Meet the Team

Oknha Tan Khee Meng (KM Tan)
Oknha Tan Khee Meng (KM Tan)
Managing Partner
Oknha Tan Khee Meng (KM Tan)

Managing Partner
km.tan@bakertilly.com.kh

Professional Background

Oknha Tan Khee Meng (KM Tan) is a Certified Public Accountant and Auditor of the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA), an approved auditor of the Accounting and Auditing Regulator of Cambodia (ACAR), an approved auditor of the Securities & Exchange Regulator of Cambodia, and an accredited external auditor by National Bank of Cambodia (NBC) for Banking and Financial Institutions.

He is a Fellow Member of the Association of Chartered Certified Accountants (UK), a Chartered Accountant of the Malaysian Institute of Accountants (MIA) as well as a Member of the ASEAN Chartered Professional Accountants.

Oknha Tan is currently a President of Malaysian Business Chamber of Cambodia (MBCC), Founder and Vice Chairman of the Board of Cambodia Confederation of Investors Association (CCIA), an active member of Cambodia’s Government-Private Sector Forum, a member of Representatives of Employers’ Association in National Council on Minimum Wage (NCMW), and an advisor to the Tax Working Group of Chinese Chamber of Commerce-General Department of Taxation in Cambodia.

He has been practicing in Cambodia for more than two decades since year 2000, and he is specialized in audit and assurance, tax and corporate finance advisory.

Oknha Tan is a regular speaker for various investment and tax forums related to investment in Cambodia, speaking on issues relating to tax law, investment law, and investment climate in Cambodia.

Andrew Heng
Andrew Heng
Partner
Andrew Heng

Partner
Chair of the Baker Tilly Asia Pacific Region

andrew.heng@bakertilly.my

Professional Background

Andrew Heng is the Group Managing Partner of Baker Tilly Malaysia. He has a Master’s in Business Administration from the University of Manchester and a Bachelor’s Degree in Commerce and Law from the University of Western Australia.

He is admitted as an Advocate & Solicitor of the the High Court of Malaya and is a Chartered Accountant of Malaysian Institute Accountants (MIA). Andrew is an approved Auditor and Liquidator under the Malaysian Companies Act 2016, a registered Auditor with the Malaysia Audit Oversight Board, as well as an approved Auditor with Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA) and Securities & Exchange Regulator of Cambodia.

Andrew is currently a Council Member of MIA, a Fellow of CPA Australia and a Fellow of Chartered Accountants Australia and New Zealand, Chartered Internal Auditor of the Institute of Internal Auditors of Malaysia, Member of the Insolvency Practitioners of Malaysia, Member of the Mongolian Institute of CPA and a Chartered Valuer and Appraiser of the Institute of Valuers and Appraisers, Singapore under the Singapore Accountancy Commission.

He was formerly with Ferrier Hodgson Perth in Western Australia and Rashid and Lee Advocates & Solicitors where he Read in Chambers.

Dato’ Lock Peng Kuan
Dato’ Lock Peng Kuan
Partner
Dato’ Lock Peng Kuan

Partner
pengkuan.lock@bakertilly.my

Professional Background

Dato’ Lock Peng Kuan, is the Managing Partner in Audit & Assurance at Baker Tilly Malaysia and a partner at Baker Tilly Cambodia. Dato’ Lock graduated with a Bachelor of Arts degree in Accounting and Finance from Middlesex University, London.

He is a Chartered Accountant of the Malaysian Institute of Accountants (MIA), an approved Auditor under the Malaysian Companies Act 2016, a registered Auditor with the Malaysia Audit Oversight Board of Malaysia, a foreign auditor approved by Audit Oversight Department of Securities and Exchange Commission of Thailand, as well as an approved auditor with Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA) and Securities & Exchange Regulator of Cambodia.

Dato’ Lock is currently Global Council Member of the Association of Chartered Certified Accountants (ACCA) Malaysia Advisory Committee, Chair of the ACCA Global Forum for Audit and Assurance, Board Member of the Audit & Assurance Standards Board, Member of the Capital Market Advisory Committee of MIA, a Chartered member of the Institute of Internal Auditors Malaysia, a member the ASEAN Chartered Professional Accountants and member of the Industry Advisory Board at HELP College of Arts and Technology.

