The ACCA Global Forum for Audit and Assurance

The forum brings together experienced audit professionals from large, medium and small firms from around the world. It advises ACCA on the development of audit policy, especially in relation to the development of international standards in auditing. The forum also aims to identify, evaluate and champion new and alternative forms of assurance that bring value to investors, business and the public.



Dato’ Lock Peng Kuan
Managing Partner, Audit & Assurance, Baker Tilly Malaysia

Dato’ Lock Peng Kuan is a current Global Council Member of ACCA.

He is a Chartered Accountant of the Malaysian Institute of Accountants (MIA), an approved Auditor under the Malaysian Companies Act 2016, a registered Auditor with the Malaysia Audit Oversight Board, as well as an approved Auditor with Kampuchea Institute of Certified Public Accountants and Auditors Cambodia.

Dato’ Lock was formerly with GEP Associates (AGN International member firm), PricewaterhouseCoopers and Hong Leong Management Company.

ACCA expert


Antonis Diolas
Head of Audit and Assurance, ACCA

Antonis is Head of Audit and Assurance at ACCA’s Professional Insights team.

Antonis draws on extensive experience in auditing across different countries, and industries to ensure ACCA’s global profile in Audit and Assurance.

A member of the ACCA Professional Insights team, Antonis engages at local and international level with key organisations - including HMRC, the UK’s Financial Reporting Council (FRC), BEIS, IAASB and Accountancy Europe - ensuring ACCA’s voice is heard.

Before joining ACCA, Antonis worked for Ernst & Young in London and the Channel Islands, specialising in auditing clients within the financial services industry.

He has also worked for KPMG Cyprus.