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Thanks to all our sponsors, speakers, and attendees who made the inaugural Firm-wide Training 2025 an outstanding success! We look forward to seeing you next year. Go here for photos of the event.

About Firm-wide Training 2025

Continuous learning and collaboration are at the heart of our firm’s success. This firm-wide event brings together professional training and team-building activities designed to strengthen both technical excellence and interpersonal connection.

Participants will engage in sessions that enhance professional knowledge, reinforce audit quality, and foster teamwork across departments and offices. By combing learning with shared experiences, the event aims to inspire collaboration, build trust, and cultivate a stronger, more connected firm culture.

Agenda

8:00 - 8:55

Sign- in

9:00 - 10:00

Opening Speech

  • Drew Bernstein

    Co-Chairman

  • Neil Pinchuk

    Co-Chairman

  • Fairmont Ballroom

10:00 – 11:00

A&A update - Part I: SEC Reporting and Accounting Update

  • William Gao

    Quality Control Partner

  • Fairmont Ballroom

11:00 - 11:15

Tea Break

11:15 - 12:15

Independence/Ethic (Case study)

  • Tina Xu

    Senior Manager

  • Fairmont Ballroom

12:15 - 13:30

Buffet Lunch

  • 1F, Spectru

13:30 – 14:30

A&A update - Part II: IPE - Relevance & Reliability

  • Bernard Zhao

    Senior Manager

  • Fairmont Ballroom

14:30 -15:30

A&A update - Part I: Sampling and business season reminder (Case study)

  • Samuel Li

    Senior Manager

  • Fairmont Ballroom

15:30 - 15:45

Tea Break

15:45 - 16:30

QC 1000 - internal control set up

  • Mark Wang

    Director

  • Fairmont Ballroom

16:30 – 17:00

A&A update - Part II: AS 2310 The Auditor’s Use of Confirmation update

  • Elaine Li

    Senior Manager

  • Fairmont Ballroom

17:00 - 18:00

Pre-Closing Remark

  • Drew Bernstein

    Co-Chairman

  • Fairmont Ballroom

After 18:00

Dinner and free time

  • Arrange by yourselves

8:25 - 8:55

Sign- in

9:00 - 11:00

Change of Auditor (Case study)

  • Katerina Zhang

    Director

  • Mel Wang

    Senior Manager

  • Fairmont Ballroom

11:00 - 11:10

Tea Break

11:10 – 12:30

PCAOB Finding (JET, Revenue (including disclosure), use of specialist, Tenure and etc.)

  • Tina Cheng

    PIC, Quality Control

  • Jessie Wei

    Quality Control Partner

  • Mel Wang

    Senior Manager

  • Fairmont Ballroom

12:30 - 13:45

Buffet Lunch

  • 1F, Spectru

13:45 - 14:15

Marketing:Why Matketing Matters- Even in an Audit Firm

  • Andrea Cheng

    Chief Marketing Officer

  • Fairmont Ballroom

14:15 - 15:15

IT Audit Part

  • Hans Su

    Managing Director - Head of IT Audit

  • Fairmont Ballroom

15:15 - 16:00

Tea Break

16:00 – 18:00

Level 1 & Level 2 (A & EA) - ICFR Basics

Level 3 & Level 4 (S1 - AM) - ICFR In-depth

  • Bernard Zhao

    Senior Manager

    Jinli Ballroom

  • Jessie Wei

    Quality Control Partner

    Fairmont Ballroom

  • Justin Hu

    Director

Level 1 & Level 2 - ICFR Basics

  • Bernard Zhao

    Senior Manager

  • Jinli Ballroom

Level 3 & Level 4 (S1 - AM) - ICFR In-depth

  • Justin Hu

    Director

  • Jessie Wei

    Quality Control Partner

  • Fairmont Ballroom

16:00 - 17:00

M+ Meeting

Business Development - Sharing

  • Joy Pan

    Senior Partner

  • Jacken He

    Partner

  • CUBE 3 Ballroom

17:00 - 18:00

M+ Meeting

1) Busy Season Audit Preparation

2) Project Management (Milestone update/SEC list update etc)

