Development cost modelled
Integrated cost, profitability, pricing and liquidity architecture
Finance Project Portfolio
Finance across decisions, controls and evidence
Finance that moves capital, not just reports.
Nine years of professional experience across accounting and finance, audit and assurance, finance management, independent financial-statement preparation and systems-design work in Cambodia.
Professional thesis
Commercial grounding creates context. Assurance strengthens judgement. Structure turns both into clearer decisions.
AbsorptionCalibrationArchitecture
Audit engagements
Senior-in-charge and field-in-charge experience across Woori and KPMG
Financial statements
CIFRS, CIFRS for SMEs, CFRS for NFPEs and donor reporting
Reporting-cycle reduction
Delivered through a four-entity ERP build and a greenfield close process
Where I create value
Three connected finance lenses.
FP&A and capital
Scenario design, pricing, liquidity, unit economics and deal structure that expose the real choice.
Finance leadership
Close, reporting, working capital, systems, policy and accountability designed to run without a hero.
Assurance and fiduciary finance
Financial reporting, audit, Cambodian statutory depth and donor requirements that keep the evidence defensible.
Profile
Commercial capability balance sheet
Assets for capital, control and operating decisions.
Commercial finance built on accounting discipline, audit judgement, systems thinking and an increasingly strategic decision lens.
Commercial accounting and control foundation
The full accounting cycle, payroll, monthly Cambodian tax compliance and documented controls across F&B, leasing and construction.
Evidence
Authored a fixed-assets SOP and represented the company in two GDT tax audits.
Audit-informed diagnostic discipline
Audit work that trained the eye for evidence, control gaps, misstatements and defensible judgement.
Evidence
74 engagements as Senior In-Charge at Woori and KPMG, including 14 component packages for foreign group auditors.
Finance management
Finance leadership across real-estate development and logistics, connecting accounting foundations to operating decisions.
Evidence
Finance Business Partner on a major development; Finance Manager building a new logistics entity's finance function.
FP&A and capital strategy
Scenario design, cost, pricing, liquidity and deal structure used to make capital choices more legible.
Evidence
~USD 280M of development cost modelled, with seven costed scenarios across a ~USD 90M outcome range.
Finance systems and model architecture
Linked calculations, control accounts, traceable assumptions, modules, reconciliations and integrity checks.
Evidence
A dual-book Dynamics 365 ERP across four entities, and every model carrying an ID, version and traceable formulas.
Controllership
Close, reporting, working capital, policy, controls and accountability considered as one operating system.
Evidence
A COSO-aligned control framework and an interlocking payment policy, voucher and cheque register.
Finance leadership and governance
Bring supported options, make authority explicit, keep evidence inside the instrument and reduce dependency on any one person.
Operating principle
Clear options, explicit authority, embedded evidence and durable ownership.
Donor-funded capability balance sheet
Assets for fiduciary reporting, accountability and evidence.
Donor-funded finance built around structured reporting, repeat client delivery, bilingual outputs, reconciliation controls and clear scope boundaries.
Nonprofit financial-statement preparation
Prepared CFRS-for-NFPEs financial statements for two donor-funded nonprofit clients.
Evidence
Five bilingual report-year packages, from FY2021 to FY2025.
Repeat client engagements
Both clients returned for further report years, including three consecutive years for one of them.
Evidence
FY2021 and FY2025 for one client; FY2023, FY2024 and FY2025 for the other.
Bilingual reporting
Structured bilingual reporting connecting source accounting data to comparative statements, schedules, notes and control totals.
Evidence
Statements of receipts and payments with NBC-rate currency translation and grant reconciliation.
Models and reconciliation controls
Source-to-report logic, separate adjustments, category mapping, comparative presentation, supporting schedules and tie-outs.
Evidence
One source-to-report structure reused across every package, so each figure ties back to source.
Structured intake and disclosure tools
Designed information-request and disclosure tools that make client inputs structured, visible and traceable.
Evidence
A 19-item information request list and an eight-part Khmer-language disclosure questionnaire.
