s141103j

HKICPA/ICAEW joint seminar: Quality Control in Audit and Auditing in a Group Context Programme Code: S141103J Why do audit firms need to have good quality control? How do you improve the culture and p ...

s141027s

HKICPA seminar: New Companies Ordinance: essential non-financial reporting aspects Programme Code: S141027S What are the essential non-financial reporting aspects that finance managers should know? Wh ...

s141106s

HKICPA seminar: Financial Forecast – overview and areas of focus (re-run) Programme Code: S141106S Financial forecasting is critical to measuring a company’s expected performance against budget and en ...

s141020s

HKICPA seminar: Integrating Internal Audit into the ERM Processes of an Organization Programme Code: S141020S In the Consultation Paper “On Risk management and Internal Control: Review of the Corporat ...

s141014s

HKICPA seminar: Corporate Governance Code Update and Environmental Social and Governance Factors for Listed Companies in Hong Kong Programme Code: S141014S The Hong Kong Exchanges and Clearing Limited ...

140916

Indirect tax updates in China with case studies Programme Code: TFA Indirect Tax has been the hottest topic in China tax in the past 2 years and the VAT Reform is the key focus of the Chinese governme ...

s140829s

HKICPA seminar: Succession Planning: Protect your Business and Personal Assets Programme Code: S140829S In the current economic conditions, most business and individuals focus great efforts on increas ...

tfp140915s

HKICPA seminar: The new Canada-Hong Kong Tax Treaty – opportunities and benefits Programme Code: TFP140915S This seminar will look at the provisions of the new Double Tax Agreement (DTA) between Hong ...

flyer_ITIG140911

HKICPA/ICAEW joint seminar – Cyber Security : What's New? Date Thursday, 11 September 2014 Time 1:00 p.m. – 2:00 p.m. (Registration starts at 12:30 p.m.) Venue Hong Kong Institute of CPAs, 27/F., ...

flyer_ITIG140911

HKICPA/ICAEW joint seminar – Cyber Security : What's New? Date Thursday, 11 September 2014 Time 1:00 p.m. – 2:00 p.m. (Registration starts at 12:30 p.m.) Venue Hong Kong Institute of CPAs, 27/F., ...

s140903as

HKICPA seminar: The Road to Employee Share-Based Payment Programme Code: S140903AS In the modern corporation, the directors and senior management are not only paid basic salary and cash bonus, but als ...

s140910as

HKICPA seminar: Accountant's Role in Mediation Programme Code: S140910AS The seminar will discuss: 1. What is mediation – explain the concepts and procedures of mediation, mediation skill and its ...

s140911s

HKICPA seminar: New Hong Kong Companies Ordinance: Business Review Programme Code: S140911S On 3 March 2014 the new Hong Kong Companies Ordinance ("New Co") came into effect. One of the new ...

tfp140730s

HKICPA seminar: Update on Hong Kong Tax Agreements Programme Code: TFP140730S In this seminar, the speakers will discuss important issues relating to the development of Hong Kong tax treaty network. T ...

s140905s

HKICPA seminar: Introduction to Intangible Assets Valuation Programme Code: S140905S Intangible assets such as trademarks are often of significant value to many businesses and yet not all of them meet ...

s140904s

HKICPA seminar: Director's duties under the new Companies Ordinance Programme Code: S140904S The enactment of the new Companies Ordinance ushered in a new era with the implementation of an ‘Object ...

s140826s

HKICPA seminar: The Impact of New Requirements on Listing Applications Programme Code: S140826S A listing on the stock exchange is a significant milestone for any enterprises. Detailed preparatory pla ...

s140910s

HKICPA seminar: The Impact of HKFRS 13 in Property Valuation Programme Code: S140910S This seminar will discuss the impact of HKFRS 13 in property valuation, specifically in the fair value hierarchy i ...

s140807s

HKICPA seminar: Credit Management: Balance Sheet Protection and Trade Risk Mitigation Programme Code: S140807S Many companies have their receivables grown at a faster pace than business and affect cas ...

