Contributed by Moore Asia Pacific


Michelle Chong, CA (Singapore)

Moore Singapore


Can you share with us your key roles and responsibilities in Moore Singapore?
I joined Moore Singapore 3 years ago and took on the role of an Associate Director. I was promoted to Director a year later. My key roles and responsibilities are assisting the partners in managing their audit portfolios, engaging in continuous communication with clients, discussing and resolving critical and significant issues, managing the audit team, ensuring each engagement meets the stipulated timeline with the deliverables and the expectations of the clients. As a partner of Moore Singapore, I am now ultimately responsible as an engagement partner for my assigned audit portfolio.

My responsibilities also include the human resource function, which involves the development, the productivity and the well-being of staff. Business development is another area of focus so that Moore Singapore continues to grow. 

Why did this type of work interest you and how did you get started?

I joined the audit profession after I graduated. Working in an audit firm provides great exposure and a good learning experience. I like the fact that auditors are always dealing with clients in different industries and we have the opportunity to share our knowledge and experience with many people, and likewise learn from them. I enjoy the process of engaging with people, providing professional advice and assisting clients in overcoming their difficulties and challenges. 

What is the most personal satisfaction that is connected with your occupation?
Successfully assisting clients to list on Stock Exchanges and knowing that my clients are doing well in their respective industries. 

What kind of activities do you enjoy outside of work?
I exercise during the weekend and enjoy spinning. I also like spending time with the people I care about. 

Describe your key defining moment or life-defining change that shaped you to be the person you are today?
I used to travel/work overseas for IPO engagements and some of the places include small towns or counties where amenities are not very good. We stayed in the workers’ dormitory and worked in offices with no heaters during the winter season and we were not used to the climate. These experiences have trained me to persevere and to adapt to tough/unfavorable conditions.

Despite the difficult working conditions/environment, it is important to maintain the professionalism and the good working relationship with the clients, and to deliver the work. It gives me great satisfaction knowing that clients appreciate the hard work the engagement team puts in. 

What is your favorite quote and why it appeals to you?
I have two favorite quotes:
Work hard and play hard - and we can strike a balance in life.
Set our priorities right - and we will enjoy the fruits of our labor. 

If you have any advice that you can give to your younger self, what would it be?
Treasure the opportunities given. There will always be a light at the end of the tunnel. No matter how difficult things are, perseverance is the key to success.

Ludovicus Sensi Wondabio, CPA  (“Sensi”)

Mirawati Sensi Idris (MSId)


What are your key responsibilities and roles in your firm?
I am currently the managing partner of Mirawati Sensi Idris (MSId), an audit firm and one of the firms of Moore Indonesia. I am responsible for the direction and leadership of the firm. I manage 15 partners and about 350 professional and non-professional personnel, and in this role, I ensure that the firm is one of best places to work with, and that we continue to retain and recruit the best talents. I actively lead in marketing our services to clients, and in maintaining key client relationships.

Apart from my role as managing partner of the firm, I also take the lead in the audit engagements of some of our largest clients in the insurance, state-owned enterprises (SOE), plantation, telecommunication, oil and gas, power, pension fund, and real estate sectors.

Can you share with us your background and area of expertise?
I have been in the accounting, audit and financial advisory profession for almost 30 years. Before joining Moore, I was the lead audit partner of the insurance and SOE clients in Deloitte Indonesia. In 2006, I joined with Herjanto “Didong” Lutanto, to develop and strengthen the financial service and SOE expertise of Moore Stephens Indonesia in the field of assurance and consulting practices. Due to its strong professional background and a high regard by regulators in Indonesia, Moore Indonesia has grown tremendously, from a handful of clients and 40 people when it first started, to become one of the leading professional services firm, especially in the Indonesian financial services industry.

