Elaine Yang, CPA
MANAGER
Elaine Yang, CPA, is an Audit Manager at Simon & Edward, LLP, specializing in PCAOB issuer audits, SPAC and IPO engagements, and SEC reporting. With more than a decade of audit experience in the United States and Taiwan, including PwC Taiwan, she has led the firm's SPAC practice since its first engagement in 2025, growing it to 11 SPAC clients, nine of which completed IPOs on the NYSE and Nasdaq in 2026.
Her technical expertise covers SPAC equity accounting, SEC registration statements, and de-SPAC transactions. She has led cross-border IPO audits for companies in mainland China and Hong Kong, directing component auditors under PCAOB standards. In addition to her public company work, Elaine audits privately held manufacturing companies based in the United States and Taiwan.
Fluent in English and native in Mandarin, Elaine bridges U.S. regulatory requirements and Asia-based management teams. She is a U.S. Certified Public Accountant and holds an MBA in Accounting from Tamkang University.