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File Type: pdf | Size: 524 KB

HKICPA signs the Strategic Agreement for Developing Guangdong-HK-Macau Accounting Industry: Deepening cooperation accounting industries within the region

Today, the Hong Kong Institute of Certified Public Accountants (HKICPA) joined the Guangdong Institute of Certified Public Accountants (GDICPA), Hong Kong Association of Registered Public Interest Ent ...

Release Date: 2024-12-11

DC Order 988F_ 12 Sep 2016

, . IN THE MATTER OF A Complaint made under sections 340)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under secti ...

Release Date: 2016-10-06

Land Registry Circular Memo 2-14

The Land Registry April 2014 Introduction The Index of Streets, House Numbers and Lots in Hong Kong, Kowloon and New Kowloon (the Street Index) is published by the Land Registry to help users correlat ...

Release Date: 2014-04-25

File Type: pdf | Size: 66 KB

fraa-11

1 Issue Issue 11 11 (29 November November November November 2010) Dear Members, embers, HK Interpretation 5 HK Interpretation 5 HK Interpretation 5 HK Interpretation 5 HK Interpretation 5 HK Interpret ...

Release Date: 2010-11-29

PDI flyer_published

Medium of Instruction Programme Objective Programme Coverage Module A Liquidation and Personal Insolvency • Liquidation (18.5 hours) • Personal Insolvency (including Individual Voluntary Arrangements) ...

Release Date: 2018-10-11

File Type: pdf | Size: 741 KB

PII flyer_published

Insolvency Preparatory II The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2018. The course will be held on five Saturday mornings commenc ...

Release Date: 2018-06-28

File Type: pdf | Size: 460 KB

FCP standalone modules app

1 Have you got what it takes to be a finance leader? The five components of the Financial Controllership Programme (FCP) are open for enrolments. Each module is unique in its own way, combining face-t ...

Release Date: 2017-05-29

File Type: pdf | Size: 386 KB

S160902S

HKICPA seminar: Leading the Wealth Management Industry in Asia – Hong Kong, Singapore and Labuan Programme Code: Asia has witnessed significant growth in recent years and is becoming increasingly imp ...

Release Date: 2016-08-01

File Type: pdf | Size: 289 KB

s160112j

HKICPA seminar: US GAAP Reporting: Near-Term Changes and Key Proposals Underway Programme Code: S160112J In this seminar, board members of Financial Accounting Standards Board ("FASB") will ...

Release Date: 2015-12-10

File Type: pdf | Size: 288 KB

bcgdas-oct

1101_20150916 CPD Seminars – Best Corporate Governance Disclosure Awards Series (October 2015) In the year 2000, the Institute first launched the Best Corporate Governance Disclosure (BCGD) Awards to ...

Release Date: 2015-09-17

File Type: pdf | Size: 300 KB

s150824s

HKICPA seminar: How to Create an Information Advantage with Big Data? Programme Code: S150824S Nowhere has bigger data than China. For business leaders, this presents fantastic opportunities to innova ...

Release Date: 2015-07-24

discount_0720

PAYMENT OPTIONS YES ! I enclose a cheque for HK made payable to 'Wolters Kluwer Hong Kong Limited' YES ! Please invoice me for HK YES ! Please debit my credit card: expiry date Card Number ...

Release Date: 2015-07-22

File Type: pdf | Size: 706 KB

discount_0720old

PAYMENT OPTIONS YES ! I enclose a cheque for HK made payable to 'Wolters Kluwer Hong Kong Limited' YES ! Please invoice me for HK YES ! Please debit my credit card: expiry date Card Number ...

Release Date: 2015-07-20

File Type: pdf | Size: 8 MB

vs-jul-sep

955r3_20150624 Hong Kong Institute of CPAs presents this series from July to September 2015. This Valuation Series will provide participants with knowledge about valuation from the perspectives of val ...

Release Date: 2015-06-26

File Type: pdf | Size: 239 KB

esgs-may-jun

1064_20150416 The Hong Kong Institute of CPAs will present the environmental, social and governance (ESG) series from May to June 2015. This series is designed for professionals who are interested in ...

Release Date: 2015-04-21

File Type: pdf | Size: 325 KB

s150420

HKICPA/CFA Institute/HKSFA joint forum: Detecting Accounting Fraud – How to Read between the Lines of Asian Financial Statements? Programme Code: S150420 Think You Understand Accounting Fraud in Asia? ...