As a Qualified Insurance Practitioner (QIP) as certified by the Indonesian Insurance Institute, I am quite well-known in the insurance industry, in both the private and public sectors (including regulators). I was previously appointed as Insurance Accounting Specialist by the GIZ (German) for helping the Government of Indonesia in establishing the Social Insurance Program (BPJS) in Health in 2012 and by the World Bank for helping the Government of Indonesia in establishing Social Insurance Program (BPJS) from 2012 until 2017. For the last 4 years, I am also the current independent commissioner of Great Eastern General Insurance, an insurance arm of Oversea-Chinese Banking Corporation. With my insurance financial expertise, I have been able to help our firm secure and lead the audit of some of the largest SOE and privately-owned insurance clients in Indonesia.
I also have expertise in the oil and gas sector, and was appointed by the Indonesia State Owned Enterprise Minister as the financial advisor to the Finance Directorate of the Pertamina Group from 2006 until 2018.
Pertamina is the biggest SOE in Indonesia and one of the Fortune 500 companies, with 100 affiliates, assets of US$ 67 billion and about 75,000 employees. Other significant audits that I have led include PT Telkom Indonesia (Indonesia’s largest telecommunication company), Kimia Farma (Indonesia’s biggest medical manufacturer that is currently producing medicines and testing a vaccine for Covid-19) and Medco Group (Indonesia’s biggest privately-owned oil and gas group with 20 subsidiaries outside Indonesia).  

As an Indonesian CPA, I also participate in key and well-respected positions with the different accounting and auditing bodies, including as Chairman of the Board of Public Auditing Standards (SPAP) from 2001 to 2003, current member of the Committee of Disciplinary and Investigation of the Institut Akuntan Publik Indonesia (IAPI) - the Indonesian AICPA, the professional auditing standard body of Indonesia, Head of the Profesional Development of the IAPI from 2008  to 2010, Vice-Chairman of the Ikatan Akuntan Indonesia (IAI) – the Indonesian AICPA - Kompartemen Akuntan Publik, oversees of the professional field, from 2003 to 2007, and a member of the influential Indonesian Accounting Standard Board (DSAK), the Indonesian Association of Accountants, from 2008 to 2014. I have also assisted in the successful implementation of the IFRS in Indonesia, being a Member of the implementation team of the IAI from 2012 to 2017 and being the Accounting Team Leader for IFRS 4 (Insurance Contract) implementation as appointed by the IAI from 2013 to 2018. I have been appointed as an honorary financial advisor to the Capital Market Authority Agency (the local SEC) and Indonesian Ministry of Finance for regulating accounting standards of publicly-listed companies and insurance companies in Indonesia. I love to share my knowledge with aspiring accountants, therefore I also lecture for the Bachelor Program and Master Program of Accounting and Economics Faculty at the University of Indonesia, my alma mater and a leading and prestigious university for graduate programs in Indonesia.

To further enhance my leadership and management skills, I have attended the Executive Leadership Management Program, Harvard Business School (HBS), Boston, USA, held by Moore Stephens International Limited in May 2017.

What are your thoughts on how the Moore Global network can better enhance collaboration in your area of expertise?
One key area of expertise in Moore Indonesia, is in the financial services industry (i.e. banking, mutual fund and insurance). I believe that Moore Global should spear head in developing expertise in the assurance and consulting works of this industry. Once the network has developed the necessary expertise, the network can focus on financial service industry clients that have a global presence. There are Asia Pacific network firms like in Indonesia, India, Nepal, Vladivostok and may be in some other parts of world, that have existing clients under the financial services industry which we can start to look at. Moore Indonesia is willing to share our experiences to develop this industry.

Describe your hobbies and what led you to take up these hobbies? Any activity you are passionate about?
Regardless of how hectic professional life may be, my wife and I always find time to do mountain trekking and climbing during weekends or holidays. We have joined with a group (members are above 50 and retirees) who loves hiking, climbing mountains, and trekking outside Jakarta. We believe that good health is essential and that is one of our key motivations for joining this group. Reading is another passion of mine. I am now reading mostly catholic religious books like the Bible and life of the saints. The last book that I read was the life story of blessed Carlo Acutis, a 15-year old Italian who was beatified to be a saint last October 2020.

What is your favourite quote? Why does this quote appeal to you?
My favourite quote is “Time is more valuable than money”. Money can be earned, but not time.

The editorial team will like to take this opportunity to thank Michelle Chong and Ludovicus Sensi Wondabio for the candid sharing sessions, as well as their thoughts on strengthening network growth and collaboration.