KeumCheol Shin, CPA, has over 22 years of experience in audit and financial advisory across the insurance, banking, and capital markets industries. Previously a Partner at EY, he led complex US GAAP and IFRS advisory and implementation engagements, including long-duration insurance contract accounting and LDTI transformation projects. He holds a Master’s degree in Finance and has worked extensively on cross-border insurance accounting and implementation engagements. His teaching emphasizes understanding LDTI through cash flows, valuation, and balance-sheet mechanics rather than journal entry memorization.