Yvonne Kam

Yvonne Kam joined PwC in the United States in 1992. She moved to the Shanghai office in 1994 and has worked for the firm ever since. In 1999, she set up and led our accounting technical team. She has provided technical advice to audit engagement teams and external clients on complex accounting matters for many years. She led the team in working on cutting-edge issues and providing thought leadership pieces, including publishing, conducting training, supporting standard setters, and working with regulators.

Since 2006, Yvonne has also worked closely with regulators to align China's accounting standards with international accounting standards. She played an integral role in amending two International Financial Reporting Standards (IFRS): IAS 24, Related Party Transactions (the State-controlled entities amendment in 2009), and IFRS 1, First-Time Adoption of IFRS (the fair value as deemed cost exemption in 2010). These amendments had a significant impact on Chinese state-owned entities. Yvonne was also involved in amending IAS 40, Investment Properties, which addresses transferring properties under development into and out of investment properties.

Since 2018, Yvonne has been working to connect financial and non-financial reporting by focusing on cutting-edge disclosure issues. She maintains long-term communication and engagement with regulators and well-known corporations. As a member of the International Sustainability Board (ISSB) Transition Implementation Group, she has contributed to the application and localisation of the International Sustainability Disclosure Standards.

Under her leadership, the sustainability reporting technical team has accumulated hundreds of professional insights on connectivity (the linkage between financial and sustainability reporting), the new HKEx climate disclosure rules, ISSB standards and developments, EU sustainability disclosure standards (ESRS), and other local sustainability disclosure requirements issued by the three stock exchanges and the Ministry of Finance.

Qualifications:

• Member of the American Institute of Certified Public Accountant
• Member of the Certified Public Accountant (CPA) in Connecticut, U.S.A
• Fellow of the Hong Kong Institute of Certified Public Accountants
• Chartered Accountant of the Institute of Chartered Accountants in England and Wales

Appointments:

• ISSB Transition Implementation Group member
• Deputy Chairman of the Hong Kong Institute of Certified Public Accountants (HKICPA) Sustainability Disclosure Standards Committee
• Member of the Ministry of Finance of the Peoples Republic of China's Accounting Standards Advisory Committee
• Member of the ESG Professional Committee of the China Listed Companies Association
• Member of the Hong Kong Green Finance Association Working Group on Sustainable Disclosure, Policies and Guidelines