Sam is a partner of the merged firms Folks DFK & Co PLT and Azman, Wong, Salleh & Co PLT, where she contributes her comprehensive expertise in audit and assurance services.

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She began her professional career in June 1996 as an article clerk under the Malaysian Institute of Certified Public Accountants (MICPA) programme with Yeo Yong Poh & Co (which has since become Folks DFK & Co PLT). From the outset, she was actively involved in a wide range of assignments, gaining hands-on experience across multiple areas of professional practice.

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Over the course of her career, Sam has undertaken diverse engagements, including:

• Annual audits and special audits of companies across various sectors.

• Financial due diligence reviews, supporting corporate transactions and investment decisions.

• Review engagements, providing non-assurance services on financial information for stakeholders.

• Assisting reporting accountants in Initial Public Offering (IPO) exercises.

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Her audit portfolio spans a broad spectrum of industries, reflecting her versatility and depth of experience. The entities she has audited include:

• Public listed companies

• Property developers and construction firms

• Manufacturing concerns

• Agricultural enterprises

• Hospitality businesses, including hoteliers

• Fund managers and unit trust funds

• Service providers and associations

• Government agencies

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Sam is an approved company auditor in Malaysia and she is also a registered auditor with the Audit Oversight Board of the Securities Commission Malaysia, underscoring her compliance with the highest standards of audit quality and regulatory oversight. In addition, she is a registered auditor with the Cooperative Commission of Malaysia, extending her scope of practice to cooperative entities.