At the core of our firm is a team of deeply experienced professionals who bring decades of public accounting, international tax, business advisory, and forensic valuation expertise. Our partners are not only credentialed and licensed in multiple jurisdictions, but are also recognized for their contributions to the profession and communities they serve.
We believe in a hands-on, partner-led service model, ensuring that every client receives strategic insights, personalized attention, and high-quality results — no matter how complex the engagement.
CPA, ABV, CFF, CGMA, FHKICPA
Founder & Managing Partner
archi.sam@asamllp.com
With over 40 years of experience in public accounting, Archibald M. Sam is the founding and managing partner of our firm. Before establishing the firm in 1986, he served as a tax manager at one of the world’s largest international accounting firms, handling its most prominent international tax clients in San Francisco.
Mr. Sam holds a Master’s in Taxation from California State University, East Bay, and a Bachelor’s in Commerce from Simon Fraser University.
He is highly regarded for his expertise in international inbound consulting, M&A, business valuation, due diligence, and entity structuring and restructuring, serving clients that include publicly listed companies abroad.
A recognized thought leader, Mr. Sam has authored articles in national tax publications, taught at the university level, and spoken on TV and at conferences across the U.S. and China on topics such as foreign investment taxation, intangible income, and real estate exchanges.
He holds several prestigious credentials:
He is a member of both the American Institute of CPAs (AICPA) and the Hong Kong Institute of CPAs, and is licensed in California and New York. Mr. Sam is also the founder of the Blue Devils Golf Club, a professional network of business owners, bankers, and executives.
CPA, PFS, ABV, CFF
Partner
joyce.tso@asamllp.com
A partner since 1999, Joyce Tso brings over 35 years of experience in accounting, tax, and advisory services. She holds a Master of Science in Taxation from Golden Gate University and a Bachelor’s in Accounting from San Francisco State University. She also completed executive programs in Estate Planning and Personal Financial Planning (PFP), and earned the Emerging CFO certificate from Stanford University Graduate School of Business.
Ms. Tso works extensively with closely held businesses, foreign investors, and high-net-worth families-delivering strategic income tax planning and personalized wealth transfer solutions. She is a proactive planner, guiding clients through retirement readiness, risk management, investment strategy, estate & gift tax matters, and legacy planning with a long-term focus.
Fluent in English, Cantonese, and Mandarin, she is a passionate advocate for financial education in the community. She has appeared on KTSF Channel 26 to share insights on financial literacy, frequently presents at APA Family Support Services, and served as President of the Hong Kong Schools Alumni Association for a decade.
Joyce has been recognized as:
She currently serves as Treasurer and board member of APA Family Support Services. Beyond her professional life, Joyce is an avid golfer and an active member of the Women’s Golf Club at Green Hills Country Club, regularly participating in tournaments hosted by the Northern California Golf Association.
CPA
Partner
vivian.ni@asamllp.com
Vivian Ni joined ASAM, LLP in 2011 and became a partner in 2021. She holds a Master’s degree in Accounting from the University of St. Thomas and a Bachelor’s degree in Economics (Finance) from the University of International Business and Economics (UIBE). She is a Certified Public Accountant in California and a member of both the AICPA and CalCPA.
Ms. Ni specializes in:
Fluent in English and Mandarin, Ms. Ni engages with the Chinese investor community through media and public speaking. She provides guidance on U.S. corporate and individual taxation, entity structuring, and setting up local financial teams. As a guest speaker, she has addressed topics such as foreign investment in the U.S., financial management localization, and the taxation of EB-5 and L1 Visa holders. With deep familiarity with both Chinese and U.S. business cultures, accounting standards, and regulatory requirements, Ms. Ni has successfully guided international investors and enterprises in navigating cross-border operations, ongoing tax reporting, and government compliance.
Her industry expertise includes:
Partner with our bilingual CPA team for expert guidance in tax, assurance, accounting, and advisory services tailored to your business needs.
San Francisco-Based CPA Firm Since 1986
Providing assurance, accounting, tax, and consulting services to local, national, and international clients with personalized attention and bilingual support.