Global corporate failure cases continue to mount. Standard setters are closely monitoring developments, while regulators intensify their surveillance of practitioners.

In the past two to three years, Hong Kong Standards on Auditing have undergone multiple updates and revisions. Auditors are finding it increasingly challenging not only to stay current but also to implement these standards effectively with appropriate tools.

Mr. KC Cheng FCA, Master for Professional Accounting, Master of Arts, English for Profession

KC Cheng is a Chartered Accountant with extensive experience in auditing, accounting, and corporate finance, having served as a technical and audit partner at Deloitte and co‑headed its corporate finance division. He has overseen audits of major listed companies, acted as reporting accountant in IPOs, and advised on complex issues such as listing rules, disclosures, and Hong Kong’s Codes on Takeovers, Mergers, and Share Buy‑backs. These roles required him to form clear, defensible professional opinions on intricate transactions — skills directly transferable to expert witness testimony, where clarity, independence, and technical authority are paramount.

Beyond auditing, KC’s career spans senior leadership in a listed manufacturing group and his own advisory practice since 2009, specializing in Pre‑IPO work, tax investigations, mergers and acquisitions, and corporate restructuring. He has also managed intellectual property disputes, crisis events, and cross‑border China business matters, giving him first‑hand exposure to contentious and complex corporate issues. Combined with his dual Master’s degrees in Professional Accounting and English for the Professions, he is uniquely equipped to interpret both figures and documents, and to communicate expert opinions persuasively in legal, regulatory, or arbitration settings.