Sam is a Partner and the Vice Managing Partner of Baker Tilly Clock & Co. He holds a degree in Accounting and a Master of Laws (LL.M.) Sam previously served for seven years in the Audit and Tax Departments of a Big Four accounting firm and has nearly 30 years of professional experience in CPA firms.

Sam specializes in audit and assurance services, taxation and audit of government commissioned projects. He is actively involved in the profession and currently serves as a Director of the Taipei CPA Association, as well as a member of the Disciplinary Committee and the Accountant Business Development Committee of the National Federation of CPA Associations of the R.O.C.

With a specialized focus on audit and tax services for public and OTC entities, Sam has a proven track record in Tax Administrative Appeals, non-profit audits and leadership roles in various government audit engagements. Sam also acts as the primary liaison between the firm and the Baker Tilly International network, facilitating cross-border engagements and global collaboration.