Dato’ Lock has 20 years of professional working experience and was with PricewaterhouseCoopers and subsequently worked with Hong Leong Management Company, prior to joining Baker Tilly Malaysia.

Joe Heng
Joe Heng
Partner
Joe Heng

Partner
joe.heng@bakertilly.my

Professional Background

Joe Heng is the Group Chief Operation Officer of Baker Tilly Malaysia. He has a Bachelor’s Degree in Commerce, majoring in Accounting and Finance, from the University of Western Australia.

He is a Chartered Accountant of the Malaysian Institute of Accountants, an approved Auditor under the Malaysian Companies Act 2016 and a registered Auditor with the Malaysia Audit Oversight Board of Malaysia, and a foreign auditor approved by Audit Oversight Department of Securities and Exchange Commission of Thailand, as well as an approved auditor with Securities Exchange Regulator of Cambodia.

Joe is a Fellow of the Institute Chartered Accountant Australia and New Zealand, a Chartered Member of the Institute of Internal Auditors Malaysia, an approved Auditor with Kampuchea Institute of Certified Public Accountants and Auditors Cambodia and a member the ASEAN Chartered Professional Accountants.

Joe was formerly with RSM Bird Cameron in Perth and London-based Goldman Sachs International.

Joe currently also serves as Independent Non-Executive Chairman of Daibochi Plastic and Packaging Industry Bhd.

Peou Dara
Peou Dara
Partner, Audit & Assurance
Peou Dara

Partner, Audit & Assurance
dara.peou@bakertilly.com.kh

Professional Background

Peou Dara obtained his Bachelor of Business Administration (Accounting) from National Institute of Management and Bachelor of Science (Computer Science and Engineering) from Royal University of Phnom Penh.

He is an Active Member of the Kampuchea Institute of Certified Public Accountants and Auditors (Cambodia), a Fellow Member of the Association of Chartered Certified Accountants (UK) as well as a member of the Association of Certified Anti-Money Laundering Specialists.

With more than 20 years of professional experience in industry, Dara mainly involves in audit, advisory and corporate finance service area. He has held top Accounting and Finance positions in several leading local business groups in Cambodia.

Dara was formerly a Partner of a privately-owned accounting and audit firm in Cambodia and provides professional services such as audit & assurance, financial advisory, accounting service as well as tax service, which he was specialized in the audit of banks and financial institutions in Cambodia.

He was also a former partner in a corporate finance consulting firm in Malaysia for more than two years and has extensive experience in the undertaking of major projects both in Cambodia and overseas, particularly in projects to successfully obtain a stock exchange listing for companies in a foreign stock market such as the Stock Exchange of Hong Kong.

Dara joined Baker Tilly Cambodia as partner of audit and assurance in October 2020, and his role will be engagement partner as well as partner in charge of quality control review of audit engagements.

Louis Teh Chay Haw
Louis Teh Chay Haw
Director, Tax & Advisory
Louis Teh Chay Haw

Director, Tax & Advisory
louis.teh@bakertilly.com.kh

Professional Background

Louis Teh obtained his Bachelor Degree in Finance / Accountancy from University Malaysia Sabah.

He is a Certified Public Accountant and Auditor of the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA), an approved auditor of the Accounting and Auditing Regulator of Cambodia (ACAR) as well as a Chartered Accountant of the Malaysian Institute of Accountant (MIA).

Louis was formerly with an international accounting firm and has more than 14 years’ experience in the field of accounting, auditing and taxation which includes tax consulting, investigative auditing, financial due  diligence review, reporting accountants, agreed-upon procedures, statutory  audits of listed companies, multinational audits, and SME audits.

His experience covers various industry such as property development, manufacturing, hotel, construction, trading, food and beverage chain etc.

Rivera, Mercurio I Claudio
Rivera, Mercurio I Claudio
Director, Audit & Assurance
Rivera, Mercurio I Claudio

Director, Audit & Assurance
mercurio.rivera@bakertilly.com.kh

Professional Background

Mercurio is a Certified Public Accountant of the Board of Accountancy of the Philippines. He is also a Certified Internal Auditor of the Institute of Internal Auditors.

Mercurio has over 17 years of experience in auditing various multinational, public listed and large local conglomerates primarily in energy and resources, manufacturing, real property, and construction industries. He was involved in audit engagements of local and international banks, media entities, telecommunication and technology industries, healthcare companies, food & beverage, and public sectors etc.

