Share with your friends

KPMG Restructuring People Updates

KPMG Restructuring People Updates


Related content

Effective from 1 October 2012, Sarah Bower and Galaxy Chan have been made partners of KPMG China.

  • Galaxy Chan leads our estate administration team in Hong Kong, services provided include acting as the executors/administrators of the estates of deceased persons and the committee appointed to manage the affairs of mentally incapacitated persons. Galaxy joined the firm after graduation, took her MBA in London and went on secondment to the London office in 1998. She has over 16 years of insolvency and restructuring experience.
  • Sarah Bower heads up our Transactions & Restructuring legal team, who oversees all legal aspects of engagements. Sarah has managed all legal transactions and settlements for the Lehman Brothers estate since joining the firm in 2009, which now run into several billion US dollars. Sarah has been also working on the MF Global engagement. Sarah has been practicing law for 18 years and has provided legal services to financial institutions in Asia for more than 10 years. Sarah spent eight years with Lehman Brothers in Asia and moved to Nomura, subsequent to its’ acquisition of the Lehman Brothers Franchise in Asia. Prior to working for Lehman Brothers in Asia, Sarah was a Partner in an Australian law firm. She has strong investment banking and transactional capabilities.

In addition, Phil Smith, a Director in our restructuring team has relocated to Vietnam to lead our restructuring practice in Vietnam along with John Ditty, our Vietnam Managing Partner and Do Thi Thu Ha (Ms), the Senior Partner of KPMG’s Hanoi office since August 2012.

  • Phil has been providing support and advice to the Vietnam Shipbuilding Industry Group (“Vinashin”) with respect of a USD600 million loan facility with Foreign Lenders. Phil led the team that undertook Business Reviews of 17 Vinashin’s main entities. Phil was also responsible in managing the Lehman Brothers proprietary investment company registered in Hong Kong, in particular the Asian Special Situation Group’s assets located in India, Indonesia, China, Thailand and Australia. 

© 2021 KPMG Huazhen LLP, a People's Republic of China partnership, KPMG Advisory (China) Limited, a limited liability company in China, KPMG, a Macau partnership and KPMG, a Hong Kong partnership, are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited  ("KPMG International"), a private English company limited by guarantee. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International.


For more detail about the structure of the KPMG global organisation please visit

Connect with us