Certified Public Accountants - Consulting & Advisory
Archibald M. Sam, with 40 years of experience in the public accounting industry, is the founding and managing partner of our firm. Before founding our firm in 1986, he was a tax manager with one of the world's largest international accounting firms and was in charge of the firm's San Francisco office's biggest international tax clients. Mr. Sam holds a master’s degree in taxation from California State University, East Bay, and a bachelor’s degree in commerce from Simon Fraser University.
In additional to traditional assurance and tax services, Mr. Sam also is highly regarded in providing international inbound consulting. merger and acquisition, business valuation, due diligence and entity structuring and restructuring services. His clients include several overseas publicly listed companies.
Mr. Sam has written articles that appeared in national tax publications, lectured at a local university and before professional groups, and appeared on television shows discussing the taxation of foreign investments in United States, taxation of income from intangibles in California, and real estate exchanges and transactions. He was also a guest speaker on topics regarding United States taxation for foreign investors in several conferences in China and locally.
Mr. Sam also holds the ABV (Accredited in Business Valuation) credential and the CFF (Certified in Financial Forensics) credential and the CGMA (Chartered Global Management Accountant) credential. Bilingual in English and Chinese, Mr. Sam is both a member of the American Institute of Certified Public Accountants and the Hong Kong Institute of Certified Public Accountants. Mr. Sam is licensed in the states of California and New York. Mr. Sam is also the founder of the Blue Devils Golf Club, a local associate golf club with local business owners, bankers, professionals, and executives making up most of its members.
Joyce Tso, a partner of our firm since 1999, licensed to practice in the state of California, is a member of both the American Institute of Certified Public Accountants and the Business Valuation Section of the AICPA. Ms. Tso holds the ABV (Accredited in Business Valuation) and CFF (Certified in Financial Forensics), completed the certificate program in Estate Planning and Personal Financial Planning (PFP), and obtained the certificate of emerging CFO from Stanford University Graduate School of Business. Ms. Tso received her bachelor’s degree in accounting from San Francisco State University, and her Master of Science in taxation from Golden Gate University.
With over 25 years of experience in accounting, tax and advisories Ms. Tso is passionate in providing professional and timely services to closely held businesses, foreign investors, and high net-worth individuals and families with personalized income tax advices and wealth transfer planning.
In the last few years, Ms. Tso has represented several hotel and real estate owners in acquisitions of several hotel and real estate properties, refinancing, and negotiation with several major hotel management companies, including Marriott and Hilton.
Fluent in English, Cantonese and Mandarin, Ms. Tso is very active in the Chinese community. Representing the California Society of Certified Public Accountants, Ms. Tso appeared on KTSF Channel 26, a local TV Chinese news channel, to highlight financial protection surrounding Cyber Monday and to educate teens about money management. Ms. Tso has also made a guest appearance on radio broadcasting to discuss tax changes and how to apply business valuation mythology in wealth transfer planning.
Ms. Tso currently serves as President of the HKSAA (Hong Kong Schools Alumni Association), an organization focused on advocating immigrated community living in an active and healthy lifestyle. Ms. Tso also serves as Treasurer and a board member of APA Family Support Services, an organization focused on strengthening children and families to prevent child abuse and domestic violence. Ms. Tso was nominated in 2017 as a Woman to Watch at Women’s Leadership Forum held by CalCPA.
Vivian Ni, joined ASAM, LLP in 2011 and has become a partner of the firm since 2021. Ms. Ni, a Certified Public Accountant eligible to practice in California, holds master’s degree in Accounting from University of St. Thomas and bachelor’s degree of Economics (Major in Finance) from University of International Business and Economics (UIBE). Ms. Ni is a member of American Institute of CPAs and California Society of CPAs.
Ms. Ni focuses her practice in providing financial statements audit, complex corporation tax returns preparation, mergers and acquisitions and business consulting, and controllership services.
Fluent in English and Mandarin, Ms. Ni is active in the public media arena specifically for the Chinese investors’ community to provide consultation regarding U.S. corporation and individual taxation, business entities structure, and setting up of local finance teams of overseas investors, etc. Ms. Ni has represented the firm as a guest speaker on topics about foreign investments in U.S., localization of financial management procedures, entity structure, and taxation of EB-5 investors and L1 Visa holders for business and trade group seminars. Because of her familiarity with the Chinese business culture, accounting and governmental reporting system and requirements for both the United States and China, Ms. Ni has assisted international investors and enterprises in their globalized business and consulted them in day-to-day governmental compliance and tax reporting.
Ms. Ni has served a diversified spectrum of clients in hotels and commercial properties investment and operation, real estate development, seniors housing, venture capital investments, digital marketing, software development, products and technology research and development, business incubators, import and export, wholesale and retail, manufacturing, construction, education, and restaurants.
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