Horng Ling holds Bachelor of Accountancy (Honours) degree from the National University of Singapore. She is a member of the Institute of Singapore Chartered Accountants (ISCA), an associate member of Singapore Association of the Institute of Chartered Secretaries and Administrator (SAICSA) and an Accredited Tax Advisor of Singapore Institute of Accredited Tax Professionals (SIATP). Upon graduation, she worked in an international accounting firm as an auditor where she gathered invaluable exposure in the areas of accounting and auditing of listed companies and foreign MNCs. As one of the co-founders of Exes, she has more than 20 years of hands-on experience in handling accounts, tax and corporate secretarial matter of growing enterprises and foreign establishments in Singapore. Some of the industries that she has been involved include Information Technology, education, electronics, engineering, construction, health care, entertainment and non-profit organisations. She specialises in helping new start-ups, entrepreneurs and foreign investors in setting up their companies and providing corporate secretarial advice, assessing client’s accounting needs, tailoring cost-effective solutions and providing financial and tax consultation to emerging businesses.