Tracy Liu has served as an ACM director since September 2016. Ms. Liu is the founder and owner of H&M Financial Consulting, where she provides international accounting and tax solutions to high-technology companies. Ms. Liu holds a Bachelor of Science from Nankai University and a Master of Accounting and Tax from Golden Gate University. She is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants. Ms. Liu brings many years of corporate accounting expertise and has in-depth experience with ACM and its accounting and finance operations.