apm-troublshooting
Audit Practice Manual (APM) – Troubleshooting Guide Revision: 1.0 1 Case 1: Error Message Solution: 1. Right-click the APM icon on your desktop as below: 2. Select "Run as administrator" (以系 ...
UIC_Master of Professional Accountancy
Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Division:Curriculum for meeting QP's exemption requirements:Subject codeSubject required for module exemption M1Acco ...
newbooks-apr
1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Apr 2011 2011) Business Finance Business Finance Business Finance Business Finance Title /Au ...
Important Notice for Bad Weather (Bilingual)_Nov2017
Important Notice for Bad Weather (Bilingual)_Nov2017 HKICPA HKICPA HKICPA/HKABE BAFS Mock /HKABE BAFS Mock/HKABE BAFS Mock /HKABE BAFS Mock/HKABE BAFS Mock/HKABE BAFS Mock/HKABE BAFS Mock/HKABE BAFS M ...
informationsession
Ms. Tera Mak /Ms. Shelby TaiManagerStudent Education & Training Hong Kong Institute of Certified Public AccountantsJoin a league of its own –Be a CPA2AgendaQ & ABenefits of QP & QP Affilia ...
candidate10
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update065
Update No. 65 (Issued June 2009) This Update contains the first part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong Cl ...
976r6_SET_StudentExpress_online
NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2015 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to get level 5** in HKDSE Examination The graph shows a result comparison of 2 ...
Regal Hotel
Regal Green Card Membership Application Form會員申請表格(Please complete the form and submit it to our restaurant associates. Thank you.) Personal Particulars 個人資料(PLEASE FILL IN BLOCK LETTERS 請以英文正階填寫) * H ...
Organic Gardens offer to Dec 2023
Organic Gardens International Limited 慈康農圃(國際)有限公司香港新界葵涌葵豐街2-16號鍾意恆勝中心四樓2-3 室Tel: 852 3181 4481Fax: 3181 4442 Membership No. 會員編號:PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人: App ...
10 Lessons in Money Management
As part of the programme revamp, 10 comic books on wealth management launched between 2019 and 2020, featuring three characters “會繼司” (Certified Public Accountant, CPA), “大花童” (Spender Boy) and “好奇寶寶” ...
Web_HKFSI_20160614
Hong Kong Financial Services Institute (HKFSI) is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members OOffffeerr HK5,000 discount for ...
Mem-1310_Issue 4
Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Lunch Seminar on "Common Problems and Solutions to Property Management in the Mainland" (Hong Kong, 11 November 2013) [NE ...
040227fsig_2
-2 -Financial Services Interest Group – Tour Visit to Macau Financial Sectors Date: 27 February 2004, Friday Time: 8:30a.m. to 5:30p.m. Programme: 8:30a.m. Assemble at the entrance of the departure ar ...
cl_sfa3
1 Katherine Leung (SS) From: info on behalf of HKAB Sent: 2022年1月27日星期四15:39 To: P.T. Comment Letter Subject: HKICPA’s Invitation to Comment on IASB Exposure Draft ED/2021/10 Supplier Finance Arrangem ...
RS-enrol
Enrolment form for secondary schools 青少年理財巡迴訪校活動Financial Management for Teens To: Member and Public Relations Department Fax: 2865 6603/Hong Kong Institute of Certied Public Accountants 2865 6776 Add ...
SS-enrol
To: Corporate communications department Fax: 2865-6603/Hong Kong Institute of Certied Public Accountants 2865-6776 Address: 37th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Enrolm ...
UICBBA Hons in Accounting
Name of Accredited Programme:Mode of Study:Offering Institution/Course Provider:Division:Curriculum for meeting QP's exemption requirements:Subject codeSubject required for module exemption ACCT20 ...
UICBBA Hons in Accounting
Name of Accredited Programme: Mode of Study: Offering Institution/Course Provider: Division: Curriculum for meeting QP's exemption requirements: Subject code Subject required for module exemption ...
