Emmanuel is the Greater China Leader of EY’s Fraud Investigation & Dispute Services (FIDS) and has over 20 years of experience in fraud investigations, anti-bribery/anti-corruption reviews, transactions forensics and litigation support, including over 16 years in Hong Kong and Shanghai. With a forensic accounting background, he has led numerous investigations in China in response to allegations of corrupt payments disguised as legitimate business expenses, payments through travel agents or consultants

Howard Wang is a Managing Director of Compliance, Forensics and Intelligence in Control Risks’ Shanghai office. As a qualified forensic accountant, Howard has participated in more than 100 financial statement fraud investigations, FCPA due diligence and assessments, contract and procurement fraud investigations, litigation support and tax fraud investigations in China and Australasia. Howard lived and worked in New Zealand for nine years, including three years as an investigator with the Inland Revenue Department, where he led a number of tax evasion and avoidance investigations for clients ranging from high-net-worth individuals to large corporations. He also worked for a listed logistics company’s finance team.

Noah Ai, sitting at corporate compliance function, is responsible for leading the Compliance Program in Nestlé Greater China Region. In this role, he is responsible for the design, delivery and implementation of a robust and dynamic compliance framework and enabling the company to achieve its strategic objectives with integrity and high ethical standards.