            tr > 
                                       | Mr | 
                                       Jeremy Toh Jian Jun | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       KPMG Services Pte Ltd | 
                                                                            tr > 
                                       | Mr | 
                                       Jerome Goh Jun Le | 
                                       Accredited Tax Advisor | 
                                       GST | 
                                       Moore Stephens | 
                                                                            tr > 
                                       | Ms | 
                                       Jerrine Tan Si Ming | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                       KPMG Services Pte Ltd | 
                                                                            tr > 
                                       | Ms | 
                                       Jerrine Tan Si Ming | 
                                       Accredited Tax Practitioner | 
                                       GST | 
                                       KPMG Services Pte Ltd | 
                                                                            tr > 
                                       | Ms | 
                                       Jessica Puspitasari Wahjudi | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       Trustmoore Singapore Private Limited | 
                                                                            tr > 
                                       | Ms | 
                                       Jessie Loh Li Jit | 
                                       Accredited Tax Advisor | 
                                       GST | 
                                       EY Corporate Advisors Pte. Ltd. | 
                                                                            tr > 
                                       | Mr | 
                                       Jia Jing | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       Servhom Consultancy Pte Ltd | 
                                                                            tr > 
                                       | Mr | 
                                       Jiang Hai | 
                                       Accredited Tax Advisor | 
                                       GST | 
                                       Deloitte Tax Solutions Pte. Ltd. | 
                                                                            tr > 
                                       | Mr | 
                                       Jiayao Pan | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       ACRA | 
                                                                            tr > 
                                       | Mr | 
                                       Jimmy | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                        | 
                                                                            tr > 
                                       | Ms | 
                                       Joane Tan | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       Margin Wheeler Pte. Ltd. | 
                                                                            tr > 
                                       | Ms | 
                                       Joanna Cheong Sou Fong | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                       FAC Assurance PAC | 
                                                                            tr > 
                                       | Ms | 
                                       Joanna Cheong Sou Fong | 
                                       Accredited Tax Practitioner | 
                                       GST | 
                                       FAC Assurance PAC | 
                                                                            tr > 
                                       | Ms | 
                                       Joanna Teo Chiu Yen | 
                                       Accredited Tax Advisor | 
                                       Income Tax & GST | 
                                       TCY Consultants Pte Ltd | 
                                                                            tr > 
                                       | Ms | 
                                       Joanne Chim Wai Yin | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       BDO Tax Advisory Pte. Ltd. | 
                                                                            tr > 
                                       | Ms | 
                                       Joanne Leo Shu Shian2 | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                       Kelvin Wong & Co | 
                                                                            tr > 
                                       | Ms | 
                                       Joanne Wong Jo Yin | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                        | 
                                                                            tr > 
                                       | Ms | 
                                       Jocelyn Ambrocio | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       Lifestream Group Pte Ltd | 
                                                                            tr > 
                                       | Mr | 
                                       Jodhbir Gill | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                       Deloitte Tax Solutions Pte Ltd | 
                                                                            tr > 
                                       | Ms | 
                                       Jodie Pek Suak Ting | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       Alvarez & Marsal (SE Asia) Pte. Ltd | 
                                                                            tr > 
                                       | Mr | 
                                       Joel Si Khin Wai | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                       Baker Tilly Consultancy (Singapore) Pte. Ltd. | 
                                                                            tr > 
                                       | Miss | 
                                       Joey Chen I Chen | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                        | 
                                                                            tr > 
                                       | Miss | 
                                       Joey Chen I Chen | 
                                       Accredited Tax Practitioner (Provisional) | 
                                       GST | 
                                        | 
                                                                            tr > 
                                       | Miss | 
                                       Joey Lye Si Yin | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       Deloitte Tax Solutions Pte Ltd | 
                                                                            tr > 
                                       | Mr | 
                                       Johan Kinnear | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       Warner Bros. Discovery | 
                                                                            tr > 
                                       | Mr | 
                                       John Lim Sim Cheong | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                       DNV Singapore Pte Ltd | 
                                                                            tr > 
                                       | Mr | 
                                       John Marcarian | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                       CST Tax Advisors Pte Limited | 
                                                                            tr > 
                                       | Mr | 
                                       Jonathan Belec | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                       Ernst & Young Solutions LLP | 
                                                                            tr > 
                                       | Mr | 
                                       Jonathan Choong | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       KPMG Services Pte Ltd | 
                                                                            tr > 
                                       | Mr | 
                                       Jonathan Flores Paguntalan | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                       KPMG Services Pte Ltd | 
                                                                            tr > 
                                       | Mr | 
                                       Jonathan Lee Chung Rui | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                       KPMG Services Pte. Ltd. | 
                                                                            tr > 
                                       | Mr | 
                                       Jordi Louis Marie Bonabosch | 
                                       Accredited Tax Practitioner (Provisional) | 
                                       Income Tax & GST | 
                                       L'Oréal | 
                                                                            tr > 
                                       | Mr | 
                                       Joseph Ng Jiun Zheng | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       BDO Tax Advisory Pte Ltd | 
                                                                            tr > 
                                       | Mr | 
                                       Joshua Sturt Colman | 
                                       Accredited Tax Practitioner | 
                                       Income Tax | 
                                       MacDermid Performance Solutions Singapore | 
                                                                            tr > 
                                       | Ms | 
                                       Jow Lee Ying | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                        | 
                                                                            tr > 
                                       | Ms | 
                                       Joyce Chee Kok Lin - Min Der | 
                                       Accredited Tax Practitioner | 
                                       Income Tax & GST | 
                                       OC Queen Street LLC | 
                                                                            tr > 
                                       | Ms | 
                                       Joyce Tan Soo Yuen | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                        | 
                                                                            tr > 
                                       | Mr | 
                                       Junichi Naganawa | 
                                       Accredited Tax Advisor | 
                                       Income Tax | 
                                       Aoyama Sogo Accounting Office Singapore Pte. Ltd. | 
                                                                            tr > 
                                       | Mr | 
                                       Junichi Naganawa | 
                                       Accredited Tax Practitioner | 
                                       GST | 
                                       Aoyama Sogo Accounting Office Singapore Pte. Ltd. | 
                                                                            tr > 
                                       | Mr | 
                                       Justin Thong You Song | 
                                       Accredited Tax Practitioner | 
                                       GST | 
                                       Thong & Lim Consultants Pte. Ltd. | 
                                                                            tr >