Honorary Advisory Panel
Honorary Advisory Panel is established on 11 December 2012 to assist the AFRC in discharging its functions and responsibilities arising from or in relation to the Accounting and Financial Reporting Council Ordinance. The function of the Honorary Advisers is to advise the AFRC, including its committees and staff, with respect to any matter referred to the Honorary Advisers by the AFRC.
Sir David Tweedie is a globally recognised leader in accounting and financial reporting, with a career dedicated to advancing international financial reporting standards. He served as the inaugural Chairman of the International Accounting Standards Board (IASB) from 2001 to 2011, where he lead the global adoption of IFRS from a handful of countries to over 120 jurisdictions. He regularly engaged with senior government officials and regulators worldwide and was a member of the Financial Stability Board. Prior to this, he was the national technical partner at KPMG and the first full-time Chairman of the UK Accounting Standards Board. From 2012 to 2019, he chaired the Board of Trustees of the International Valuation Standards Council, where he championed the global adoption and quality of International Valuation Standards, promoting consistency and confidence in valuation practices worldwide.
Sir David Tweedie holds a Bachelor of Commerce and PhD from Edinburgh University and qualified as a Scottish Chartered Accountant. He has held prominent academic roles, received honorary degrees from nine UK universities, and was elected to the Accounting Hall of Fame in 2013.
Ms Jacqueline Chan is currently the Managing Director, Chief Financial Officer and Alternate Chief Executive of DBS Bank Hong Kong. She has extensive experience in the financial services sector. Prior to joining DBS, she held various senior positions in global banks including Deutsche Bank, Barclays Group and Salomon Brothers. Ms Chan presently serves as the Vice Chair of the Hong Kong Strategy Advisory Group of the Institute of Chartered Accountants in England and Wales and was the Vice President of Association of Women Accountants Hong Kong. She is a fellow member of the ICAEW, HKICPA and ACCA, and holds an MBA degree.
Ms Cheung is the Senior Partner of KPMG Hong Kong. She is the Past President of the Hong Kong Institute of Certified Public Accountants. She currently serves as member of various public service committees, including the Standing Commission on Civil Service Salaries and Conditions of Service, the Standing Committee on Company Law Reform, the Consumer Council and the Transport Advisory Committee. She is also the Non-Executive Director of the Insurance Authority, the Hong Kong Cyberport Management Company Limited, the Hong Kong Genome Institute and The Hong Kong Mortgage Corporation Limited.
Mr Walter Cheung is the Founder and Managing Director of Walter Cheung Communications Limited. He has received over 100 industry awards, both locally and internationally, including two PR Professional of the Year awards and the Best General Reporter Award from the Newspaper Society of Hong Kong. He was Senior Adviser to the CEO and Founding Head of Communications & Sustainability at Hang Seng Bank. Mr Cheung actively contributes to various professional and community organisations. He serves as a member of the Sustainability Committee of Hong Kong Management Association, the PR Committee of the Community Chest of Hong Kong, the Hong Kong Federation of Journalists, and the China International Public Relations Association.
Dr Chow is the inaugural CEO at Tracker Group, an award-winning research institute with a mission to transform global financial activities and reallocate capital to create a net zero and nature-positive future.
She has 25+ years’ experience in investment management, research & consulting, with a focus on technology and sustainability. She is the Chair and board member of the International Corporate Governance Network (ICGN), an organization led by investors responsible for assets under management in excess of $US90 trillion from over 40 countries and territories. Prior to her current role, she was Managing Director at UBS Asset Management. She also worked at Credit Suisse, HSBC, Federated Hermes and Schroders, and was a board member of HSBC Asset Management (UK) Limited.
Ms Hui has over 20 years of banking and finance experience. She is currently the founder and CEO of Net Zero Asia Limited, a company that focuses on carbon asset development and carbon finance innovation. Before then, from 2013 to early 2022, Ms Hui was with Hong Kong Exchanges and Clearing Limited (HKEX) where she served as Chief Operating Officer of its Listing Division until early 2020. She then initiated and established HKEX’s green and sustainable finance department and HKEX’s STAGE. Prior to HKEX, Ms Hui was with UBS in various roles including Global Chief Operating Officer of its Legal & Compliance Department.