  • Rong Liu

    Senior Partner - Head of SPAC and Japanese Practices

  • Tina Cheng

    PIC, Quality Control

  • CUBE 3 Ballroom

18:00 - 18:30

M+ Meeting

Q & A and free talk

  • CUBE 3 Ballroom

After 18:30

Dinner and free time

  • Arrange by yourselves

8:45 - 15:30

Team Building

18:30 - 21:00

Gala Dinner

Speaker Row

Drew Bernstein

Co-Chairman

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Neil Pinchuk

Co-Chairman

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Tina Xu

Senior Manager

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William Gao

Quality Control Partner

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Samuel Li

Senior Manager

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Hans Su

Managing Director - Head of IT Audit

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Katerina Zhang

Director

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Mel Wang

Senior Manager

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Tina Cheng

Partner in Charge, Quality Control

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Jessie Wei

Quality Control Partner

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Bernard Zhao

Senior Manager

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Elaine Li

Senior Manager

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Mark Wang

Director

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Justin Hu

Director

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Rong Liu

Senior Partner - Head of SPAC and Japanese Practices

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Joy Pan

Senior Partner

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Jacken He

Partner

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Raffle Prize Sponsors

Thank you to the following sponsors for providing prizes for this event.

Location & Hotel

Drew

Co-Chairman

Session

Nov 19th 09:00 - 10:00

Opening Speech

Nov 19th 17:00 - 18:00

Pre-Closing Remark

About

Drew Bernstein is the Co-Chairman and Co-CEO of MarcumAsia, initially co-founder of Bernstein & Pinchuk, a PCAOB registered accounting firm which has been providing SEC audit and advisory services to Asian companies since 1983. The firm was formerly an affiliate of Marcum LLP. Today, MarcumAsia is one of the largest middle market accounting firms servicing Asia-based, US publicly traded companies and the most active independent auditor for cross-border IPOs and SPAC mergers.

Bernstein is a distinguished expert with deep knowledge of the Asia and U.S. financial ecosystem with experience extending across Asia, Europe, and Africa. His industry experience encompasses technology, education, retail, manufacturing, hospitality, pharmaceutical and real estate. Bernstein directs a global team, featuring highly trained PCAOB and SEC accounting experts and financial consultants working in New York City as well several offices across mainland China, Hong Kong, Singapore and Japan.

Additionally, Bernstein is respected as a valuable industry thought leader and news commentator. He has published articles for Forbes.com, CFO.com and China Daily and is often a resource to prominent new media outlets such as Bloomberg TV, CNBC, Reuters, The Financial Times, Barron’s, MarketWatch and more regarding Chinese IPOs, China’s economic growth, investment appetite, innovation trends, corporate governance, SEC regulations and more.

Bernstein graduated from the University of Maryland with a B.S. in Accounting. Currently, he resides in New York City with his wife and children.

Neil Pinchuk

Co-Chairman

Session

Nov 19th 09:00 - 10:00

Opening Speech

About

Neil Pinchuk the Co-Chairman of MarcumAsia, a PCAOB-registered accounting firm headquartered in New York. Marcum is ranked within the top U.S. accounting firms, and the combined firm is one of the largest middle-market accounting firms servicing China-based, US publicly traded companies. Mr. Pinchuk has more than 40 years’ experience advising public (Securities and Exchange Commission – regulated) and non-public companies in diverse industries, including manufacturing, wholesaling, retail, professional entertainers, professional athletes, professional practices, nonprofit entities, the U.S. Dept. of Housing and Urban Development, investment funds, broker dealers, and real estate.

He is considered a technical expert in multi-state taxation, partnership and corporate taxation, U.S. taxation of foreign companies and investors, payroll and sales taxes, and taxability of like-kind exchanges. His extensive international experiences have made him an authority in forming U.S. companies complying with federal, state, and local tax laws, as well as SEC and U.S. accounting and auditing standards and regulations.

In addition to conducting technical training seminars, Mr. Pinchuk is a speaker at industry conferences. He has qualified as an expert witness and also serves as a director and officer of a prestigious foundation that was honored with the President’s Voluntary Action Award by the late President Ronald Reagan.

