Mr Sam is the Audit and Managing Partner of Sam Kiak Tubangliu Certified Practising Accountants. Before going into private practice Mr Sam spent over 15 years working for global accounting firms PricewaterhouseCoopers, Deloitte and Ernst & Young in managerial roles specializing in external and internal audit and risk management. Prior to joining the Board of BSP, he served on the NASFUND (the national superannuation fund of Papua New Guinea) Board Audit and Risk Committee and is a serving member of the Papua New Guinea Accountants Registration Board. During 2021 Mr Sam was appointed Chairman of Muyua Dal Ltd to represent the landowner interest in the Woodlark Gold Project. He is the Chairman of the Board Risk Committee.