Ms Hui is currently an adjunct professor in the Division of Environment and Sustainability at The Hong Kong University of Science and Technology, Deputy Chairman of the Sustainability Committee of The Hong Kong Institute of Certified Public Accountants and a member of the UK Directors’ Climate Forum (Chapter Zero). She is also a qualified lawyer in Hong Kong and in England and Wales.
Mr Hui, CFA, is the Group Chief Financial Officer of Hong Kong Exchanges and Clearing Limited.
Mr Hui has served Morgan Stanley Asia in asset management and HSBC in investment banking. He has served as Chief Financial Officer of Digital China Holdings and K Wah International Holdings. He has also been the Finance Director of MTR Corporation Limited from 2016 to 2023.
Mr Hui is chairman of the Standing Committee on Disciplined Services Salaries and Conditions of Service of HKSAR Government. He is also an independent non-executive director of OCBC Bank (Hong Kong) Limited.
Mr Kan is a seasoned professional with a distinguished career in audit and financial services. After graduating from the University of Birmingham in the UK, he joined KPMG Birmingham in 1988. In 1992, he transferred to KPMG Hong Kong, where he was admitted to the partnership in 2001. Prior to his retirement in June 2014, Peter served as an audit partner in the Beijing office of KPMG China, bringing extensive expertise in delivering audit services for both PRC and international companies.
Ms Leung is a seasoned HR executive with over 30 years of experience across Asia, the UK, and Europe. Until her retirement in January 2025, she held dual roles as General Manager, Group People & Culture Services for Jardine Matheson and People & Culture Director of Jardine Pacific. She led initiatives in HR and talent strategy, leadership development, cultural transformation, and top executive compensation and reward, and established the Group’s grading system impacting over 200,000 employees. Hayly also pioneered Jardine’s first Group Wellness Program. Her governance experience and global perspective make her a valued advisor on people and organizational matters.
Janet Li, CFA, MAoF, is the Chief Executive Officer of BEA Union Investment Management Limited. Prior to joining BEA Union Investment, she was the Wealth Business Leader for Asia and a Partner at Mercer where she led the Retirement and Investment business of the firm in the region. Janet is a Member of the Human Capital Committee of the Financial Services Development Council. She is also an Adjunct Associate Professor of The Faculty of Business and Economics at The University of Hong Kong.
Mr Mak was a partner of PwC Hong Kong. He is also a past Chairman of The Association of Chartered Certified Accountants, Hong Kong. He has over 30 years of experience in providing assurance and advisory services in Hong Kong and Mainland China with capital market related activities.
Mr Smith is an independent corporate director. He served as President and CEO of CFA Institute from January 2015 to September 2019. Previously he owned and ran Asia Alternative Asset Partners, a Hong Kong Hedge Fund Group. He first came to Hong Kong in 1996 to run the Bank of Bermuda’s securities servicing business and on sale to HSBC acted as Global Head of HSBC’s alternative funds servicing business. From 1984 to 1995 he worked for Ermitage International as a European fund manager spending the last seven years as CEO. He is a Fellow of the Chartered Accountants of England and Wales, a Chartered Financial Analyst and holds a Master of Arts degree from Oxford University.
Mr Eric Tang has served as an Adviser to Deloitte Touche Tohmatsu (Deloitte) since his retirement in 2022 and is an independent non-executive director of a listed company in Hong Kong. With over 35 years of audit and assurance experience, he was a member of the Financial Reporting Review Panel (FRRP) between July 2018 and July 2024. During his tenure as a partner of Deloitte from 1999 to 2022, Mr Tang held various leadership roles, including National Professional Practice Director and China Governing Board member in Deloitte China.
Mr Keith Yuen is the Financial Services Organisation Technology Consulting Leader of EY Greater China and has over 30 years of consulting experience. His expertise includes regulatory compliance, cybersecurity, cross-border data management, IT Audit, and IT management.
Mr Yuen is actively engaged in industry research, contributing to studies on Hong Kong's development as an international cross-border data center. He provides IT risk and security advice and contributes security-related articles to major media outlets. He is currently a Senior Adviser at Information Systems Audit and Control Association (ISACA) and a member of CPA Australia.