Professional Affiliations and Academic Qualifications
	Awarded the Hong Kong Institute of Certified Public Accountants' specialist designation in insolvency, SD (Insolvency)
	Approved Liquidator, Singapore
	Member of the Singapore Institute of Directors
	Fellow of the Hong Kong Institute of Certified Public Accountants
	Member of the Restructuring and Insolvency Faculty of the Hong Kong Institute of Certified Public Accountants
	Associate Member of the Insolvency Practitioners Association of Singapore(IPAS)
	Registered Appointment Taker with the Official Receiver's Office in Hong Kong
	Member of the Institute of Chartered Accountants in Australia
	Member of the Insolvency Practitioners Association of Australia
	Bachelor of Arts in Economics, University of Adelaide, Australia

Professional History
Cos is a Chartered Accountant with over 20 years of experience in formal and informal corporate restructuring, insolvency, forensic accounting and financial investigations. This experience has included being appointed by courts (as liquidator or scheme administrator), lenders and financiers, distressed companies, secured and unsecured creditors, investors and other interested parties. He has a proven track record in establishing and delivering restructuring, insolvency and related corporate advisory arrangements in industries including financial services, property, tele-communications, retail, manufacturing, and professional services.

Cos’ assignments often have a cross border focus including work in Hong Kong, PRC, Singapore, Taiwan, Malaysia, Australia, United States, United Kingdom, Europe, Bermuda, British Virgin Islands, Cayman Islands and the Bahamas and involving the restructuring of private and large publicly listed groups, the investigation and valuation of loan and non-performing loan portfolios for banks and non-bank institutions, the location, retrieval and sale of assets throughout the world, the improper enforcement of security, audit and director negligence and fraud.

Cos’ investigation and forensic background plays a key role in the analysis and execution of restructuring and associated assignments and his wealth of commercial experience means he is well suited to establishing and implementing solutions to complex problems and disputes.