Mr. Pinchuk graduated with honors from the accelerated accounting program at the State University of New York at Albany and is licensed in the State of New York and other states.

Tina Xu

Senior Manager

Session

Nov 19th 11:15 - 12:15

Independence/Ethic (Case study)

About

Ms. Tina Xu holds a Master's degree in Accounting from Southern Illinois University in the United States, which she completed with a full scholarship. She is a certified member of both the American Institute of Certified Public Accountants (AICPA) and the Chinese Institute of Certified Public Accountants (CICPA), with extensive experience in auditing U.S. publicly listed companies.

She has repeatedly provided a wide range of professional services to dozens of listed and private companies in the United States, Mainland China, and other regions, including annual audits and initial public offering (IPO) audits. Her professional experience spans industries such as education, online finance, manufacturing, new energy, and medical devices and services. She possesses in-depth knowledge of accounting standards in the education and online finance sectors and excels in handling complex transaction accounting.

Additionally, Ms. Xu has substantial experience in professional advisory services, including IPO consulting, financial compliance remediation, and internal control management.

William Gao

Quality Control Partner

Session

Nov 19th 10:00 – 11:00

A&A update - Part I: SEC Reporting and Accounting Update

About

Mr. Gao has over 10 years of experience of assurance service in public accounting firms and accounting, internal audit experience in China-based US public companies. William has work experience in PwC China and Beijing office of US public accounting firm. Mr. Gao has experience in variety of industries, including telecommunication, technology, biotech, manufacture and logistic.

Samuel Li

Senior Manager

Session

Nov 19th 14:30 -15:30

A&A update - Part I: Sampling and business season reminder (Case study)

About

Mr. Samuel Li is a professional with over a decade of experience in audit and capital markets across the Asia-Pacific region, and is a qualified member of the Hong Kong Institute of Certified Public Accountants (HKICPA). Prior to joining Marcum Asia, he served as a Senior Manager in the Audit practice at PricewaterhouseCoopers.

His extensive audit and advisory experience spans a diverse range of industries, and he has served clients from various countries and regions, including Mainland China, Hong Kong, Japan, and Singapore. The sectors he has worked in are equally varied, encompassing e-commerce, online media, services, manufacturing, and more.

Mr. Li is committed to delivering high-quality audit services. He develops a deep understanding of his clients' business needs and provides tailored professional support and advice based on their specific circumstances. Through his efficient and professional approach, he is dedicated to creating value and offering comprehensive support for their business growth.

Hans Su

Managing Director - Head of IT Audit

Session

Nov 20th 14:15 - 15:15

IT Audit Part

About

Hans Su has over 16 years of consulting service experience in internal control and system audit, including extensive knowledge of ERP applications and system evaluation. As the Managing Director of MarcumAsia’s system audit department, he is leading IT audit, assurance, and advisory services for publicly traded and private companies under PCAOB standards. Expert in building and managing high-performing IT audit teams, driving client satisfaction, and ensuring compliance with Sox 404, SOC 1/SOC 2, cybersecurity regulations, and IT governance frameworks.

Before joining MarcumAsia, he was a senior manager at PricewaterhouseCoopers, a member of the Information System Audit Special Committee of PricewaterhouseCoopers (China), and director of the Risk Management Division of Zhongda Management Consulting Group Co., Ltd. In that role, he was dedicated to the continued effectiveness of IT governance for clients’ diagnostics and IT risk management enhancement services.

Mr. Su provided IT audit services for many well-known online science and technology companies in China, including Tencent, JOYY, Xunlei, Boya, Yunyou, and others. He has been responsible for the system process review of many large-scale manufacturing enterprises. The main customers include Gree Electric, Samsung China, Sony China, Mars, Welling Motor, and others.

He has been responsible for the ERP system audit and related consulting for many retail group companies, including China Resources Vanguard, Watsons China, Goldlion China, Sinopharm Pharmacy, Rainbow Department Store, Suibao Department Store, Giordano, BBK Group, and Yihua Department Store.

Mr. Su has rich professional experience, enabling him to understand financial reporting systems’ construction and risk points. He offers clients in-depth insights into effective risk response plans.