He had wide experience in leading the audit teams in various engagements with extensive reporting and communication with  international and local audit firms. He is also well-equipped with broad knowledge in cross-border transactions related to international bond offerings.

Mercurio was formerly with top 4 international firms in Philippines, Indonesia and Myanmar.

Mov Kimmeng
Mov Kimmeng
Senior Manager, Corporate Advisory
Mov Kimmeng

Senior Manager, Corporate Advisory
kimmeng.m@bakertilly.com.kh

Professional Background

Mov Kimmeng obtained his degree from Pāññāsāstra University of Cambodia, in which he majored in accounting.

He received his Diploma in Cambodian Tax and Diploma in Cambodian Business Law from CamEd Business School.

Kimmeng specialize in corporate advisory on commercial registration and compliance, work permit and compliance works for labor registration.  Apart from that, he has wide experience in relevant compliance works and assignment with various ministries and agencies such as the Ministry of Economy and Finance, the Council for Development of Cambodia, and the Ministry of Land Management, Urban Planning and Construction.

Rosales, Zyrine Joy Obnamia
Rosales, Zyrine Joy Obnamia
Senior Manager, Audit & Assurance
Rosales, Zyrine Joy Obnamia

Senior Manager, Audit & Assurance
zyrine.rosales@bakertilly.com.kh

Professional Background

Zyrine is a Certified Public Accountant of the Board of Accountancy of the Philippines. She is also a Master Degree Holder in Business Administration from De La Salle University, Philippines.

Zyrine has more than 11 years of experience in auditing publicly listed companies and various private companies primarily in hospitality, real estate, mutual funds and retail industry. She was extensively involved in group reporting, cross-border audit and handled special engagements, including agreed-upon procedures and several GAAP conversion projects.

Zyrine is experienced in leading audit teams for various projects and communicating with both local and international audit firms. She has extensive involvement in engagements reporting under IFRS and GAAP.

Zyrine was formerly with top 4 and mid-tier international firms in the Philippines and Indonesia.

Edward Lee
Edward Lee
Senior Manager, Business Services & Advisory
Edward Lee

Senior Manager, Business Services & Advisory
edward.lee@bakertilly.com.kh

Professional Background

Edward Lee received his Bachelor of Science (with Honours) in Applied Accounting from Sunway University College in Kuala Lumpur, Malaysia.

He is a Member of the Association of Chartered Certified Accountants (ACCA).

Edward’s tax and audit experiences cover various industry, like construction, trading, manufacturing, service, agriculture, and construction etc.  He was also involved in audit of public listed companies in Malaysia and Cambodia, as well as group financial reporting engagements.

He was formerly with a top 10 international accountancy firm in Malaysia.

Susan Lai Siok San
Susan Lai Siok San
Senior Manager, Audit & Assurance
Susan Lai Siok San

Senior Manager, Audit & Assurance
susan.lai@bakertilly.com.kh

Professional Background

Susan is a member of the Association of Chartered Certified Accountants (ACCA). She obtained her Bachelor Degree in Accounting from the National University of Malaysia.

Susan has over 10 years of experience in auditing various multinational and publicly listed companies primarily in the oil and gas, manufacturing, retail, and construction industries. She was also involved in audit engagements of financial institutions, telecommunications, food & beverage and logistics, etc.

She has extensive experience in leading audit teams across a range of assignments, engaging in comprehensive reporting and communication with both local and international audit firms. She is also extensively involving in group reporting and cross-border audit engagements.

Susan was formerly with the top 4 international firms in Malaysia and Cambodia.

Roth Vichetra
Roth Vichetra
Manager, Audit & Assurance
Roth Vichetra

Manager, Audit & Assurance
vichetra.r@bakertilly.com.kh

Professional Background

Chetra obtained his Bachelor Degree in International Studies from Institute of Foreign Languages, Royal University of Phnom Penh. He is also a Certified Accounting Technician with UK qualification.

Chetra has over 8 years’ experience in auditing various multinational, publicly-listed, financial institutions, non-governmental organization, manufacturing, real estate, and construction industries. He has been involved in audit engagements of local and international banks, media entities, telecommunication and technology industries, healthcare, food and beverage and public sectors.

He has wide experience in leading the audit teams in various engagements with extensive reporting and communication with international and local audit firms.

