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About us
Honorary Advisory Panel

Mr Roger Best, JP

Mr Best was a partner of Deloitte Touche Tohmatsu and is a former president of the Hong Kong Institute of Certified Public Accountants. He has chaired the Hong Kong Institute of Certified Public Accountants Financial Reporting Standards Committee and has also been a member of the IFRS Advisory Council.

Mr Clement Chan

Mr Chan is the Managing Director – Assurance of BDO Limited and is a former president of the Hong Kong Institute of Certified Public Accountants. He has actively participated in standard setting and governance activities of the Institute.

Dr Moses Cheng, GBM, GBS, OBE, JP

Dr Cheng is currently the Chairman of the Insurance Authority. He is also a consultant of PC Woo & Co. after serving as its Senior Partner for 21 years. He has extensive experience in listing matters.

Mr Chew Fook Aun

Mr Chew has over 30 years of experience in accounting, auditing and finance in the United Kingdom and Hong Kong. He is currently the deputy chairman and executive director of Lai Sun Garment (International) Limited and Lai Sun Development Company Limited, the executive director of eSun Holdings Limited, and the chairman and executive director of Lai Fung Holdings Limited.

Mr Eugene Fung, SC

Mr Fung is a barrister in private practice. He is experienced in the fields of commercial law, trusts and probate, tax, property litigation, and company and insolvency law.

Dr PM Kam, BBS

Dr Kam is a certified public accountant. He is a former CEO of the Financial Reporting Council. Prior to joining the Financial Reporting Council, he was the group financial controller of Jardine Matheson Limited.

Mr Edward Kwan, MH

Mr Kwan was formerly the chief executive officer of HSBC Broking Services (Asia) Limited.

Mr Clement Kwok

Mr Kwok is the Managing Director and Chief Executive Officer of the Hongkong and Shanghai Hotels, Limited. He has served on the Listing Committee of The Stock Exchange of Hong Kong Limited, the Takeovers and Mergers Panel, the Securities and Futures Appeals Tribunal, the Hang Seng Index Advisory Committee and the Harbourfront Commission, as well as the Interpretations Committee of the International Accounting Standards Board in London.

Mr Anthony Leung

Mr Leung is the Assurance Leader of Ernst & Young member firms for Hong Kong and Macau. He is a former member of the Listing Committee of The Stock Exchange of Hong Kong Limited from 2009 and completed the six-year term in 2015. He had previously served on the Professional Conduct Committee of the Hong Kong Institute of Certified Public Accountants. He is a member of both the Hong Kong Institute of Certified Public Accountants and The Institute of Chartered Accountants in Australia.

Mr Albert Li

Mr Li was formerly a partner of KPMG Hong Kong and his main responsibilities were technical advisory and audit.

Dr Eric Li, GBS, JP

Dr Li is a senior partner of Li, Tang, Chen & Co, Certified Public Accountants and an independent nonexecutive director of a number of listed companies in Hong Kong. He is also a member of the 12th National Committee of the Chinese People’s Political Consultative Conference.

Mr Tim Lui, SBS, JP

Mr Lui is a senior advisor of PricewaterhouseCoopers in Hong Kong and a deputy of The National People’s Congress of the People’s Republic of China.

Ms Teresa Ma

Ms Ma is an experienced lawyer and a mediator. She was a partner and a member of the International Board of Linklaters.

Mr Stephen Mercer

Mr Mercer is a partner with KPMG in Hong Kong.

Mr Kenneth Morrison

Mr Morrison is a Practicing Director of Mazars Hong Kong. He has served on several committees of the Hong Kong Institute of Certified Public Accountants including Accounting Standards, Practice Review and Ethics. Mr Morrison is also a council member of the Institute of Chartered Accountants of Scotland.

Mr Keith Pogson

Mr Pogson, is the Global Assurance Leader for Banking & Capital Markets at Ernst & Young (EY), and the Founder and former Regional Managing Partner of the Asia Pacific Financial Services Practice of EY. Mr Pogson is the EY representative on the Bank Working Group of the Global Public Policy Committee of the Big 4 +2 firms. Mr Pogson is a former president of the Hong Kong Institute of Certified Public Accountants (HKICPA) in 2012, and continues to be a member of the Regulatory Oversight Board, the Audit Committee and the Disciplinary Panel of the HKICPA and was previously the Chair of the Ethical Standard Setting Committee and the Assurance Standards Setting Committees of the HKICPA. He is a member of the Listing Committee of The Stock Exchange of Hong Kong Limited and a member of the Standing Committee on Company Law Reform of the HKSAR Government. Mr Pogson is a Fellow and Practicing member of the HKICPA, a Fellow of the Institute of Chartered Accountants in England & Wales, and a Member of the Hong Kong Securities and Investment Institute.

Mr Michael Scales

Mr Scales was previously Corporation Secretary of The Hongkong and Shanghai Banking Corporation Limited. He also served as a member of the Standing Committee on Company Law Reform, Securities and Futures Commission Share Registrars Disciplinary Committee and Securities and Futures Commission Dual Filing Advisory Group.

Mr Stephen Taylor

Mr Taylor is senior partner in national audit and assurance technical department of Deloitte China and head of the Deloitte Asia Pacific IFRS centre of excellence based in Hong Kong. He is a member of the International Accounting Standards Board IFRS Advisory Council and a former chairman of Listing Committee of The Stock Exchange of Hong Kong Limited.

Mr Huen Wong, BBS, JP

Mr Wong is the Principal of Fried Frank, Hong Kong and Shanghai offices. He is the former Chairman of the Communications Authority. He is also the former President of the Inter-Pacific Bar Association and the Law Society of Hong Kong.

Mr Elton Yeung

Mr Yeung is the Strategy and One Firm Services Leader of PricewaterhouseCoopers. He has extensive audit and business advisory experiences, and has led numerous complex restructuring and listing engagements, including initial public offerings of PRC state-owned and private-owned enterprises seeking listing in the US, HK and Mainland China markets. He has in-depth understanding of relevant regulatory environment and financial reporting requirements for listed companies.


Honorary Advisory Panel is established on 11 December 2012 to assist the FRC in discharging its functions and responsibilities arising from or in relation to the Financial Reporting Council Ordinance. The function of the Honorary Advisers is to advise the FRC, including its committees and staff, with respect to any matter referred to the Honorary Advisers by the FRC.

Page last updated: 12 March 2018