Hea-Sil Chang brings expertise from 11 years at KPMG Korea and six years leading the accounting analysis team at Korea’s Supreme Prosecutor’s Office (SPO). She led major anti-corruption investigations into corporations such as Samsung and Lotte, uncovering financial crimes and embezzlement. A CPA, she holds a master’s in Business Administration and Economics from Ewha Womans University.
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Hea-Sil Chang gained extensive experience in auditing major domestic and foreign-invested companies during her early career with KPMG Korea, then joined the Supreme Prosecutor’s Office (SPO) of the Republic of Korea, where she focused on anti-corruption investigations.
Chang joined FRA after six years in the Accounting Analysis team of the Anti-Corruption Coordination & External Affairs Division of the SPO. As head of the accounting analysis team in the anti-corruption investigations department, she led teams to uncover irregularities and embezzlement leading to prosecution. This included violations of the Special Act on the Aggravated Punishment of Specific Economic Crimes by major Korean companies such as Samsung and Lotte Group, as well as corruption and embezzlement involving members of Congress.
Prior to the SPO, Chang worked as an auditor at KPMG Korea for 11 years. She also worked as an educational instructor for anti-corruption investigators and accounting analysis for new prosecutors at the Institute of Justice.
Chang has a master’s degree in Business Administration and Economics from Ewha Womans University. She is a member of the Korean Institute of Certified Public Accountants (CPA).

Biography
Hea-Sil Chang brings expertise from 11 years at KPMG Korea and six years leading the accounting analysis team at Korea’s Supreme Prosecutor’s Office (SPO). She led major anti-corruption investigations into corporations such as Samsung and Lotte, uncovering financial crimes and embezzlement. A CPA, she holds a master’s in Business Administration and Economics from Ewha Womans University.





