Kam Leung

Kam Leung joined the IESBA technical team in August 2020. In her capacity, she provides technical direction and support on developing IESBA pronouncements and manages the Board’s relationship with major stakeholders.

She currently leads the Use of Experts Project which is developing revisions to the Code to address the ethical behavior expected when experts are used in reporting and assurance (including sustainability assurance).

Previously, she was also the staff lead of two IESBA Technology work-streams which was completed at the end of 2022, cumulating in technology-related revisions to the Code and the issuance of the Phase 2 technology fact-finding report at the end of 2022. As part of the work-streams, several technology-related non-authoritative resources were also published to guide stakeholders’ ethical decision-making when using technology. She had also supported the Non-Assurance Services project during the finalization of the revisions.

Ms. Leung has a broad range of experience in managing audits, management reporting, and standard setting through her prior roles at PwC, Prudential Corporation Asia, and the Hong Kong Institute of CPAs,

Ms. Leung holds a Bachelor of Science in Biology and a Bachelor of Arts in Political Science from the University of California San Diego. She is a certified public accountant and a member of the Hong Kong Institute of CPAs and an associate member of the New York State Society of CPAs.

Read a short interview with Kam.