Release Date: 2015-03-24

itsrs-aug-sep

1004_20140910 Hong Kong Institute of CPAs presents this practical IT security risk series in August and September 2014. This series of seminars is designed to help CPAs learn more on IT security manag ...

Release Date: 2014-09-10

File Type: pdf | Size: 265 KB

140917

Shanghai-Hong Kong Stock Connect (滬港通) About the topic On 10 April 2014, the Securities and Futures Commission and the China Securities Regulatory Commission made a joint announcement regarding the in ...

Release Date: 2014-08-12

File Type: pdf | Size: 202 KB

140917

Release Date: 2014-08-12

File Type: pdf | Size: 202 KB

StarCruises_forms

麗星郵輪Star Cruises (HK) Ltd. Suite 1501, Ocean Centre, 5 Canton Road, Tsimshatsui, Kowloon, Hong Kong V:\Sales\Shared\SC Ship Info\SuperStar Virgo\2014\07 Apr -26 Oct 2014\Close Door Offer Promotion Fly ...

Release Date: 2014-07-23

File Type: pdf | Size: 560 KB

practicemgt-nov-dec

955_20131111 CPD Seminars – Practice Management Series (November to December 2013) Date/Programme code Time Topic Friday, 15 November 2013 6:30 p.m. – 9:30 p.m. How to do Challenge Mapping with your ( ...

Release Date: 2013-11-11

File Type: pdf | Size: 663 KB

oct

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

Release Date: 2013-09-26

File Type: pdf | Size: 342 KB

sep

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

Release Date: 2013-08-23

File Type: pdf | Size: 345 KB

hkiod-oct

Executive Programme for Accountants Independent Non-Executive Director Practices for Accountants Programme Code: W131005A for Session 1 W131005B for Session 2 W131016 for Session 3 W131030 for Session ...

Release Date: 2013-08-20

File Type: pdf | Size: 283 KB

may

Latin/Ballroom Dancing Courses VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, ...

Release Date: 2013-05-03

File Type: pdf | Size: 320 KB

tfp130511s

Mainland Tax Conference 2013 Programme Code: TFP130511S About the conference This year's popular Mainland tax conference will provide members with the latest information on corporate income tax, i ...

Release Date: 2013-04-22

File Type: pdf | Size: 272 KB

apr

Latin/Ballroom Dancing Courses VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, ...

Release Date: 2013-04-09

File Type: pdf | Size: 304 KB

feb

Latin/Ballroom Dancing Courses VVeennuuee:: TThhee LLeeaaddeerrss'' DDaannccee CCeennttrree 11//FF,, SSeeaavviieeww CCoommmmeerrcciiaall BBuuiillddiinngg,, 2211 CCoonnnnaauugghhtt RRdd WWeesst ...

Release Date: 2013-01-30

File Type: pdf | Size: 327 KB

LexisNexis_2012 sale

LexisNexis Year-end Countdown Sale 20% Off on 60 titles and looseleafs of current editions. 50% Off on selected titles. Offer until Dec 24, 2012. Update your library today.Order Form Butterworths Hong ...

Release Date: 2012-11-22

File Type: pdf | Size: 656 KB

dec

Latin/Ballroom Dancing Courses VVeennuuee:: EErriicc HHoottuunngg SSttuuddiioo iinn HHoonngg KKoonngg AArrttss CCeennttrree Date & Class Class Viennese Waltz Jive – Elementary II Samba – Elementar ...

Release Date: 2012-11-21

File Type: pdf | Size: 303 KB

nov

Latin/Ballroom Dancing Courses VVeennuuee:: EErriicc HHoottuunngg SSttuuddiioo iinn HHoonngg KKoonngg AArrttss CCeennttrree Date & Class Class Jive – Elementary I Foxtrot – Elementary II Quickstep ...

Release Date: 2012-10-22

File Type: pdf | Size: 329 KB

oct

Latin/Ballroom Dancing Courses VVeennuuee:: EErriicc HHoottuunngg SSttuuddiioo iinn HHoonngg KKoonngg AArrttss CCeennttrree Date & Class Class Foxtrot – Elementary I Cha Cha – Elementary II Rumba ...

Release Date: 2012-10-22

File Type: pdf | Size: 363 KB

bmss-oct-nov2012

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT member or student (for each ...

Release Date: 2012-10-12

File Type: pdf | Size: 706 KB

Flyer_YMSC120922_v7

25.35 Group – Career development seminar Key considerations and planning for a job change Come join the career development seminar for young members. Experienced recruitment consultants will share wit ...

