Chio Lim Natural stone Forest (CLSF) was founded in 1985 and it started from a textile centre in Jalan Sultan for this Wilkie Advantage in Sophia road. CLSF is an associate of RSM International, the 6th greatest accounting and consulting organizations worldwide, with 736 offices in 76 offices. Member groups in RSM International unite mutually to offer their clients the premier quality of services. In Singapore, CLSF is the first Certified Public Accountant (CPA) organization to be ISO 9002 qualified and largest CPA firm outside the Big 4. They have extensive encounters with all sizes of clients but caters best to the mid markets in conditions of presenting advisory services. It also offers a wide spectrum of business services (see Appendix 1) that suits every stages of a business' development.