Before her appointment to the Manager, she was a Senior Audit Manager at Ernst & Young LLP, where she served as the engagement manager for audits of SGX-listed companies and real estate investment trusts (REITs), as well as engagements involving a Singapore statutory board, property developers and construction companies.

Ms Low holds a Bachelor of Science in Accounting and Finance (First Class Honours) from the University of London – SIM Global Education. She is a Certified Practising Accountant (CPA) and a member of CPA Australia.