Release Date: 2012-09-11

File Type: pdf | Size: 194 KB

Flyer_YMSC120922_v7

Release Date: 2012-08-28

File Type: pdf | Size: 194 KB

bmss-mar-jun2012

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or student (for eac ...

Release Date: 2012-02-14

File Type: pdf | Size: 708 KB

ws-bmss-10-12

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F, Oxford House, Tai Koo Place, 979 King's Road, Quarr ...

Release Date: 2011-09-19

File Type: pdf | Size: 727 KB

Circular_GK111015_1

Go – Karting in Shenzhen Are you a motorsports enthusiast? Do you want to develop quick reflexes, precision car control and decision-making skills? Now there's an opportunity for you to do all tha ...

Release Date: 2011-09-14

File Type: pdf | Size: 249 KB

0312-1

Proceedings No: D-02-0439C INTHE MATTER OF A complaint made under section 34 (1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN REGISTRAR OF THE HONG Complainant KONG INSTITUTE OF CERTI ...

Release Date: 2011-08-08

File Type: pdf | Size: 203 KB

rogerknight

Professional accountants and anti-money laundering –Experience SharingRoger Knight –Consultant Risk & Quality PwCExperience sharing•The framework for professional accountants•Client due diligence• ...

Release Date: 2011-03-30

File Type: pdf | Size: 351 KB

s100809s

HKAS 27 and HKFRS 3 (Revised) Programme Code: S100809S HKFRS 3 Business Combinations and HKAS 27 Consolidated and Separate Financial Statements issued in 2008 have become effective and introduced cert ...

Release Date: 2010-07-13

File Type: pdf | Size: 182 KB

Choychiwan

Complaints against Choy Chi Wan REASONS FOR DECISION On 12 March 2005, the following complaints were made against Mr. Choy Chi Wan (formerly known as Choy Wai Kai, Simon) (Membership Number: A02557), ...

Release Date: 2009-12-21

File Type: pdf | Size: 184 KB

S090216B

Host Supporting organisation Supporting organisation Due Diligence: Failures and Remedies CPD Point(s): The HKICPA : 3 The HKICS : 3 The Law Society of HK : 3 Problems in the US “subprime” mortgage ma ...

Release Date: 2009-01-22

File Type: pdf | Size: 373 KB

S090216B

Release Date: 2009-01-22

File Type: pdf | Size: 373 KB

FCP standalone modules app form (final)

FCP standalone modules app form (final) 1 Have you got what it takes to be a finance leader? The five components of the Financial Controllership Programme (FCP) are open for enrolments. Each module is ...

File Type: pdf | Size: 386 KB

rogerknight

HKICPA - Combating Money Laundering Professional accountants and anti-money laundering – Experience Sharing Roger Knight – Consultant Risk & Quality PwC Experience sharing The framework for profes ...

File Type: ppt | Size: 210 KB

Module B (Dec 12)_Question

Module B (Dec 12)_Question Module B (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 144 KB

communicaton&leadership-aug-oct

communicaton&leadership-aug-oct 947_20130724 Date/Programme code Time Topic Friday, 30 August 2013 6:30 p.m. – 9:30 p.m. Managing your Conflicts for Gaining Better (S130830S) Understanding Monday, ...

File Type: pdf | Size: 708 KB

SRCom_OperationManual

1 Last update: May 2019 Sports and Recreation Committee Operation Manual 1. Introduction The operation manual is intended to lay down the framework for all the sports and recreational activities overs ...

File Type: pdf | Size: 48 KB

257m

1 Minutes of the 257th meeting of the Financial Reporting Standards Committee held on Tuesday, 30 June 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Ernes ...

File Type: pdf | Size: 95 KB

2022 Level 2 Case Questionsfinal

The HKICPA Accounting andBusiness ManagementCase Competition2022-23Secondary School Group(Level 2)Case backgroundKerry Logistics Network Limited (KLN), together with its subsidiaries (hereinafter refe ...

File Type: docx | Size: 205 KB

20221206275

1 Minutes of the 275th meeting of the Financial Reporting Standards Committee held on Tuesday, 6 December 2022 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Observ ...

File Type: pdf | Size: 343 KB

MPS_Module A_Part 1_Upload

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Release Date: 2016-04-14

File Type: pdf | Size: 813 KB

HKICPA's response to the government's 2022-2023 Budget

HKICPA's response to the government's 2022-2023 Budget (Hong Kong, 23 February 2022) – The Hong Kong Institute of Certified Public Accountants (HKICPA) welcomes the government's Budget 202 ...

