Koay Theam Hock

Koay Theam Hock

Partner, Audit & Assurance


Koay Theam Hock has wide exposure and experience in statutory audit, risk advisory services and corporate advisory over the past 25 years. He manages a portfolio of listed, non-listed statutory and multi-national audit clients from various industries including property development, construction, industrial products, consumer markets, technology, healthcare and logistics.

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 advisory 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 past

15 years, which were involved in semi-conductor, automation, technology, bio-tech and consumer related industries. He also has experience in the listing exercises of Malaysian companies in overseas market.


  • Member of the Malaysian Institute of Accountants (MIA)
  • Member of the Malaysian Institute of Certified Public Accountants (MICPA)
  • Bachelor of Accounting, University Malaya