Key Personnel

Mr. LAM Chi Yuen, Nelson 林智遠


Mr. Nelson Lam, a Fellow Certified Public Accountant (Practising), CFA charterholder and Chartered Accountant, is the founder of Nelson CPA Limited and Nelson Consulting Limited.

Qualified in one of the largest professional international accountancy firms, and worked for another professional firm before established his own professional practice, Nelson has accumulated extensive experience in providing financial reporting, assurance, tax planning, and financial advisory services to multinational and local companies.  His clients included listed companies and private companies from Africa, Hong Kong, mainland China, the Netherlands, Russia, Singapore, Taiwan, UK and US.


Nelson graduated with BBA (Hons) degree from the Hong Kong Baptist University, MBA degree from the Hong Kong University of Science and Technology and Master of Science degree in finance from the Chinese University of Hong Kong.  He is simultaneously a member of several HK, UK, US and Australia professional bodies, including:

  • The Association of Chartered Certified Accountants (ACCA)
  • The American Institute of Certified Public Accountants (AICPA)
  • The CFA Institute
  • CPA Australia
  • The Hong Kong Institute of Certified Public Accountants (HKICPA)
  • Taxation Institute of Hong Kong (TIHK)
  • The Institute of Chartered Accountants in England and Wales (ICAEW)
  • The Institute of Chartered Secretaries and Administrators (ICSA)
  • The Society of Chinese Accountants and Auditors

Current Practice

Leveraged on his experience and expertise, Nelson has provided his clients with constructive and value-added financial reporting advisory and tax services. One of his current major tasks is to assist his clients in complying the new financial reporting standards in Hong Kong and simultaneously in planning and evaluating the corresponding profits tax implication.

With proven knowledge and expertise, Nelson is one of the most popular speakers and named experts in International and Hong Kong Financial Reporting Standards in Hong Kong, Greater China and Asia Pacific. He not only spoke regularly for different professional bodies (including ACCA, CFA Institute – HK Chapter, the Chinese Institute of Certified Public Accountants (CICPA), CPA Australia, and HKICPA), universities and non-profit institutes, but also wrote and spoke occasionally to different media, including newspapers, radio stations and television stations.

Since 2005, Nelson has been involved in over 600 engagements, conferences, seminars and workshops in relation to International and Hong Kong Financial Reporting Standards in Hong Kong and other Asian cities. His website,, contains his presentation materials (over 500 sets of slides for free public download) and is named as one of the key sources of reference on new financial reporting standards in Hong Kong and Asia.

Pursuant to the convergence of the accounting standards of Mainland China and Macao to the International Financial Reporting Standards (IFRSs) in 2007, Nelson was also invited by different professional and commercial entities, including ACCA, CICPA, JP Morgan Chase and the CRCA of the Finance Services Bureau in Macau, to speak to the qualified accountants, university professors and the management of listed entities in Shenzhen, Shanghai, Qingdao, Xiamen and Macau.

In Korea, all listed companies are required to prepare their annual financial statements under Korean equivalents of IFRSs (K-IFRSs) from 2011. Nelson was invited to speak and share the experience of IFRSs in Hong Kong and Mainland China with the professional accountants and university professors in an IFRS conference in Seoul in April 2008.

Public and Professional Services

Nelson acted as a member of various committees in HKICPA, ACCA and HK Society of Financial Analysts, including a member of Disciplinary Panel (Panel B) of HKICPA. He was also a President and Council Member of The Society of Chinese Accountants and Auditors (SCAA) and a Council Member of the Hong Kong Institute of Certified Public Accountants.

Nelson was invited to speak for different media and non-profit making entities, including radio stations, television stations, newspapers, the Hong Kong Council of Social Services, the Hong Kong Institute of Directors and the Securities and Futures Commission, in order to enhance the knowledge and analysis skills in financial reports of the general public.

During his leisure time, Nelson acted as a visiting associate professor and lecturer in universities in Mainland China and Hong Kong in lecturing financial reporting and financial management courses. He was also appointed as Sector/Subject Specialist by Hong Kong Council for Accreditation of Academic and Vocational Qualification in 2009.

Awards and Publications

One of Nelson’s real life cases, “Pacific Century CyberWorks Limited – the Acquisition of Cable and Wireless HKT Limited”, with an in-depth financial and valuation analysis on that mega-acquisition in Asia, had won the championship (Gold Award) in the First Accounting Case Competition, which had entries from professors of different universities and industry professionals. The case report was collected in the book, “Accounting Cases in Hong Kong”, published by the City University of Hong Kong Press.

In recognition of his important contribution to the Qualification Programme of HKICPA, Nelson was presented with a special award, the Master Workshop Facilitator Award, in 2004 and 2007 respectively and QP Examination Setting Panelist Award in 2009.

Nelson is a columnist in local magazine to analyse stocks and financial statements of listed entities. He also also wrote and published books in Hong Kong and Singapore for financial reporting and auditing:

  1. “Auditing and Assurance in Hong Kong” was firstly published in 2006 (together with Dr. Peter Lau) and the book was one of the first books to cover the latest developments of 2005 and 2006 in the auditing standards, accounting standards and professional ethics guidance in Hong Kong.
  2.  In 2009, the second edition of “Auditing and Assurance in Hong Kong” with coverage on the most updated auditing standards, including the clarifty project of International Standards on Auditing finalised in early 2009, was published.
  3. In 2008, Nelson together with Dr. Peter Lau wrote a book “Intermediate Financial Reporting: an IFRS Perspective” (by McGraw-Hill Education Asia) and it contained real cases from different places and plenty of examples to illustrate financial reporting in the context of IFRSs. This book published in Singapore in 2009 is currently used by universities and professionals in Hong Kong, Japan, South Korea, Singapore, Taiwan, and other Asian, European and North American cities.
  4. In 2010, the second edition of “Intermediate Financial Reporting: an IFRS Perspective” that explains the financial reporting concepts, accounting treatments and requirements, and preparation and presentation of financial statements encountered in the corporate or individual entity level by using the most updated International Financial Reporting Standards, was published.
  5. In 2015, Nelson published his first Chinese book with Mr Wilfred Wu and it was “計論明星股” (Discussion of stocks from Financial Reporting Perspectives).
  6. In 2016, “Advanced Financial Reporting: an IFRS Perspective” was published and explains the financial reporting issues under IFRS in respect of consolidation, business combinations, financial instruments and other topics.


More News