Release Date: 2022-02-23

Practising certificate examinations

1. Purpose 2. The candidate 3. Exemption 4. The examination 5. Examination assistance materials 6. Examination support 7. Examination results and post-examination service 8. Fees 9. Submission of regi ...

Release Date: 2018-10-25

Form S3_School candidate_seperate ETS form_v0

香港會計師公會「企會財考試」－2014年12月/2015年1月報名表格HKICPA Examination in BAFS－Enrolment Form for December 2014 /January 2015 Session (截止報名日期 2014年9月30日Closing date of enrolment: 30 September 2014) 請於填寫表格前，詳細閱讀考生須知。(只 ...

Release Date: 2014-09-01

File Type: pdf | Size: 565 KB

hkfrs-update-dec

1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...

Release Date: 2010-11-18

File Type: pdf | Size: 75 KB

comvit-order-form

姓名/Name: 會員號碼/CPA Member's No: 送貨地址/Delivery Address: 收貨人/Recipient：聯絡電話/Contact Telephon No: 備注/Remarks: ORIGINAL PRICE CPA Staff SPECIAL DISCOUNT20% ORDER QTY SUB-TOTAL 110 109 87.20 0 111 199 ...

Release Date: 2010-01-04

File Type: pdf | Size: 179 KB

techwatch45

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

Release Date: 2006-07-05

File Type: pdf | Size: 301 KB

Module B (Dec 11)_Answer

Module B (Dec 11)_Answer Module B (December 2011 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Date : xx/xx/2011 To : Board of Directors From : Dickson Chan, Managing ...

File Type: pdf | Size: 174 KB

Module C (Dec 17)_Answer

Module C (Dec 17)_Answer Module C (December 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total 50 marks) Answer 1(a) HKSA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of ...

File Type: pdf | Size: 208 KB

FE (Dec 14) Paper I_Answer

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File Type: pdf | Size: 355 KB

pr-member-poll-0507-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs membership survey looks at increasingly international nature of profession and positive job prospects More than two out of ...

Release Date: 2014-05-07

File Type: pdf | Size: 298 KB

convergence

Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...

Release Date: 2008-05-07

convergence

Ferdinand A Gul Head & Chair Professor of Accounting & Corporate Governance Shimin Chen Associate Professor and Sunny Sun Assistant Professor School of Accounting & Finance The Hong Kong P ...

Release Date: 2008-05-07

File Type: pdf | Size: 182 KB

s100826s

Recent Recent Recent Recent Recent developmentevelopmentevelopmentevelopment evelopmentevelopmentevelopmentevelopmentevelopments on HK company structureon HK company structureon HK company structure o ...

Release Date: 2010-06-28

HKAA_Member guideline_1121

香港汽車會香港汽車會香港汽車會會員服務會員服務HKAA HKAA HKAA Members mbers mbers mbers mbers ServiceService Service Service *須根據香港汽車會所訂規章提供，細則另有參考。本提供，細則另有參考。本會有權隨時修改服務條款及細則，無須另行通知。權隨時修改服務條款及細則，無須另行通知。權隨時修改服務條款及細則，無須另行通知。如有 ...

File Type: pdf | Size: 1001 KB

Flowchart of accreditation process

Page 1 Flowchart for conducting Accreditation Exercise (1) Institution submits documents for accreditation Recognized Tertiary Institutions (RTIs)* for Desk-based Review Other Tertiary Institutions (O ...

Release Date: 2019-07-04

File Type: pdf | Size: 80 KB

Speaker PPT

Ms. WONG Ho-ning, Jamie Chief Inspector (Ag.) Fraud Section 1 Commercial Crime Bureau 商業罪案調查科Commercial Crime Bureau Contents Commercial Crime Bureau Crime Figures Money Laundering Major Predicate Off ...

Release Date: 2018-09-03

File Type: pdf | Size: 959 KB

Powerpoint_SCPD18091002

Release Date: 2018-09-03

File Type: pdf | Size: 959 KB

Powerpoint_SCPD18091001_old

Release Date: 2018-09-03

File Type: pdf | Size: 959 KB

PR_20180516_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a firm and two certified public accountants (practising) (HONG KONG, 16 May 2018) A Disciplinary Committee of th ...

Release Date: 2018-06-08

File Type: pdf | Size: 217 KB

160824

Winding up and insolvency law in Hong Kong -key changes in 2016 About the topic At this seminar, Mark Hyde, Partner, Clifford Chance will speak on the following major changes brought about by the Comp ...

