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Philip Koh Tong Ngee (FCIS, LL.B., Hons., Malaya,1978; LL.M, London,1980;Advocate & Solicitor of High Court Malaya, 1979)is Advocate & Solicitor High Court Malaya and Senior Partner of Messrs Mah-Kamriyah & Philip Koh. He joined the corporate world in 1995 as an Executive Director and Group Legal Director of Phileo Allied Bhd. a public listed company involved in inter-alia, banking and capital markets. He also served in the Exco of the Federation of Public Listed Companies and also Chairperson of the Technical and Regulatory Committee. He is currently Adjunct Professor Deakins University, Australia and a Fellow of the Institute of Chartered Secretaries and Administrators. He is a co-author of The Law of Contract in Malaysia and Singapore Cases and Commentary (1979), Legal and Accounting Implications of S 67A of the Companies Act: Scope and Strategic Operation of Share Buy Back (MAICSA) and Chan & Kohs Company Law, Sheridian & Groves The Constitution of Malaysia, Fifth Edition (2004). E-mail: philip.koh@ mkp.com.my