Assurance-informed fiduciary finance
Audit and assurance experience applied as context for evidence quality, reporting discipline and accountability.
Evidence
~USD 3.4M of World Bank- and ADB-financed expenditure tested, plus a consolidated INGO group audit.
Confidentiality and evidence governance
Keep preparation separate from assurance, state each achievement within its limits and protect client information.
Operating principle
Clear scope, careful attribution and client-safe public communication.
Selected finance projects
Selected finance projects, with scope and evidence attached.
Each project sets out the business context, my role, the work performed and the decision it supported.
FP&A · Capital strategy
Making a ~USD 280M development decision-readable
A live, integrated architecture connecting first-principles cost, profitability, liquidity, pricing and deal structure.
7 costed scenarios
~USD 90M outcome range
4 cash-flow scenarios
2019–2027 integrated model
Read More
- Built the cost master from first principles, cross-checking PMO, business, finance, market and specialist valuation inputs.
- Mapped scenarios spanning loss to profit and showed why more revenue did not necessarily produce more profit.
- Built zone-specific pricing across six residential and two commercial product segments, with five escalation cases per zone.
- Embedded margin tracking that compared initial and current cost and price continuously; one product's margin rose by more than 10 percentage points.
- Modelled a reciprocal contractor transaction from both parties’ perspectives using NPV at 9% and IRR, plus a 15-year with-or-without-operator feasibility case.
- The CEO and CFO presented the models to the Board. I was in the room and reran challenged assumptions live; management made the decision.
Finance systems · Incentive design
Designing what a developer runs on, and pays on
A four-entity ERP and a sales incentive framework built so that targets, commission and cash collection read off the same record.
4-entity dual-book ERP
Singapore + Cambodia
Formula-set sales targets
Commission vests on cash + SPA
Read More
- Proposed and implemented a dual-book Microsoft Dynamics 365 ERP across one Singaporean and three Cambodian entities, consolidated into a single reporting structure.
- Designed a unit-level sale-and-collection register that ran as the live control in Excel first; it was chosen over the implementer's standard template for the ERP.
- Built the sales team's target and commission framework, with each target set by formula from that person's share of team payroll.
- Added a shared commission pool so closing a colleague's deal is paid, and wrote terms that vest commission in halves: when cash arrives and when the sale-and-purchase agreement is signed.
Controllership · Systems
Building a finance function from zero to audit-ready
A complete order-to-cash, record-to-report and compliance operation for a new Cambodia logistics entity reporting to a Chinese HQ.
5 months to audit-ready
80+ service orders
180+ containers in Q1
14 → 30 day supplier terms
Read More
- Authored the 2025 CIFRS-for-SMEs accounting manual and designed a COSO-aligned control framework beneath it.
- Connected quotation, performance evidence, revenue recognition, invoicing, receivables, ageing, statements and collection to the same underlying dates.
- Set a cost floor and margin threshold per container on full landed cost; no below-margin bookings through the scale-up, without routing each booking through Finance.
- Cut reporting turnaround by up to 90%, extended supplier credit terms from 14 to 30 days and operated on USD 80K paid-in against USD 200K registered capital.
- Built a labour-compliance programme, operated it monthly with receipts, stood two inspections and handed it over.
Assurance · Financial reporting
Turning audit depth into a reusable diagnostic system
Assurance work across statutory, component, group and donor-funded engagements—then codified into team and practice systems.
74 engagements as Senior In-Charge
69 Woori + 5 KPMG
55 statutory audits
14 HQ component packages
Read More
- Prepared 100+ general- and specific-purpose financial statements under multiple Cambodian and donor frameworks.
- Led fieldwork, communicated findings to department heads and at times CEOs or directors, quantified misstatements and obtained revisions before opinion.
- Designed and delivered a sole-authored 16-module curriculum to an audit team of up to nine.
- Built a practice-management workbook spanning pipeline, eleven-stage statement production, assignments, client history, team capability and CPD.
- Scoped a purchase-price-allocation engagement, authored the diligence questionnaire, met the client and wrote the proposal; the mandate went elsewhere on price.