1049_PRC_CF2016_Flyer_160302
你的成功之路活動詳情及網上註冊:(按機構英文字母排列) 參展商www.hkicpa.org.hk/cfgz2016 eunisliu@hkicpa.org.hkwww.hkicpa.org.hk/cfgz2016
1049_PRC_CF2016_Flyer_online_2016
你的成功之路參展商eunisliu@hkicpa.org.hk www.hkicpa.org.hk/cfgz2016PRC_1049_160115 2016年3月21日前提交網上申請,詳情請瀏覽:www.hkicpa.org.hk/cfgz2016
Website_BCC2018_PRC_Leaflet
(86) 020-38922362 bcc_prc@hkicpa.org.hk 中文: www.hkicpa.org.hk/bcc2018_prc (852) 2287 7463 bcc@hkicpa.org.hk ENG : www.hkicpa.org.hk/bcc2018
ndd-form-2014
CMA-2 Event Code: ND140922-NS The 65th National Day Celebration – Newspaper supplements for accounting profession 香港會計界慶祝六十五周年國慶特稿Reply Form (Please return by 29 August 2014) To: Finance & Operati ...
ndd-2013-form3
National Day Celebration Dinner Monday, 23 September 2013 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...
ndd-2013-form2
National Day Celebration Dinner Monday, 23 September 2013 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 persons ...
ndd-2012-form
National Day Celebration Dinner on 20 September 2012 Reply Form (Please return by 24 August 2012) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Q ...
nd110921
National Day Celebration Dinner on 21 September 2011 Reply Form (Please return by 26 August 2011) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Q ...
national_day_2010
National Day Celebration Dinner on 15 September 2010 Reply Form (Please return by 25 August 2010) To: Operation & Finance Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Qu ...
update 273
i Update No. 273 (Issued 18 May 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i to vii ...
registration-form-nov
'Section 1 Section 1 Section 1 Personal Particular Personal Particular Personal Particular Personal Particular Personal Particular TitleTitle (Tick “ (Tick “ (Tick “ (Tick “ (Tick “ ” as appropria ...
Map_Paramount
Paramount Banquet Hall 百樂門宴會廳LG, South Seas Centre, 75 Mody Road, Tsim Sha Tsui. 尖沙咀麼地道75號南洋中心LG
venue_calligraphy
HKPA-香港遊樂協會11/F, Elite Place, Southom Centre, No. 130 Hennessy Road, Wan Chai, Hong Kong. (Wan Chai MTR station Exit B1) 灣仔電腦城中國旅行社
wts_map
新光宴會廳Hsin Kuang Banquet Hall 黃大仙龍翔道120號新光中心2樓(2/F, Hsin Kuang Centre, 120 Lung Cheung Rd., Wong Tai Sin)
map_a
OOTTRROOTTaannggoo DDaannccee SSttuuddiioo RRmm 11440011,, CChheeuukk NNaanngg CCeennttrree,, 99 HHiillllwwoooodd RRooaadd,, TTssiimm SShhaa TTssuuii,, KKoowwlloooonn.. (九龍尖沙咀山林道9號,卓能中心1401室) Jordon M ...
df_map
金皇廷囍宴(Banquet Palace) 香港灣仔軒尼詩道288號英皇集團中心2樓2/F, Emperor Group Centre, 288 Hennessy Road, Wan Chai, Hong Kong
sep_map
金皇庭囍宴, 2/F, Emperor Group Centre, 288 Hennessy Road, Wan Chai (香港灣仔軒尼詩道288號英皇集團中心2樓)
BOCLIFE offer Jan 2024
BOCLIFE offer Jan 2024 23-24會計師公會會員資訊Mani Man9606 9962Tracy Wong9815 3274首年折扣75折,即慳15,000中銀扣稅年金
BOCLIFE offer til Mar 2024
23-24會計師公會會員資訊Mani Man9606 9962Tracy Wong9815 3274首年折扣75折,即慳15,000中銀扣稅年金
circular_SgIG120705
Opera Singing Technique Course Beginners Class The Singing Interest Group (SgIG) has organised an opera singing technique course for beginners. Come join the course if you are interested in opera or c ...
circular_SgIG120308_1
Opera Singing Technique Course Beginners Class The Singing Interest Group (SgIG) has organised an opera singing technique course for beginners. Particulars are as follow: Date 8, 15, 22 & 29 March ...
circular_SgIG120308
Opera Singing Technique Course Beginners Class The Singing Interest Group (SgIG) has organised an opera singing technique course for beginners. Particulars are as follow: Date 8, 15, 22 & 29 March ...
circular_April_v2
Opera Singing Technique Course The Singing Interest Group (SgIG) has organised an opera singing technique course for members who have already acquired basic opera or choir singing technique. Come join ...
