The form writer
"He came to see me at around 11am to noon and I was very busy," said the 69-year-old. "When it came to his turn, the first thing he said was, 'Uncle, go for lunch first if you are hungry'.
"He was very polite. Other people would have said, 'Fill in my form first'," Mr Aik told The Sunday Times. "And the way he called me Uncle, dragging out the 'cle' - it was so seductive."
The accountant
He knew how the authorities worked and what documents would be needed for a company's financial statements, she said.
The receipts, which were falsified in order to make his company Young Music and Dance Studio seem legitimate, appeared genuine.