Release Date: 2016-08-08

File Type: pdf | Size: 327 KB

S161123S

HKICPA seminar: Common Errors Uncovered by Field Audit (Re-run) Programme Code: The Inland Revenue Department (''IRD'') of HKSAR conducts field audits on both corporations and incorpo ...

Release Date: 2016-08-08

S161024S

HKICPA seminar: China and Asia Pacific Economic Compass: Risk and Opportunity Program Code: With the latest regional growth moderation, slowing global trade and tightening global financial conditions ...

Release Date: 2016-08-08

File Type: pdf | Size: 312 KB

160824_2

Release Date: 2016-08-05

File Type: pdf | Size: 407 KB

160920

U..S.. Tax Updatte Programme Code:: TFA Five years after the implementation of FATCA (Foreign Account Tax Compliance Act), the provisions and effects are being felt by many people and businesses. Taxp ...

Release Date: 2016-08-01

160901

Tax ttreattmentt off offffshore priivatte equiitty ffunds Programme Code:: TFA The Hong Kong government introduced significant changes to the Inland Revenue Ordinance in July 2015 to extend the existi ...

Release Date: 2016-08-01

File Type: pdf | Size: 407 KB

160705

The Lattestt Assessiing Practtiice on Courtt--ffree Corporatte Amallgamattiion Programme Code:: TFA Court-free corporate amalgamation became possible with the enactment of the new Companies Ordinance ...

Release Date: 2016-06-29

File Type: pdf | Size: 412 KB

S160729S

HKICPA seminar: What Do New Payment Initiatives Mean to Corporates? Program Code: Following up the introductory session on e-Cheque service conducted by the Hong Kong Monetary Authority (HKMA) on 30 ...

Release Date: 2016-06-27

File Type: pdf | Size: 311 KB

160713

Trust and Insolvency (Part 2) – Proprietary Claims against an Estate About the topic Legal actions can be broadly classified into personal claims and proprietary claims. When a proprietary claim is su ...

Release Date: 2016-06-24

File Type: pdf | Size: 223 KB

s160727S

HKICPA seminar: Takeover and Reverse Takeover Program Code: S160727S A reverse takeover is broadly defined as an acquisition (or series of acquisitions) of assets by a listed issuer which, in the opin ...

Release Date: 2016-06-22

File Type: pdf | Size: 322 KB

160628

U.S. Chapter 15 and other recent legal developments on cross-border insolvency About the topic At this seminar, Joe Athanas and Howard Lam, partners at Latham & Watkins, will speak on the use of U ...

Release Date: 2016-06-08

160628

Release Date: 2016-06-06

File Type: pdf | Size: 308 KB

w160612j

HKICPA/CIMA joint workshop: Risk Management (re-run) Programme Code Sessions 1-6: W160612J Sessions 1-5: W160612AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sessions ...

Release Date: 2016-05-11

160606

The Ways to Alllleviiate The Probllems of Tax Audiits Programme Code:: TFA Against the background of the recent global trend to combat tax malpractices, the perception is that Field Audit & Tax In ...

Release Date: 2016-05-09

File Type: pdf | Size: 406 KB

160526

Fraud and Asset Tracing -Law and Practice About the topic As part of the asset tracing process, very often liquidators are faced with decisions on whether litigation involving commercial fraud should ...

Release Date: 2016-04-20

File Type: pdf | Size: 248 KB

160413

Directors' duties and the availability of indemnity provisions About the topic At this seminar, Shaun Folpp, partner, Mourant Ozannes and head of the firm's litigation practice in Asia, will s ...

Release Date: 2016-04-06

160413old

Directors' duties and the availability of indemnity provisions About the topic At this seminar, Shaun Folpp, partner, Mourant Ozannes and head of the firm's litigation practice in Asia, will s ...

Release Date: 2016-03-22

File Type: pdf | Size: 248 KB

160217

The valuation of Cayman Islands companies following take private transactions About the topic At this seminar, Aisling Dwyer, Associate, Maples and Calder will speak on: The statutory merger process ...

Release Date: 2016-02-15

File Type: pdf | Size: 249 KB

160128

Trust and Insolvency (Part 1) About the topic In this two-part seminar, Ludwig Ng of ONC Lawyers will discuss issues that insolvency practitioners need to deal with arising from trusts, including resu ...

Release Date: 2016-01-25