Singing Class_Jan 2011_circular_v3_1
Opera Singing Technique Beginner Courses The Singing Interest Group (SgIG) has organised two opera singing technique courses for beginner of different levels. If you are interested in opera or choir s ...
Singing Class_Jan 2011_circular_v3
Opera Singing Technique Beginner Courses The Singing Interest Group (SgIG) has organised two opera singing technique courses for beginner of different levels. If you are interested in opera or choir s ...
0918
Basic Rowing Course (Star 1 & 2) The Dragon Boat Interest Group cordially invites you to join the following event: Basic Rowing Course (Star 1 & 2) Sculling 雙槳划艇Date & Time Venue Max. enro ...
WS-PRCTaxation_Apr-May2009
This new series of workshops is designed to provide a comprehensive knowledge of the PRC tax framework, tax laws and practices on major income and turnover taxes that are applicable to foreign investo ...
081028
Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar 氣:概論中國古文化–從風水,建設至家居生活Qi : Ancient Chinese Culture from Feng Shui, Infrastructure to household living Speaker Mr. Bernar ...
081028
Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar 氣:概論中國古文化–從風水,建設至家居生活Qi : Ancient Chinese Culture from Feng Shui, Infrastructure to household living Speaker Mr. Bernar ...
20170408_HKICPA Mentorship program 2017-18_Briefing for Mentees
THE POWER OF BEING UNDERSTOOD AUDIT TAX CONSULTING RSM Hong Kong 中瑞岳華(香港)會計師事務所3 5 6 7 8 The Incredibles 10 11 12 QUESTIONS AND ANSWERS?
20170408_HKICPA Mentorship program 2017-18_Briefing for Mentors
THE POWER OF BEING UNDERSTOOD AUDIT TAX CONSULTING RSM Hong Kong 中瑞岳華(香港)會計師事務所3 4 6 7 8 9 11 ••••••••12 ••••••••••••13 14 15
160711_Location_Map
Information Centre 2/F, Cityplaza 1 太古城中心二樓Deloitte Learning Centre 6/F., Cityplaza 4, 12 Taikoo Wan Road, Taikoo Shing, Quarry Bay Cityplaza 4 Taikoo MTR Station Exit E1 Take escalator to Cityplaza 1 ...
140808s
Property, Infrastructure and Construction Interest Group (PICIG) Visit to Civil Aviation Department Headquarters Friday, 8 August 2014 Round-trip shuttle service will be provided to pick up/drop off a ...
shuttle
Property, Infrastructure and Construction Interest Group (PICIG) Visit to Lamma Power Station & Wind Power Station Saturday, 21 April 2012 Free round-trip service will be provided to pick up/drop ...
List of CPA firms in the Mainland
List of Hong Kong CPA practices with business contacts in the Mainland - Request form - Information update form 中國注冊會計師協會行業系統
170310.Request form
(3/2017) To: Member Support Department Hong Kong Institute of Certified Public Accountants 37/F., Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong. Fax: 2803 4620 Enquiries: 2287 7285 /0 ...
170310
(3/2017) To: Member Support Department Hong Kong Institute of Certified Public Accountants 37/F., Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong. Fax: 2803 4620 Enquiries: 2287 7285 /0 ...
170310.Information Update Form
(3/2017) To: Member Support Department Hong Kong Institute of Certified Public Accountants 37/F., Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong. Fax: 2803 4620 Enquiries: 2287 7285 /0 ...
190409 Information Update Form
(4/2019) To: Marketing & Communications Department Hong Kong Institute of Certified Public Accountants 37/F., Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong. Fax: 2803 4620 Enquiri ...
190409 Request form
(4/2019) To: Marketing & Communications Department Hong Kong Institute of Certified Public Accountants 37/F., Wu Chung House, 213 Queen's Road East, Wan Chai, Hong Kong. Fax: 2803 4620 Enquiri ...
Order form_Organic Gardens International Limited
第1頁Organic Gardens International Limited 慈康農圃(國際)有限公司Membership No. 會員編號: PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人:Mr. LiuDelivery Address 送貨地址:Contact Number 聯絡號碼:852 3181441 ...
