Moore Stephens LLP in Singapore is part of Moore Global, a global accounting and advisory network of over 30,000 people across more than 260 independent firms and 110 countries, connecting and collaborating to take care of your needs – local, national and international. Featuring selected firms from the Moore Global network, and focusing on the Asia Pacific region, we are excited to introduce and feature our member firms in Moore Markhams New Zealand and Moore Shisei, who are our member firms in New Zealand and Japan, respectively.



It’s small in size, but when it comes to innovation, intelligence, integrity and ease of doing business, New Zealand is a big hitter.

Moore Markhams New Zealand is ideally placed to help you get the most out of your business investment in this dynamic, well-connected and agile economy. 


Kiwis have long been known for their resourcefulness – developed through necessity due to our size, population and relative isolation from other countries. That ingenuity fuels our people and businesses. Technology is now our third largest export sector; while New Zealand-made technology helps local firms build their competitive advantage globally. 

New Zealand is a world-leading food producer. We combine the best of nature with cutting-edge thinking to produce food and beverages that are globally synonymous with quality. New Zealand is the largest lamb and dairy exporter in the world, and produces enough food for 40 million people close to ten times its population (1). 


Integrity and equality are central to the New Zealand way of life. We are ranked first in the world for both corruption transparency (2) and government budget transparency (3). We live in a stable, representative democracy and our legal system is based on Commonwealth common law. This allows our businesses to operate in an environment of high-trust and certainty. 


In New Zealand, we keep it simple and we try to be flexible so businesses can flourish. New Zealand has ranked first out of 190 countries for ease of doing business (4) for four years running, based on its business regulatory system. Our tax system is uncomplicated and relatively lightweight, compared to other economies. 

New Zealand’s time zone gives it a competitive advantage, as it is compatible with business hours across Asia and in the United States and is 12 hours ahead of Greenwich Mean Time (5).  


New Zealand’s famed natural beauty, ease of living and stable but dynamic business environment make it an attractive destination for skilled migrants. Net migration is high, and in 2018 more than half the net gain in migration came from Asia, especially China and India (6). New Zealand’s workforce is highly skilled and educated. We are seventh out of 130 economies, and first in East Asia and the Pacific, for developing and deploying talent (7).  


New Zealand has Free Trade Agreements with 15 Asian countries, creating access to more than two billion consumers.  Free Trade Agreements with the European Union and India are currently under negotiation. 

Within our borders, infrastructure investment presents a major opportunity. New Zealand is a young nation with a growing population and is investing heavily in physical infrastructure – with NZ$129 billion of projects scheduled in the next ten years (8).  Auckland, our biggest city, will be a major hub of development activity after experiencing population growth of 35 per cent from 2000 to 2016.



Moore Markhams has a strong presence throughout New Zealand, with six firms spread over eight locations in the North and South Islands.  We are specifically skilled to cater to New Zealand’s biggest industries – agriculture and horticulture, and also specialise in providing services to the construction and development, legal, healthcare and other sectors. 

We offer audit and assurance, business advisory, business recovery, consultancy, corporate finance and taxation services.  

Moore Markhams New Zealand’s clients include overseas-listed firms with global business interests, and we effectively leverage our international network to provide the best service possible.   

We work closely with all our clients to help them achieve their business goals, whatever they may be. We understand the specific needs of our international clients, and draw on our expertise and connections locally and globally to maximise their outcomes. 


To develop or strengthen your business investment in this exciting economy, contact Moore Markhams New Zealand today. Moore Markhams New Zealand is a member firm of Moore Global Network Limited, a global accounting and consulting association with over 260 independent firms in 110 countries across the world. 


(1) Ministry for Primary Industries 
(2) Transparency International, Corruption Perception Index 2019. 
(3) International Budget Partnership, Open Budget Survey 2019. 
(4) World Bank Group, Doing Business Report 2019; Ministry of Business, Innovation and Employment.
(5) Investor Guide to the New Zealand Tech Sector 2019, Ministry of Business, Innovation and Employment.
(6) Statistics New Zealand.
(7) Human Capital Report, World Economic Forum 2017.
(8) Treasury – Infrastructure 2019



Moore Shisei, a member of Moore Global since 1992, is a full service accounting firm that began operations in 1978, and has provided over 40 years of high-quality professional services to our clients.

Located in the heart of Tokyo, Moore Shisei is comprised of 15 partners and more than 70 staff members, the majority of whom are either Certified Public Accountants or Licensed Tax Accountants.

Moore Shisei has a wealth of experience in a wide variety of industries, including specialized knowledge in many areas and countless achievements in providing services to Japanese and international clients. By combining this diverse experience with Moore Shisei’ s own style of personal service, we are confident of our ability to consistently offer high-quality professional services. 

Moore Shisei serves as a key firm in Moore Asia Pacific by providing leadership and business connections within and across the region and providing a strong presence on the JICPA committee. 

Mika Yamada, serves as the representative partner for the international team in addition to her regional counsel position within Moore Asia Pacific and as the global tax leader for the organization.

We are always keen to develop business and relationships in the following areas even in light of the current difficult circumstances present across the world. 


Foreign investment in Japan has been increasing in recent years in part due to the 2020 Tokyo Olympic Games and the 2025 Osaka World Expo. We have been closely working with global clients in almost every industry who desire to  take a part in these events.

At Moore Shisei, we have a Japan desk to offer support to our clients and other Moore Global member firms in coordinating the business for existing and potential Japanese clients, mainly to help solve business culture and communication problems.


Historically, Japanese businesses have been growing steadily with technology invented by SMEs and unlisted companies. The growth of these companies continues even under the current severe economic circumstances across the world. Many SMEs continue to expand operations worldwide.

We have established a strong reputation for providing services to SMEs in the areas of corporate tax consultation, compliance, and transfer pricing.


Often, global companies choose to work with the Big 4 because of the brand names. However, Big 4 firms are often not able to meet all of their client’s expectations as they fail to provide prompt attention to their client’s business needs. Moore Shisei Tax Corporation has an international team who are able to support their client’s continuous growth by providing services such as, day-to-day accounting, payroll, advisory, tax services, and coordination with legal professionals.

Moore Shisei is ready to be your business connection in Japan!

This article has been contributed by the Moore Japan Desk. Moore Shisei is a member firm of Moore Global Network Limited, a global accounting and consulting association with over 260 independent firms in 110 countries across the world. To reach out to these firms or to help you understand more about how we can support your business to achieve your business objectives, contact us today.