L & L Energy, a U.S.-based company since 1995 with coal mining and distribution businesses in China, announced that Paul Cheng has joined the company as chief accounting officer, effective Oct. 5.

Cheng has served in various executive financial management roles over the past 30 years with both public and private corporations in California's Silicon Valley. He brings to L&L considerable experience in SEC filings, Sarbanes-Oxley regulations, and GAAP compliance. Prior to joining L&L, Cheng served as CFO of Castelle, a manufacturer of hand-crafted aluminum casual furniture, where he oversaw the company's financial strategy.

Prior to his experience with Castelle, Cheng served as chief accounting officer of Cardima, a company that provides tools to the medical community for the diagnosis and treatment of cardiac arrhythmias. At Castelle, he implemented Sarbanes-Oxley compliance for internal controls.