Application for a Provisional Licence to Perform Audit-related Services by Foreign Accounting Practices in the Mainland
境外會計師事務所在中國內地臨時執行審計業務 Application for a Provisional Licence to Perform Audit-related Services by Foreign Accounting Practices in the Mainland
100822jp result-badminton
HKICPA Badminton TeamJoint Professional Badminton Tournament (2010)Date: 22 August 2010 (Sunday)Time: 12 noon -8pmVenue:Main Hall, Wai Hang Sports Center (偉衡體育中心主場館)Hong Kong Baptist UniversityConveno ...
Dragon Majesty Offer 31 Dec 2023
ONE-ON-ONE SERVICE FAST TRACKORDERINGENTER CODE: ONLY1950ONLY1950ONLY1950HOT DISCOUNTHOT DISCOUNToff15% offeach!each!Dragon Majesty xHKICPAExclusive DiscountDiaoYuTai Chinese White Winesave HKD 460 at ...
Dragon Majesty til 31 Dec 2024
ONE-ON-ONE SERVICE FAST TRACK ORDERING ENTER CODE: ONLY1950 HOT DISCOUNT 15% off each! Dragon Majesty x HKICPA Exclusive Discount DiaoYuTai Chinese White Wine save HKD 460 at most! enjoy the most prec ...
EQS 2020
1 Practice Review Self-assessment Questionnaire 2020 Important Notes Below are the contents of the questionnaire for your easy reference. While this can be used to help formulate your responses, pract ...
Sponsors 2021
天职国际会计师事务所(特殊普通合伙) 立信会计师事务所(特殊普通合伙) 德勤华永会计师事务所(特殊普通合伙) 安永华明会计师事务所(特殊普通合伙) 致同会计师事务所(特殊普通合伙) 毕马威华振会计师事务所(特殊普通合伙) 上海玛泽会计师事务所(普通合伙) 容诚会计师事务所(特殊普通合伙) 信永中和会计师事务所(特殊普通合伙)
0405_Reply Form_TSW Internship Programme 2017 - Professional Bodies
Suite 5608, 56/F, Central Plaza, 18 Harbour Road, Wanchai, Hong Kong 香港灣仔港灣道18 號中環廣場56 樓5608 室Tel 電話: (852) 2169 3128 E-mail 電郵: info@cps.hk Website 網址: http://www.cps.hk HKCPS Yuen Long District Seco ...
Web_i-Runners_2017
i-Runners Limited is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA membe ...
Web_i-Runners_20160713
i-Runners Limited is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr Complimentary VIP Member membership except discounted items with ye ...
dd_150227
Dear members, The February dance dinner will be held on Friday, 27 February 2015 at 7:00 pm at新光宴會廳at 2/F, Hsin Kuang Centre, 120 Lung Cheung Road, Wong Tai Sin (黃大仙龍翔道120號新光中心2樓). Please click here f ...
dd_150123
Dear members, The January dance dinner will be held on Friday, 23 January 2015 at 7:00 pm at Paramount Restaurant (百樂門) at LG, South Seas Centre,75 Mody Road, Tsim Sha Tsui (尖沙咀麼地道75號南洋中心LG). The book ...
newbooks-apr
New Books in Library (Apr 2014) Auditing Title /Author: Internal Control : integrated framework /COSO ISBN: 9781937352387 (set) Publisher: American Institute of Certified Public Accountants Year: 2013 ...
forYourInfo
For your information Prospective CPA Issue No. 48 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. June 2009 Australian scholarship – the endeavour awards The endeavour awards is the ...
submission_050607
Our Ref.: C/FRSC By e-mail and by post 6 June 2005 International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Sirs, Comment Letter IASB Exposure Draft of Propose ...
061004
BY POST AND BY FAX (Fax: 2868 5223) Our Ref.: I/HKEx 6 October 2004 Mr. Gerald Greiner, Head, Exchange Division, Hong Kong Exchanges and Clearing Ltd., 11/F., One International Finance Centre, 1 Harbo ...
candidate5
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Nina CWB_Long Staying Package
Monthly Rental Rate From HK10,800 net up Long Staying Package 長期住宿計劃Nina Hotel Causeway Bay 銅鑼灣如心酒店月租價格由淨價港幣10,800起Discover more 了解更多More details and enquiries 詳情及查詢: 2280 2983 sarachan@ninahotelgroup ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...
s160323j
OOrrggaanniizzeerrss:: CCoo--OOrrggaanniizzeerrss:: JJooiinnttllyy pprreesseenntt EEtthhiiccss SSeemmiinnaarr RReeppoorrttiinngg oonn NNoonn--CCoommpplliiaannccee wwiitthh LLaawwss && RReegguu ...
vienna_1208-2
普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...