Vichetra was formerly with top 4 international firms in Cambodia.

Pen Phearin
Pen Phearin
Manager, Audit & Assurance
Pen Phearin

Manager, Audit & Assurance
phearin.p@bakertilly.com.kh

Professional Background 

Phearin is a Certified Accounting Technician with UK qualification. He also obtained his Bachelor’s Degree in English Education from the Institute of Foreign Languages, Royal University of Phnom Penh. He received his Diploma in Cambodian Taxation and Diploma in Cambodian Business Laws from CamEd Business School.

He has more than 8 years of experience in accounting, finance and auditing area including statutory audit, agreed upon procedures, and other non-audit and assurance works.

His audit experience covers various types of industries, including but not limited to banking and financial institutions, trading companies, security firms, retails, garment factories, manufacturing, constructions, real estates, food & beverages, and non-profit organizations, etc.

He was formerly with one of the top 4 international firm in Cambodia.

Or Pichnimol
Or Pichnimol
Manager, Tax & Advisory
Or Pichnimol

Manager, Tax & Advisory
pichnimol.o@bakertilly.com.kh

Professional Background 

Pichnimol received his Bachelor of Arts from Institute of Foreign Languages, in which he majored in professional communication.

He has more than 7 years’ experience in Cambodian taxation field such as tax advisory, tax compliance, tax audit, tax due diligence and tax registration.

Pichnimol’s tax experience covers multiple industries which include imports & exports, construction, manufacturing, food and beverage, and airlines.

He was formerly with two of the top 4 international firms in Cambodia.

Khoun Saraty
Khoun Saraty
Manager, Tax & Advisory
Khoun Saraty

Manager, Tax & Advisory
saraty.k@bakertilly.com.kh

Professional Background 

Saraty received his Bachelor of Accounting and Finance from CamEd Business School.

Saraty has more than 7 years of combined experience in the field of audit, tax compliance, tax advisory services, tax review and tax due diligence to multinational and international companies.

His experience covers various industries such as garment factory, manufacturing, construction and etc.

He was formerly with one of the top 4 international firms in Cambodia.

Khiev Rathida
Khiev Rathida
Manager, Tax & Advisory
Khiev Rathida

Manager, Tax & Advisory
rathida.k@bakertilly.com.kh

Professional Background 

Rathida received her Bachelor Degree of Business Administration in Accounting from Royal University of Law and Economics. She also obtained a Certificate of Professional Taxation from National Tax School.

Rathida has more than 7 years’ experience in accounting and Cambodian taxation field which includes tax compliance, tax advisory, tax planning, tax review and tax audit.

Her experience covers various industries such as garment, import and export, food and beverage, e-commerce and solar project, etc.

Tan Wenn Wenn
Tan Wenn Wenn
Manager, Tax & Legal Compliance
Tan Wenn Wenn

Manager, Tax & Legal Compliance
wennwenn.tan@bakertilly.com.kh

Professional Background 

Wenn Wenn holds a Bachelor of Laws from Queens University Belfast, UK. She is also a member of the Bar Association of the United Kingdom (UK Bar) and the Bar Association of Malaysia (Malaysia Bar). Wenn Wenn has completed the Bar Professional Training Course (BPTC) in Birmingham. She is admitted to practice law in the United Kingdom & Wales and Malaysia.

Wenn Wenn is currently responsible for Tax and Legal Compliance service at Baker Tilly Cambodia. She has worked on a variety of projects, specializing in banking and finance, labour law, debt recovery, bankruptcy & liquidation matters, tax restructuring analysis in Cambodia, tax & legal advice for small and medium enterprises.

Previously, she worked in a Malaysian law firm and later as in-house legal counsel in a Chinese state-owned enterprise.

Sem Sakada
Sem Sakada
Manager, Audit & Assurance
Sem Sakada

Manager, Audit & Assurance
sakada.s@bakertilly.com.kh

Professional Background 

Sakada currently is a member of the Association of Chartered Certified Accountants (ACCA). He also received his Master Degree in Auditing from Vanda Institute.

Sakada’s expertise includes statutory audit and agreed-upon procedures. His audit experience covers different industries such as banking & financial institutions, retailing, hospitality, trading companies, manufacturing, telecommunication, non-governmental organizations etc.

Sakada was formerly with one of the top 4 accounting firms in Cambodia.