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About us
​GSK & Associates is a Malaysian firm of Chartered Accountants providing professional accounting, audit, taxation, and business advisory services to SMEs, corporations, startups, and individuals across Malaysia
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With more than 20 years of experience, our team delivers practical, compliant, and tailored solutions in accounting, statutory audit, taxation, tax audit assistance, SST compliance, payroll, company incorporation, company secretarial, and business consulting services.
With offices strategically located in Kuala Lumpur, Johor Bahru, and Klang, we are well-positioned to serve clients throughout Malaysia with responsive, reliable, and personalised professional support.
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Compliance and advisory services for SMEs
Are you looking for professional assistance in managing your business's financial matters effectively?
Contact us today at +603-6416 0151 or gunalan@gskassociates.net to schedule an appointment with one of our experienced consultants!
The following are the services we offer:
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Audit, including due diligence, investigative audit, and agreed-upon procedures (AUP)
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Tax, including corporate tax, personal tax, and tax audit assistance
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Company registration, including a Branch Office or a Foreign Company
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Business valuation
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MD status application
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MIDA application for Representative Office

What we stand for
Vision
Our Vision is to be recognised as a trusted and respected accounting and audit firm in Malaysia by providing quality and practical professional services, including audit, accounting, tax, and advisory services. We aim to be the firm of choice for small business owners, employees, and career seekers.
Mission
We are committed to providing excellent services and a pleasant atmosphere that satisfies and delights our clients and employees. We work together in trust, harmony, integrity, and honesty in everything we do. We aim to deliver the best customer experience by adding value and meeting client expectations. We also prioritize our employees' well-being, productivity, and growth by offering personal and professional success opportunities. Together, we can all take pride in being a member of GSK & Associates.
Our values
Our Core Values, which define who we are, what we stand for, and how we behave, are as follows;
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Professionalism
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Spirit of GSK & Associates - continuous improvement of working practices and personal efficiency
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Trust
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Integrity
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Honesty
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Service Excellence
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Pleasant atmosphere
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Welfare for employees
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Competitive Fees
Our team
Our Leaders
Gunalan Appalasamy
Managing Partner
Certified Public Accountant (CPA)
Chartered Accountant (CA)
Associate member of Chartered Tax Institute of Malaysia
Gunalan Appalasamy has over 25 years of audit and tax experience in various industries, including manufacturing, trading, consumer products, services, construction, and property development.
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Gunalan Appalasamy was a panel in a webinar organised by the Malaysian Institute of Accountants (MIA) on the International Standard on Quality Management (ISQM).
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Gunalan Appalasamy also has vast experience and has conducted Investigative Audits and agreed-upon Procedures (AUP) he has also been appointed by the Kuala Lumpur High Court to conduct an Investigative Audit, the findings for which were accepted by the Honourable Judge as conclusive.
Gunalan Appalasamy also conducts sharing and training sessions with fellow practitioners on Practice Reviews conducted by MIA, especially on the requirements of International Standards on Auditing (ISA).
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He is a member of the Malaysian Institute of Certified Public Accountants (MICPA), a member of the Malaysian Institute of Accountants (MIA), and a member of the Chartered Tax Institute of Malaysia (CTIM).

Kumaraguru Manokaran
Fellow Chartered and Certified Accountant (FCCA)
Chartered Accountant (CA)
Associate member of the Chartered Tax Institute of Malaysia (CTIM)
Kumaraguru started his career with PricewaterhouseCoopers (PwC) and has over 15 years of audit and tax experience in various industries, including manufacturing, trading, consumer products, services, construction, and property development.
He was also involved in public sector audits, financial due diligence, business valuation, tax advisory, tax planning, tax audits, and tax investigations.​
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Kumaraguru is a licensed tax agent under Section 153 of the Income Tax Act, 1967.
Tax Partner