tfp140728s

HKICPA seminar: Base Erosion and Profit Shifting and Transfer Pricing Programme Code: TFP140728S The Organization for Economic Co-operation and Development (OECD)’s discussion on base erosion and prof ...

s140627s

HKICPA seminar: Application Issues of HKFRS 13 "Fair Value Measurement" on Investment Properties Programme Code: S140627S It is quite common for reporting groups or entities to hold investme ...

s140704

HKICPA/CIMA joint seminar: Performance Management and Key Performance IIndiicators Programme Code: S140704 In financial terms, business success is measured by a continuous stream of sustainable profit ...

s140711s

HKICPA seminar: Valuation for M&A Transactions Programme Code: S140711S The seminar will discuss the valuation for M&A transactions. Topics include: Types of valuations involved in M&A tr ...

s140702s

HKICPA seminar: How to Run an Annual General Meeting and Manage Difficult Ones Programme Code: S140702S The seminar will cover: Annual General Meeting (AGM) -Sources of rules and regulations for AGM ...

tfp140707s

HKICPA seminar: VAT Reform in China Programme Code: TFP140707S China is in the process of enlarging the scope of the Value Added Tax (VAT), which is the largest source of tax revenue in China. This se ...

s140709s

HKICPA seminar: Cloud Computing – Perspectives Programme Code: S140709S This seminar will discuss Cloud Computing with the aim of providing basic concepts and an understanding of applicability for bus ...

tfp140616s

HKICPA seminar: China-Hong Kong Advance Pricing Arrangements & Mutual Agreement Procedures Programme Code: TFP140616S Latest China and Hong Kong Transfer Pricing Controversies Development and Tren ...

tfp140605s

HKICPA seminar: International Tax Update on US Real Estate Programme Code: TFP140605S Chinese investors from Hong Kong and mainland China have in recent years become significant investors in the US re ...

tfp140424s

HKICPA seminar: Foreign Exchange Remittance out of the PRC Programme Code: TFP140424S Due to the stringent foreign exchange controls and complicated tax clearance procedures, multinationals always fac ...

tfp140416s

HKICPA seminar: FATCA – The Final Countdown Programme Code: TFP140416S Without further delays on the horizon, April 25, 2014 and July 1, 2014 are fast approaching as the immediate big hurdles to clear ...

tfp140324s

HKICPA seminar: Overview of Permanent Establishment Exposure in the PRC Programme Code: TFP140324S PRC is an attractive market with numerous business opportunities. However, doing business in the PRC ...

tfp140303s

HKICPA seminar: Why an initial interview with the IRD is so important Programme Code: TFP140303S When a person or a company is selected as a target for a field audit or tax investigation by the Field ...

tfp140210s

HKICPA seminar: Real Challenges of China Tax Resident Enterprise Rules Programme Code: TFP140210S The relevant rules of China tax resident enterprise are not new as stipulated in the China Enterprise ...

s140113s

HKICPA/CIMA joint seminar: The Role of Supply Chain Management in Business Success Programme Code: S140113S L'Occitane is rather unique in that it manufactures all of its products at its own two f ...

tfp140117s

HKICPA seminar: An Update On Cross Border Tax Issues Programme Code: TFP140117S China taxable presence exposures arising from secondment arrangements had been a major area of concern in recent years f ...

s131204s

HKICPA seminar: Leases Re-exposed Programme Code: S131204S The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued their second leases exposure d ...

s131114s

HKICPA seminar: FFuunndd RRaaiissiinngg –– FFrroomm PPrriivvaattee EEqquuiittyy ttoo PPuubblliicc MMaarrkkeett Programme Code: S131114S One of the essential skills and important tasks for senior manag ...

tfp131104s

HKICPA seminar: Globally Coordinated Initiatives to Tackle Tax Avoidance Programme Code: TFP131104S In recent years, there has been an increasing perception by governments, media, and other stakeholde ...