Katerina Zhang

Director

Session

Nov 20th 9:00 - 11:00

Change of Auditor (Case study)

About

Ms. Zhang possesses 15 years of professional experience in audit services, having held positions at PwC and Deloitte. She is dedicated to providing comprehensive audit services to U.S. listed companies, multinational corporations, as well as small and medium-sized enterprises. Ms. Zhang’s expertise spans various industries, including TMT, consumer, education and manufacturing etc., where she has accumulated substantial industry knowledge and practical experience. Proficient in both Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (US GAAP), Ms. Zhang also possesses a thorough understanding and practical experience in implementing the internal controls required by the Sarbanes-Oxley Act (SOX).

Over the past 15 years, Ms. Zhang has focused on executing IPO audits and annual report audits for numerous companies across various industries. In serving domestic and international clients for their overseas listings (including the United States and Hong Kong), she excels in project management and communication, effectively assisting clients in interacting with various stakeholders. Especially for those clients experiencing rapid business growth, she consistently supports their development, providing strategic professional advice and support. Beyond startup enterprises, Ms. Zhang has considerable experience in auditing for several multinational corporations, handling complex transactions, quickly identifying and resolving financial issues, thereby providing robust support for the stable growth of these businesses.

Mel Wang

Senior Manager

Session

Nov 20th 9:00 - 11:00

Change of Auditor (Case study)

Nov 20th 11:10 – 12:30

PCAOB Finding (JET, Revenue (including disclosure), use of specialist, Tenure and etc.)

About

Ms. Mel Wang holds a Master's degree in Accounting from the University of Illinois in the United States and is a certified member of both the American Institute of Certified Public Accountants (AICPA) and the Chinese Institute of Certified Public Accountants (CICPA). With professional experience in the United States, she possesses extensive expertise in auditing and financial reporting for U.S. publicly listed companies.

She has provided specialized audit services to dozens of listed and private companies across the United States and Mainland China, including annual audits and initial public offering (IPO) audits. Her industry experience spans education, manufacturing, commodity e-commerce, automotive services, and new energy sectors.

Ms. Wang has substantial experience in debt and equity transactions, including business mergers and acquisitions, equity-based compensation, and financial derivatives. Additionally, she offers extensive professional advisory services, such as IPO coaching, financial compliance remediation, and due diligence.

Tina Cheng

Partner in Charge, Quality Control

Session

Nov 20th 11:10 – 12:30

PCAOB Finding (JET, Revenue (including disclosure), use of specialist, Tenure and etc.)

Nov 20th 17:00 – 18:00

M+ Meeting

1) Busy Season Audit Preparation

2) Project Management (Milestone update/SEC list update etc)

About

Tina Cheng is a seasoned accounting professional with over 24 years of experience in public accounting. During her career, Tina Cheng has worked across a range of industries, including technology, software, wholesale distribution, telecom, mining, retail, and manufacturing. Her extensive knowledge of specific industries, accounting standards, SEC reporting and PCAOB regulations has equipped her with the capability to tackle complex accounting and auditing issues with precision and insight.

Throughout her career, Tina has also developed expertise in SOX 404 and internal controls audits and have led numerous audits for publicly traded companies. Her experience working at the PCAOB as part of the inspection team ensures the firm’s quality control system follows stringent regulation requirements, safeguarding the firm’s integrity and reputation.

Beyond her technical skills, Tina is recognized for her collaborative leadership style, mentoring other auditing professionals in the firm and fostering an environment of continuous learning and improvement. Her ability to cultivate professional relationships is rooted in her commitment to transparency and ethical practices, earning her the trust and respect of both colleagues and clients alike.

Jessie Wei

Quality Control Partner

Session

Nov 20th 11:10 – 12:30

PCAOB Finding (JET, Revenue (including disclosure), use of specialist, Tenure and etc.)

