Partner, PwC China
Yvonne Kam is our partner in the Capital Market and Accounting Advisory Services partner in China. She joined PwC in the US in 1992. She moved to our Shanghai office in 1994 and has been with the firm since then.
In 1999, Yvonne set up and led our Accounting Consulting Services (ACS) team which included 13 partners, 5 directors and 45 consultants across Hong Kong, mainland China, Taiwan and Singapore and provided strategic direction to grow the team. ACS is a specialised function with PwC that has overall and ultimate responsibility over accounting technical matters. It provides technical advice to audit engagement teams as well as external clients concerning complex accounting matters. It works on cutting-edge issues, provide thought-leadership pieces including issuing publications, conduct training as well as supporting standard-setters and working with regulators.
Yvonne also actively engaged in capital markets work and she works closely with the Ministry of Finance as well as the International Accounting Standards Board on China's accounting standards convergence since 2006. She was intensely involved with the amendment of two International Financial Reporting Standard (IFRS), namely, 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), which had pervasive impact to Chinese State-owned entities. She is also involved with the amendment to IAS 40 Investment Properties which addresses the transferring of properties under development into and out of investment properties.
Yvonne was a member with the Hong Kong Institute of Certified Public Accountants as a member with the China Accounting Standards Standing Committee from 2010 to 2012. She is currently a member of the Advisory Board on Accounting Studies at the Chinese University of Hong Kong since 2012 and she is invited to be a guest speaker with at the Chinese University of Hong Kong and Shanghai National Accounting Institute from 2013 onwards. In July 2016, Yvonne was appointed by the Ministry of Finance in China to join the first committee of the Advisory Board of the Accounting Standard for Business Enterprise.
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