K. Sandra Segaran
Ex-Council Member of the Chartered Tax Institute of Malaysia (CTIM)
CTIM Member of the Editorial & Direct Tax Technical Committee
Ex-Executive Director at Deloitte Malaysia
Segaran began his career in Taxation with the Inland Revenue Board Malaysia (IRBM) where he served 22 years in various branches and the headquarters of IRB.
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He joined the private sector in 2006 and served as Technical Director and later as Executive Director at Deloitte Malaysia, where he served 8 years, including a stint of 3 years as head of International Tax in the Malaysian practice. From consultancy, he moved on to the commercial sector when he joined PETRONAS as General Manager in the Group Tax, Finance Division. He retired from PETRONAS in 2021.
He is currently a licensed tax agent under the Income Tax Act 1967 and handles tax appeals and tax advisory.
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Segaran is the consultant editor of Malaysia Master Tax Guide published by Wolters Kluwer since 2019 and the immediate past Chairman of the Board of Trustees of the Malaysian Tax Research Foundation (MTRF).
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He is also an opinion leader in various tax issues and has appeared as an expert witness in tax trials at the Special Commissioners of Income Tax. Being a vibrant trainer, he has a great passion for Taxation and is deeply committed to continuous learning and guiding young minds on the intricacies and development of tax legislation and practice in Malaysia.
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Segaran’s 40 years of tax experience covers a wide range of industries and legislation relating to all matters of Malaysian Taxation. On the professional front, he served as a council member of the Chartered Tax Institute of Malaysia (CTIM) for 8 years from 2011 to 2019. In addition to serving in various subcommittees of CTIM, he headed the Editorial Committee and served as editor of Tax Guardian for 3 years and headed the Examinations & Education Committee for 2 years. He continues to serve CTIM as a member of the Direct Tax Technical Committee and the Editorial Committee.
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He is also a regular speaker and moderator at conferences organized by professional bodies and public seminars in Malaysia on various tax topics.
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He was the co-organising Chairman of the 2019 National Tax Conference. He holds a degree in Economics (Business Administration), Bachelor of Jurisprudence (Hons) and MBA (Accountancy) from the University of Malaya.
Tax Consultant

Saiyid Abdallah Syakir AL-Edrus
Fellow Chartered and Certified Accountant (FCCA)
Chartered Accountant (CA)
Associate member of the Chartered Tax Institute of Malaysia (CTIM)
​Saiyid has over 20 years of experience in all aspects of taxation, comprising of corporate tax compliance, advisory, international & cross border taxes, transfer pricing and indirect tax. Saiyid is focused in application and practice in transfer pricing, CbCR, Masterfile & BEPS2.0.
Saiyid has worked at both PricewaterhouseCoopers (PwC) and Ernst & Young (EY), 2 multinational corporations (“MNCs”) and 2 Government Linked Companies (“GLCs”) in various industries with over 8 years leading tax and transfer pricing teams, including cross functional teams and cross country tax teams.
During his stint in at EY, he led transfer pricing teams on domestic and cross border transfer pricing compliance and advisory engagements for GLC and MNC groups, covering various industries such as hospitality, energy, automotive, defence, shipping, managed services for hospitals, property development, corporate services, E&E manufacturing, port management, telecommunications, interior designs and retail.
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He also led his teams on specialised assignments covering Master file and CbCR for Johorean clients and experienced in dealing with transfer pricing audits and investigations involving his clients.
He also spent 2 years as a resident TP director for Southern region (Johor and Melaka) based in Johor Bahru. He was responsible to grow Johor and Melaka’s TP market and achieved sales value target at least RM1.5million per annum.
Saiyid also has a rich experience working as an in-house tax expert, during his tenure with a prominent telecommunications GLC. As the in-house tax expert, he is the tax account manager for software development and cybersecurity businesses, where his responsibilities include tax compliance and advisory matters, withholding tax, service tax (bi-monthly SST02 returns & transactional advisory) and transfer pricing.
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Being the transfer pricing subject matter expert of the group, he often led on assignments relating to advisory relating developing new charging mechanism, transfer price modelling, agreements and operationalising new charging mechanism. His proudest achievements while in working as the in-house tax expert were successes on implementing new charging mechanism across the group and inter-company loan pricing setting.
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He is currently a licensed tax agent under the Income Tax Act 1967 and handles tax appeals and tax advisory.
Transfer Pricing Consultant

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