Sam is the partner in charge of this branch. Sam read law at Queen Mary College, the University of London and graduated in 1990. He was called to the Bar of England and Wales in 1991.

On returning to Malaysia, Sam chambered at Messrs Skrine in Kuala Lumpur. He was called to the Malaysian Bar in November 1992, and practiced in the Corporate Conveyancing Department of Skrine until 1996, when he joined Chor Pee & Co, a Singapore based regional practice, located at Hanoi and Ho Chi Minh. During this time his area of practice included advising foreign investors in Vietnam. In addition to private practice, Sam spent 4 years in the commercial field.

Subsequently in August 2001, he returned to legal practice in Malaysia and founded Messrs Choong Khuat Yau. The area of practice for this firm includes conveyancing and commercial work.

In November 2009, Messrs Choong Khuat Yau merged to become Messrs Khaw Cheow Poh & Associates. His current legal practice and work portfolio comprises real estate transactions as well as corporate and commercial work.