Mr. Charles Cheng has been a certified public accountant (CPA) since 1985. He was the Chief CPA of the Financial Insurance Auditing and Information Sections at Ernst & Young Taiwan from 1991 to 2007. He also served as Director of the CPA Association Taipei and Supervisor of the CPA Association R.O.C. (Taiwan).

Mr. Cheng is the Chief CPA of Sunrise CPA Firm. He serves on the boards of Mercuries Life Insurance and Locus Cell, and he is Executive Supervisor of the Risk Management Society R.O.C. (Taiwan). He is also on the board of Tang De Jin Cultural and Educational Foundation.

In his professional capacity, Mr. Cheng is deeply engaged in public affairs. He has served in numerous government commissions under the Executive Yuan, Financial Supervision Commission, and Ministry of Finance. He is also an advisor to the Taiwan Insurance Institute, Institute of Financial Law and Crime Prevention, and Taiwan Insurance Guaranty Fund. He has authored numerous publications on theoretical and practical subjects related to insurance auditing and accounting.