S M obtained his BSc degree in joint honours Computer Science and Accounting from the University of Manchester in 1980.  He qualified as an associate of the Institute of Chartered Accountants in England and Wales in 1985. He is a fellow of the Institute of Chartered Accountants in England and Wales and the Hong Kong Institute of Certified Public Accountants.  He had gained valuable experience in computerization and UK tax practice before returning to Hong Kong.  Apart from auditing, he also specializes in systems design and implementation, computerization and management consultancy.