Dr. Jaya Kumar Shanmugam, A.M. (M), AIIA, was born in 1986 in Bahau, Negeri Sembilan. He received his early education at S.K Galling Kuantan, Pahang, and secondary education at S.M.K Took Sera Kuantan, Pahang. He attended form six studies at S.M.K Abdul Rahman Talib, Kuantan, Pahang. Next, he continued his Bachelor’s Degree in Accounting at University Malaysia Terengganu. He once worked as a temporary teacher at S.K Galling Kuantan during. At the University level, he also has experience in holding several positions. He started his career as an auditor from 2010 to 2011. Then in 2012, he continued his studies as a Master of Science in the field of accounting (research mode) at University Malaysia Terengganu. At that time, he had served at University Malaysia Terengganu as a research assistant and instructor in the field of auditing. He went on to serve as a full-time and part-time accounting lecturer at University Technology MARA, Salamat, Johor. He also continued his studies as a Doctor of Philosophy in the field of accounting at Universiti Sains Malaysia. His postgraduate studies were fully sponsored by research grants and scholarships from the Malaysian government. He has served as a Senior Lecturer and Program Leader for accounting and finance at SEGi College, Penang. Then, he holds the position of Deputy Dean and program coordinator for accounting and finance under the Faculty of Business and Management, at AIMST University. Currently, he is attached to Universiti Teknologi MARA, Kedah as a senior lecturer in accounting. He has over 15 years of experience in accounting and teaches accounting modules such as auditing, financial accounting, cost accounting, and taxation. He was also appointed as a dissertation supervisor at the postgraduate level. He is active in writing journals, proceedings, and research articles in the field of accounting. He is actively involved in accounting conferences both locally and internationally. He has also obtained his membership in professional accounting bodies, Malaysian Institute of Accountants and The Institute of International Auditor Malaysia. He also provides independent accounting and business consulting services to the public. He is also active in community service activities and gives talks related to accounting and motivation to high school students.