Meet the Team
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
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 also sits on the Baker Tilly International Board and is the Baker Tilly International APAC Regional Chair.
He holds 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.
Andrew is not only a Chartered Accountant of the Malaysian Institute of Accountants (MIA) but was also admitted as an Advocate & Solicitor of the High Court of Malaya. He is both a registered Auditor with the Malaysia Audit Oversight Board, as well as an approved Liquidator under the Malaysian Companies Act 2016.
As with all aspiring accountants, Andrew started his career in Audit & Tax. Eventually, he found his specialisation in Corporate Finance, Liquidation, Receivership and Fraud Investigation. His 25 years of experience and industry exposure includes property development, construction, restoration of abandoned housing and schemes, scrap metal recycling, hotels, underwater aquarium aquatic business, mining, timber, plantations, retail and manufacturing.
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, a Chartered Member of the Institute of Internal Auditors Malaysia, an approved Foreign Auditor with the Securities and Exchange Commission, Thailand, a Member of Kampuchea Institute of Certified Public Accountants and Auditors Cambodia, as well as a Member of the ASEAN Chartered Professional Accountants.
Dato’ Lock is currently a Global Council Member of the Association of Chartered Certified Accountants (ACCA) and a member of its Audit Committee. He is also the Chairman of the ACCA Global Forum for Audit and Assurance, the Past Vice President of ACCA Malaysia Advisory Committee, a Board Member of the Audit & Assurance Standards Board and a Member of the Capital Market Advisory Committee of MIA. He was a Board Member of the Industry Advisory Board at HELP College of Arts and Technology. He is currently a Member of the Professional Standards Committee of Baker Tilly International and an interviewer for approval of Audit License in Malaysia.
Dato’ Lock is experienced in audit in a wide range of industries, including property development, construction, manufacturing, automobiles, university, service, trading, resort / hotel operations, oil and gas, retails and software development. He is also experienced in corporate exercises, financial due diligence, investigative audit and IPO in various jurisdictions.
Joe Heng
Partner
joe.heng@bakertilly.my
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, a registered Auditor with the Malaysia Audit Oversight Board, a Chartered Member of the Institute of Internal Auditors Malaysia, an approved Foreign Auditor with the Securities and Exchange Commission, Thailand, a Member of Kampuchea Institute of Certified Public Accountants and Auditors Cambodia as well as a member of the ASEAN Chartered Professional Accountants.
Joe is a Fellow of the Chartered Accountants Australia and New Zealand. Joe was formerly with RSM Bird Cameron in Perth and Goldman Sachs International in London.
Joe previously served as an Independent Non-Executive Chairman of Daibochi Plastic and Packaging Industry Bhd, a publicly listed company on Bursa Malaysia.
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
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
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
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
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
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
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.
Tan Wenn Wenn
Senior 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.
Pen Phearin
Senior 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.
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.
Sun Linda
Manager, Audit & Assurance
linda.sun@bakertilly.com.kh
Professional Background
Linda is a member of the Association of Chartered Certified Accountants (ACCA). She acquired her Bachelor of Accounting and Finance and Certified Accounting Technician (CAT) at CamEd Business School.
Linda’s expertise includes statutory audit, agreed-upon procedures, and engagement report. With over 5 years of practice, her audit experience covers different industries such as banking & financial institutions, retailing, logistic, trading companies, manufacturing, telecommunication, non-governmental organizations, etc.
She was formerly with one of the top 4 accounting firms in Cambodia.
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.
Pen Sopanha
Manager, Tax & Advisory
sopanha.p@bakertilly.com.kh
Professional Background
Sopanha obtained his Master Degree in Professional Accounting from Monash University in Australia and received his Bachelor Degree of Economics in Pāññāsāstra University of Cambodia.
He has wide experience in various taxation assignments such as tax audit, transfer pricing, due diligence, tax advisory, double tax agreement, VAT refund and application for tax package.
With a 6 years’ wide experience in taxation field, Sopanha’s expertise covers various industry such as manufacturing, construction, airlines, import & export and real estate etc.
He was formerly with one of the top 4 international firms in Cambodia.
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.
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.
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.