Theam Hock

Koay Theam Hock

Partner, Audit & Assurance

BDO Penang

+604 222 0288



Koay Theam Hock has wide exposure and experience in statutory audit, internal audit, risk management services and corporate advisory over the past 20 years. He manages a portfolio of listed and non-listed statutory audit clients from various industries including property development, manufacturing, industrial products, consumer markets, technology, trading and services, retail and investment holding.

He was a founder of UHY in Penang in 2000 where he led the assurance and consulting services as well as business advisory engagements. During his tenure there, Koay was also responsible for initiating the provision of risk management and internal audit services. He has hands-on experience in operational issues throughout his years as an internal auditor in commercial industries and has led teams in carrying out risk management and corporate governance exercises of public interest entities.

Koay has vast experience in the listing, acquisition and disposal of companies through his past experience in initial public offerings (IPO) and merger & Acquisition (M&A) exercises. He has acted as Reporting Accountant for various companies’ IPO in the Main Market and ACE Market of Bursa Malaysia over the past10 years. He also has experience in the listing exercise of a Malaysian company in the AIMS market of the London Stock Exchange.


  • Member of the Malaysian Institute of Accountants (MIA)
  • Member of the Institute of Internal Auditors Malaysia (IIAM)
  • Certified Financial Planner (CFP)
  • Bachelor of Accounting, University Malaya