Last Updated: 2 October 2026

Welcome to the website of Lee & Partners PAC (“Lee & Partners”, “we”, “us” or “our”).

By accessing or using this website, you agree to these Terms of Use. If you do not agree with these terms, please discontinue your use of the website.

1. General Information Only

The information provided on this website is intended for general informational purposes only.

Nothing on this website constitutes or should be relied upon as audit, accounting, tax, corporate secretarial, legal, financial, insolvency or other professional advice.

Professional advice should be obtained based on your specific circumstances before taking or refraining from any action.

2. No Professional Relationship

Accessing this website, submitting an enquiry, downloading information or communicating with us through the website does not by itself create a client, accountant, auditor, adviser or other professional relationship with Lee & Partners PAC.

A professional engagement will only arise after we have agreed to accept the engagement and the applicable engagement terms have been confirmed.

3. Accuracy of Information

We take reasonable care in preparing information published on this website.

However, laws, regulations, accounting standards, tax requirements and professional guidance may change over time.

We do not represent or warrant that all information on this website is complete, accurate, current or suitable for your particular circumstances.

Users should obtain current professional advice before relying on information published on this website.

4. Website Articles and Insights

Articles, insights, updates and other materials published on this website are provided for general educational and informational purposes.

Publication dates should be considered when reading such materials, as regulatory requirements and professional guidance may have changed since publication.

References to external sources such as ACRA, IRAS, BCA, PDPC or other authorities are provided for convenience. Users should refer to the latest official information where appropriate.

5. Use of This Website

You agree to use this website only for lawful purposes.

You must not:

• Attempt to gain unauthorised access to the website or its systems

• Introduce malicious software, viruses or harmful code

• Interfere with the operation or security of the website

• Use the website in a fraudulent or unlawful manner

• Copy or reproduce website content in violation of intellectual property rights

• Misrepresent your identity when submitting information to us

We reserve the right to restrict access to the website where reasonably necessary.

6. Intellectual Property

Unless otherwise stated, the content of this website, including text, articles, graphics, branding, logos, layouts and other materials, belongs to or is licensed to Lee & Partners PAC.

You may view and print reasonable extracts for your own personal or internal business use.

You may not reproduce, republish, distribute, modify or commercially exploit our website content without our prior written permission, except where permitted by law.

7. Third-Party Links

Our website may contain links to websites operated by government agencies, regulators or other third parties.

These links are provided for convenience and informational purposes.

Lee & Partners PAC does not control and is not responsible for the availability, content, security, accuracy or privacy practices of third-party websites.

A link to a third-party website does not necessarily constitute an endorsement of that website or its services.

8. Limitation of Liability

To the extent permitted by applicable law, Lee & Partners PAC will not be liable for any loss or damage arising from or in connection with:

• Use of or reliance on information available on this website

• Inability to access or use the website

• Errors, omissions or outdated information

• Third-party websites or services linked from this website

• Viruses, malicious software or other technical issues beyond our reasonable control

Nothing in these Terms of Use excludes or limits liability that cannot lawfully be excluded or limited.

9. Privacy

Our collection, use and disclosure of personal data through this website is governed by our Privacy Policy and applicable Singapore data protection laws.

Please read our Privacy Policy for further information.

10. Changes to the Website and Terms

We may update, modify, suspend or discontinue any part of this website without prior notice.

We may also revise these Terms of Use from time to time.

The latest version will be published on this website together with the updated date. Your continued use of the website following an update constitutes acceptance of the revised Terms of Use.

11. Governing Law

These Terms of Use are governed by the laws of the Republic of Singapore.

Any dispute arising from or relating to the use of this website will be subject to the jurisdiction of the courts of Singapore.

12. Contact Us

If you have questions regarding these Terms of Use, please email to chongxiang@leenpartners.com.sg