Tina Cheng is a partner in the Firm’s Technical Review and Quality Control Group. She is responsible for establishing, implementing, and maintaining the Firm’s assurance policies and procedures and compliance with governing bodies. In addition, she provides guidance to Firm professionals on technical accounting and auditing matters and reviews SEC audit engagements as a quality reviewer. With nearly 20 years of experience in accounting, auditing, and regulatory oversight, she has an in-depth knowledge of US GAAP, SEC reporting, and PCAOB auditing standards including extensive experience in SOX 404 related auditing standards. Ms. Cheng’s capabilities cover a variety of industries including IT, manufacturing, wholesale and distribution, software, retail, and mining. Ms. Cheng’s specialty in technical areas includes revenue recognition, inventory, long term asset impairment, goodwill valuation, and business combinations. She also has experience with foreign private issuers and International Financial Reporting Standards (IFRS). Prior to joining the Firm, Ms. Cheng worked at the Public Company Accounting Oversight Board (PCAOB), one of the “Big 4” public accounting firms, and two national accounting firms. She is a graduate of the University of Colorado where she received her Dual Masters degrees in accounting and information systems.