Donor finance · Independent engagements
Working both sides of fiduciary-grade finance
Donor expenditure assurance as an employee; nonprofit financial-statement preparation as independent engagements.
~USD 3.4M tested
2 nonprofit clients
5 report-year packages
WB · ADB · INGO
Read More
- Tested expenditure eligibility, statements of expenditure, fund utilisation, donor covenants, procurement and credit or grant classification.
- Tested World Bank- and ADB-financed project expenditure, and owned a component and the group reporting package on a consolidated INGO group audit as Senior In-Charge.
- Prepared five bilingual CFRS-for-NFPEs financial-statement packages for two donor-funded nonprofit clients, FY2021–FY2025.
- Built structured intake, source review, reconciliation, classification, drafting and revision into a repeatable reporting workflow.
Commercial finance · Controls
Carrying the commercial cycle end to end
The operating foundation beneath later models: cost, contract, delivery evidence, collection, retention, payroll and tax.
2 tax-audit mandates
12-month supplier deferral
5–10% retention cycle
BOQ → contract → cash
Read More
- Prepared construction BOQs from technical drawings and specifications, coordinated engineering checks, priced the final quantities and issued them to clients.
- Drafted and administered contracts, held protective clauses under client pressure and managed milestone payment requests through final handover and warranty retention.
- Negotiated a COVID-era supplier deferral into a mutually agreed twelve-month interest-bearing instalment plan.
- Represented a limited FY2018 GDT audit and co-represented a comprehensive FY2018–FY2020 audit with a licensed tax agent.
How I lead
Answers, not just alarms.
The objective is to install decisions, controls and accountabilities that make the function stronger over time.
- 01
Options before escalation
Bring the problem with two or three supported routes. Lead with the compliant option and make the trade-offs visible.
- 02
Authority made explicit
Decide within the assigned threshold and explain the basis. Escalate decisions that bind the company or create material exposure.
- 03
Evidence inside the instrument
Versions, sources, assumptions and control points belong in the model or document—not only in the author’s memory.
- 04
Reduce single-person dependency
Build what is missing, define the control point, hand it to the proper owner and make the process reusable.
Experience
A career built sideways as well as upward.
Full-cycle accounting and finance, then assurance and taxation, then finance management.
YIN Paradise Co., Ltd.
Executive Assistant to the COOStrategy, execution and transformation
Non-residential building construction
Channelton Logistics Development (Cambodia) Co., Ltd.
Finance ManagerLogistics
Sir Stamford Raffles (Cambodia) Co., Ltd.
Finance Business PartnerReal-estate development
KPMG Cambodia Ltd.
Senior, Audit & AssuranceProfessional audit services
Woori Accounting Co., Ltd.
Senior, Audit & AssuranceProfessional audit services
Laska Du Co., Ltd.
Accounting & Finance SupervisorRoad-construction sector
Urban Foods & Golden Millions Management Co., Ltd.
Accounting & Finance Officer → SeniorF&B · Leasing
Credentials and learning
Completed, current and intended—kept separate.
Qualification status is part of the claim. Planned milestones are not presented as earned credentials.
Diplomas in Cambodian Tax, Cambodian Business Law and IFRS for SMEs
CamEd Business School · 2022–2023
Professional Certificate in Tax on Income
GDT National Tax School · 2023 · 9 credits · GPA 3.44
Undergraduate Certificate in Accounting
University of the People · 9 credits · GPA 4.00/4.00
ACCA Foundations in Professionalism
Completed Jul 2023
ACCA pathway
Registered from Apr 2023 · exemptions recorded in Corporate and Business Law and Taxation
Working languages: Khmer and English; basic spoken Chinese with stronger listening comprehension.
Next question
What can you see today, what needs to improve, and what do you wish you could see?
The gap may sit in performance, cash, capital, risk, controls or execution. In every role, my job has been to structure the information, expose the trade-offs and make the next decision clearer.
Email[email protected]
LinkedInlinkedin.com/in/sunhongchhet
Private channelsTelephone & Telegram
Shared on request, after an introduction.