Nov 20th 16:00 – 18:00

Level 3 & Level 4 (S1 - AM) - ICFR In-depth

About

Jessie has 18 years of experiences in accounting and finance. She spent the last couple of years in a consulting role supporting all stages of life sciences and biotechnology companies bringing values to all stakeholders. She provided accounting, finance, financial compliance and reporting, strategic planning and project management services to these companies. She was part of her clients’ internal team acting as their VP of Finance. In addition, Jessie also had 13 years of experiences from Ernst & Young, serving both public and private companies in many industries including: Telecommunication, Technology, Life Sciences, Specialty Construction industries. She has extensive SEC, transactional and multi-national experience assisting clients with initial public offerings, debt offerings, acquisitions, collaborations, divestitures, private equity offerings, as well as implementing Sarbanes-Oxley Section 404 requirements. Jessie also did a rotation in EY’s Americas Professional Practice team, she helped develop tools and guidance to enable EY teams to execute high-quality audits.

Jessie is also an active leader in organizations promoting women and minorities. She also serves as a non-profit board member at both Rede Academy and Renaissance West Community Initiative where she extends her passion in advocating diversity, equity and inclusion in education and in a collaborative community.

Jessie is a certified public accountant (CPA) in both North Carolina and Virginia. She holds a Master in Accounting from North Carolina State University and a Bachelor of Science in Accounting from Elon University.

Bernard Zhao

Senior Manager

Session

Nov 19th 13:30 – 14:30

A&A update - Part II: IPE - Relevance & Reliability

Nov 20th 16:00 – 18:00

Level 1 & Level 2 (A & EA) - ICFR Basics

About

Bernard holds a Master’s degree in Professional Accounting from Auckland University of Technology and a Bachelor’s degree in E-commerce Engineering with Law from Beijing University of Posts and Telecommunications. He is CPA Australia and Certified Management Account.

Before joining MarcumAsia, Bernard was a Finance Manager at BitFuFu Inc. (Nasdaq: FUFU), where he managed the first post-listing financial report and quarterly earnings releases, coordinating with auditors, legal counsel, and consultants. Prior to that, he was an Audit Manager at KPMG Huazhen LLP for nearly two years, gaining extensive experience with global clients across industries, particularly in Technology, Media & Telecom, Healthcare/Life Sciences, and Industrial Manufacturing.

Elaine Li

Senior Manager

Session

Nov 19th 16:30 – 17:00

A&A update - Part II: AS 2310 The Auditor’s Use of Confirmation update

About

Ms. Li has 10 years of professional experience in assurance service, dedicated to providing audit services to U.S. listed companies and small to medium-sized enterprises. She has extensive experience in applying U.S. Generally Accepted Accounting Principles (US GAAP). Her expertise spans various industries, including manufacturing, retail, e-commerce, internet, agricultural technology, etc.

Mark Wang

Director

Session

Nov 19th 15:45 - 16:30

QC 1000 - internal control set up

About

Mark Wang is a Director at MarcumAsia and is a Certified Public Accountant in China and an International Information Systems Auditor.

Prior to joining MarcumAsia, Mark Wang worked at KPMG for many years. He has professional experience in SOX audit, consulting service, IT audit and financial audit.

Mark Wang has over 10 years of extensive experience serving listed companies; his areas of expertise cover manufacturing, new energy, retail, real estate, advertising, blockchain and fin-tech industries. In addition, He specializes in anti-fraud investigations and can design various suitable solutions for shareholders to prevent, monitor and detect possible frauds by the management.

Mark Wang has provided IT audit to relevant U.S listed companies including large retail, e-commerce platforms, blockchain and fin-tech related companies. He has provided risk assessments and made recommendations for the IT internal control improvements for many engagements he has worked on.

Mark Wang also serves as an MarcumAsia career coach and values talent. He actively communicates with team members and is good at identifying their own strengths. He coaches the staffs in an easy way and gives them the opportunity to be nurtured and developed. He strives to provide a professional and efficient team for clients and a positive working atmosphere for the Company and employees.

Justin Hu

Director

Session

Nov 20th 16:00 – 18:00

Level 3 & Level 4 - ICFR In-depth

About

Mr. Hu has approximately 8 years of experience serving listed companies, specializing in the auditing of US listed companies. Before joining Marcum Asia, Mr. Hu worked at PwC for many years. Throughout his past career, Mr. Hu has accumulated rich professional experience. His service areas cover many industries, including manufacturing, SAAS platforms, AI software, education, P2P, healthcare, real estate, food retail, gaming, agriculture, environmental protection, and long-term rental apartments. Mr. Hu is familiar with US GAAP and PCAOB auditing standards.

