Lehum Chinnapan
Audit Director


Lehum commenced her professional working career in 1999 and worked with another international second tier consulting firm prior to joining RSM in 2004. Lehum has been an audit director since 2011 and as well as being a certified public accountant in Thailand she was also admitted in 2010 to become a SEC listed auditor.


Lehum’s time spent in the audit and assurance industry as well as her thorough knowledge of the RSM international audit methodology ensures that she fully understands the requirements of her client base including:-

  • Financial due diligence and independent auditor’s reports;
  • Auditing of both listed and non-listed international companies doing business in Thailand; and,
  • Independent experts reports.

Significant Projects

  • Managed a number of special review assignments including valuation of non-performing loan portfolios.
  • Performed reviews of expenses relating to construction for a multinational company involved in large infrastructure projects.
  • Performed financial due diligence on various companies encompassing manufacturing, property development and logistics.
  • Managed various external audit assignments in a multitude of industries including construction, property development, manufacturing, trading and service industries.
  • Managed or been involved in various internal audit assignments for listed companies, private companies and foundations.


  • Member of Federation of Accounting Professions in Thailand


  • Bachelor’s Degree in Business Administration from Assumption University of Thailand (ABAC)
  • Master’s Degree in Business Administration from Thammasat University
  • Thai Certified Public Accountant (CPA)
  • Graduate from RSM Academy
  • SEC Accredited Listed Auditor