Heng Peng Lee

Heng Peng Lee

Digital Trust & Risk Partner, PwC China

Heng Peng Lee is a Digital Trust & Risk partner. He leads the Enterprise Risk Management (ERM) and SOX 404 market segments and projects in the Greater China Region, and is also a key partner in the Internal Audit (IA) and Integrated Audit segments.

Heng Peng has over 20 years of experience working in Chinese mainland and Singapore providing a wide range of assurance and advisory services including Enterprise Risk Management, Sarbanes Oxley S404 assurance and advisory, operational audit, internal controls review, corporate governance, C-SOX, PN21 assurance and advisory services to State-Owned Enterprises, multi-national, local and public sector organisations.

Heng Peng is also a Subject-Matter-Expert in Sarbanes Oxley (SOX) Act S404 compliance and has led many SOX S404 integrated audit and advisory engagements and advised various key clients in China, Hong Kong, Singapore, and Malaysia. Besides, Heng Peng has excellent business exposure in many major cities within Asia Pacific region and he speaks fluent Mandarin, Cantonese, English and Malay.

Heng Peng is a Chartered Certified Accountant of the Association of Chartered Certified Accountants UK (ACCA), a Chartered Accountant of the Institute of Singapore Chartered Accountants (ICSA), a Certified Internal Auditor (CIA) and also a member of the Information Systems Control and Audit Association (ISACA). 


  • Audit
  • Assurance and Business Advisory