Mr. Hu has been consistently recognized by clients for his efficient project management and excellent communication capabilities. Mr. Hu is good at quickly identifying financial issues and audit top missions, and efficiently help many companies successfully list in the United States. Mr. Hu has also provided internal control audit services for many large listed companies and has in-depth understanding and practice of the internal control audit of SOX.

Rong Liu

Senior Partner - Head of SPAC and Japanese Practices

Session

Nov 20th 17:00 – 18:00

M+ Meeting

1) Busy Season Audit Preparation

2) Project Management (Milestone update/SEC list update etc)

About

Rong Liu, Senior Partner, is the Head of SPAC and Japan Practice at MarcumAsia, has more than 30 years of experience working with publicly and privately held companies overseeing complex audits, M&A transactions, financial due diligence, forensic accounting, internal controls, and international tax matters.

Mr. Liu plays a central role in MarcumAsia’s SEC practice in China by assisting many clients with initial public offerings (IPOs), SPAC IPOs, SPAC mergers, and various complex accounting and financial reporting issues. He has worked with clients across various industries, including telecommunications, technology, broadcasting, manufacturing, consumer, education, fintech, energy, wholesale and retailers, and banks. Before joining MarcumAsia, he was a partner at Friedman LLP’s New York office and a Senior Manager at Deloitte’s Dallas office, among other positions.

Mr. Liu has demonstrated proficiency in helping clients solve challenges in diverse areas. His knowledge and experience span areas including PCAOB-compliant audits of publicly traded and privately held companies, internal controls and SOX compliance, and SEC reporting related to IPOs and ongoing compliance. He advises clients on complex revenue recognition arrangements, debt, and equity transactions, business combinations, resolving SEC comment letters, stock-based compensation, and financial and M&A due diligence.

Mr. Liu received a B.A. degree in Accounting and Finance from Wuhan University in Hubei and an M.A. in Accounting (emphasis on auditing and financial reporting) from the University of Texas at Austin.

Joy Pan

Senior Partner

Session

Nov 20th 16:00 - 17:00

M+ Meeting

Business Development - Sharing

About

Joy Pan is a Senior Partner at MarcumAsia. Joy provides audit and advisory services to private companies, publicly traded companies, and companies looking to go public. She has more than 20 years of experience in accounting, taxation, and auditing, and has assisted clients in a variety of industries with SEC filings, including initial public offerings, debt and equity offerings.

Joy has significant experience advising clients on complex accounting matters including revenue recognition, stock-based compensation, income tax accounting, and inventory valuation. Her clients at Marcum, and previously at a “Big Four” firm, have included multinational companies, as well as early stage pre-IPO entities in the electronics, software, manufacturing, entertainment, semiconductor,and technology industries.

Jacken He

Partner

Session

Nov 20th 16:00 - 17:00

M+ Meeting

Business Development - Sharing

About

Jacken He serves specializes in audit services for multinational groups. He has worked with audit teams in more than 20 countries to provide professional services for many listed companies in the United States and China (including mainland China and Hong Kong).

Before joining MarcumAsia, Mr. He worked in KPMG China and the KPMG global headquarters in the Netherlands in the international business department for more than eight years. He has helped large multinational groups and unicorn companies (such as Accenture, DJI, and PCCW) operating in Europe and Africa and with market entry in the Americas.

Mr. He has a deep understanding of cross-border cultural and commercial differences. As a member of the European China Business Department, he has an outstanding performance in coordinating and helping Chinese enterprises in overseas audits, taxation, and mergers and acquisitions.

Mr. He is knowledgeable about International Financial Reporting Standards (IFRS), U.S. GAAP financial reporting standards, and Chinese GAAP accounting standards. His industry experience spans consulting, communication, education, game, leasing, retail, manufacturing, and multinational financial groups.

Mr. He is fluent in Cantonese, Mandarin, and English.

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