2021
Date Topic 13 December 2021 YMC & FSIG joint webinar: Latest development of cryptocurrency market and trading strategies Available period: 29 November 2021 - 30 November 2022 Young Members Virtual ...
Past Events (2021)
Past Events (2021) Date Topic Nature of Activity 17 Dec 2021 Anti-money laundering and counter-terrorism financing webinar for accountants (in English) (rerun) Live webinar 9 Dec 2021 Anti-money laund ...
Past Events (2020)
Past Events (2020) Date Topic Nature of Activity 16 Nov 2020 Anti-money laundering and counter-financing of terrorism (AML/ CFT) webinar for accountants (rerun) - in English Live webinar 9 Nov 2020 An ...
Vogue Laundry_pick up service
Terms & Conditions: Minimum net spending is 150. This service is not applicable for express service, monthly package and other promotion offers. Earn Asia Miles when you meet minimum net spending ...
Nina Hotel TWW _CNY Pudding_CPA
圖片只供參考I 優惠受條款及細則約束I 如有任何爭議,酒店保留最終決定權如心酒店集團呈獻一系列賀年糕點及禮品迎接富饒豐盛的虎年自取地點:荃灣楊屋道8號荃灣西如心酒店7樓凡訂購賀年糕點20盒或以上,可獲免費送貨(只限同一送貨地址) 花開富貴金玉滿堂原價CPA優惠瑤柱臘味XO醬蘿蔔糕(900克) HK268 HK198 五香臘味芋頭糕(900克) HK268 HK198 椰汁金糖年糕(900克) HK ...
HKICPA_Enrolment Form (SUFE)_20152
HKICPA_Enrolment Form (SUFE)_20152 I. Please read the “Important Notes” carefully before completing this form Name: (Surname first, BLOCK & FULL) Member/Student#: HKID /PRC ID /Passport No.: Conta ...
HKICPA_Enrolment Form (ZUFE)_20152
HKICPA_Enrolment Form (ZUFE)_20152 I. Please read the “Important Notes” carefully before completing this form Name: (Surname first, BLOCK & FULL) Member/Student#: HKID /PRC ID /Passport No.: Conta ...
Basic Financial Ratio Analysis and Implication 2021 Level 12
BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATIONANALYSIS AND IMPLIC ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code SCPD19101001 Language Cantonese Event name Biotech companies in Hong Kong – How to smoothly list and raise capital 生物科技公司如何在香港輕鬆上市及順利融資 CPD hours 1.5 ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code ESEREF02301 Language Mandarin Event name 上市前國內稅務籌劃 CPD hours 1.5 Competency Corporate finance,Taxation Level 1 - Foundation Contact 2287 7381 for Paym ...
cfred101213
THE CHINESE UNIVERSITY OF HONG KONG FACULTY OF LAW Centre for Financial Regulation and Economic Development 金融規管與經濟發展研究中心 and The Australian School of Taxation (Atax), University of New South Wales ...
Submission_051019
4th Floor, Tower Two, Lippo Centre, Tel 電話: (852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真 (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 Ou ...
050304.rules
What’s New Provisional Rules on the Registration and Supervision of CPA Firms and Rules on the Registration of CPAs The PRC Ministry of Finance (MOF) (中華人民共和國財政部) issued the “Provisional Rules on the ...
050107
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS To: Membership Section, Hong Kong Institute of Certified Public Accountants, 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Enquiries: ...
IFRIC_D5
BY E-MAIL AND BY POST Our Ref.: C/UII, M27639 20 May 2004 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, ...
InfoAmendmentSheet
HKICPA Accounting and Business Management Case Competition – Secondary School Group Team information amendment form 香港會計師公會– 中學組 參賽資料更改 Submitted by 請於此日期前遞交: 30 December 2013 Email to 電郵至: ronaldwu@h ...