Relevant experience
Hongchhay is a Senior Manager with over 11 years of
experience in Assurance, specializing in financial audits,
corporate reporting services (CRS) and credit risk-related
work. Currently, he leads a team of credit risk
professionals (CRP) at PwC Cambodia.
Hongchhay has conducted statutory audits, reviews and
agreed-upon procedures engagements across a range of
industries including banking, micro-finance institutions,
manufacturing, retail, auto dealers and energy (service
concession arrangements). His primary focus is the
financial services sector.
He’s managed project teams on numerous CIFRS
conversion projects for commercial and specialised
banks, including first-time CIFRS adoption, CIFRS 16
implementation, expected credit loss (ECL) model
implementation for CIFRS 9, as well as CIFRS for SMEs
conversion projects for micro-finance institutions and
leasing.
Hongchhay has also been involved in developing CIFRS
9 governance frameworks, impairment policies, controls
and procedures for commercial banks, and accounting
policies for corporate entities.
As a credit risk professional, Hongchhay assesses and
evaluates the appropriateness of model methodologies and
assumptions. He designs procedures for ECL model audits,
and reviews ECL related disclosures.
As part of his involvement in KH Corporate Reporting Services
(KH CRS), Hongchhay performs accounting technical reviews
on consolidated and separate financial statements prepared in
accordance with CIFRS and CIFRS for SMEs. He provides
clients with accounting advice and offers accounting
consultations to his colleagues in Assurance and Deals.
In addition, Hongchhay has conducted accounting trainings for
commercial banks, specialized banks, and corporate dealers
on topics such as CIFRS (including CIFRS 16), financial
statement preparation, and CIFRS 9 modeling. Within PwC
Cambodia, he has served as an instructor for six years,
delivering assurance courses, accounting standards and
annual IFRS updates, financial services industry training, and
ECL audit trainings.

Relevant experience
Lin is an assurance director with more than 12 years of
experience in assurance practice, including financial
audits for commercial banks.
Her current audit portfolio includes clients from various
sectors in the financial industry, such as commercial
banks, microfinance institutions, and other companies.
Additionally, she has been involved in auditing CIFRS
reports for commercial banks.
With her extensive knowledge of the Cambodia
macroeconomic environment, the current state of the
financial sector and PwC’s global best practices, Lin will
bring leading practices in corporate governance,
information disclosure, accounting and internal control
compliance to commercial banks. She is dedicated to
providing solid audit services and practical development
recommendations.
As a local team manager, Lin understands the local culture and
business practices, making her passionate about delivering
professional services that contribute to the next-stage development
of entities.
Lin has also contributed to the review of the Chart of Accounts,
manuals, and monthly reports to ensure alignment with CIFRS
and their implementation by banks.
Lin is a fellow member of the Association of Chartered Certified
Accountant of the United Kingdom, and an active member of the
Kampuchea Institute of Certified Public Accountants and Auditors
(KICPAA).