CKF & Partners [formerly knows as Chang & Associates] is an established professional auditing firm in Sabah. CKF & Partners was established in Tawau in the year of 1964, by the Late YB Stephan Chan and Datuk Yapp. Our Late Datuk Ricky Chang Kon Fah joined in the Firm in 1969 and expanded to Kota Kinabalu Office in 1970 and Sandakan Office in 1973.