s131105s

Practical Issues when Applying the HKICPA Audit Practice Manual Programme Code: S131105S Audit Practice Manual (“APM”) issued by the Institute and designed primarily for audits of non-listed entities, ...

tfp131118s

HKICPA seminar: FATCA Overviiew & Challllenges Programme Code: TFP131118S The Foreign Account Tax Compliance Act (“FATCA”) is one of the most extensive and complex tax information reporting regime ...

tfp131108s

India Tax and Regulatory Update Programme Code: TFP131108S In the wake of a challenging global macroeconomic environment, the Indian Economy has experienced its worst slowdown in nearly a decade. It h ...

s131015s

What are the Risks and Opportunities for Managing Suppliers in China? (re-run) Programme Code: S131015S The seminar will discuss the risks and opportunities for managing suppliers in China. The speake ...

tfp131106s

China Tax Update Programme Code: TFP131106S In the past months, the PRC State Administration of Taxation (“SAT”) has issued a series of new tax circulars. These circulars include national rollout of V ...

tfp130828s

Managing VAT Effectively under VAT Pilot Reform Expansion Programme Code: TFP130828S Since the implementation of Value Added Tax (VAT) pilot starting from 1 January 2012, the Chinese authorities have ...

tfp130926s

PRC State Administration of Taxation Guidance When Mainland Secondment Creates a Permanent Establishment Programme Code: TFP130926S The rapid economic growth in China has given rise to more cross-bord ...

tfp130902s

Canada-Hong Kong Income Tax Agreement: Benefits & Implications Programme Code: TFP130902S Hong Kong and Canada signed a Comprehensive Agreement for the Avoidance of Double Taxation ("CDTA&quo ...

tfp130821s

Handling Claims for Commission & Management Fees Programme Code: TFP130821S Commission and management fees are high risk areas often resulting in additional assessments and penalties after IRD’s e ...

tfp130717s

Tax Audit and Investigation in Hong Kong Programme Code: TFP130717S The Financial Secretary announced in his budget speech this year that back taxes and penalties collected by the Inland Revenue Depar ...

s130807s

Financial Forecast – overview and areas of focus Programme Code: S130807S Timely financial forecasting is critical to measuring a company’s expected performance against budget. It encourages forward t ...

s130708s

Industrializing a new business model of farming using New LED Technology and its success factors Programme Code: S130708S The LED plant cultivation technology that uses light responses in plants and d ...

Flyer_EL130716

e Webinar on tax chhaannggeess iinn HHoonngg KKoonngg aanndd CChhiinnaa tthhaatt aaffffeecctt tthhee pprriivvaattee eeqquuiittyy iinndduussttrryy Speakers Mr. Gary James CEO, Waterfall Partners Limite ...

s130829s

AML & Sanctions – the shrinking world Programme Code: S130829S In this seminar, the speaker will discuss why money laundering and economic trade sanctions have been so prominent in the headlines a ...

s130724s

Trusts and Foundations – an introduction and comparison Programme Code: S130724S This seminar will discuss trusts and foundations. Topics include: An introduction to the fundamentals of a trust struc ...

s130717s

Demystifying Internal Audit – How it Works Programme Code: S130717S The scope of internal audit is broad and may involve an organization's governance, risk management and internal controls. Intern ...

s130606s

Charity in Hong Kong: Social Challenges and Best Practices for Financial and Operational Reporting Programme Code: S130606S While Hong Kong has experienced slow but steady economic growth in recent ye ...

sem-support-may-jun

Seminars to support members (May to June 2013) Hong Kong Institute of CPAs presents this series for accountants between May 2013 and June 2013. This series of seminars is designed to provide skills up ...

s130430s

DDiissppuuttee MMaannaaggeemmeenntt aanndd CCoommpplliiaannccee //RReegguullaattoorryy UUppddaatteess ffoorr FFiinnaannccee aanndd AAccccoouunnttiinngg PPrrooffeessssiioonnaallss Programme Code: S1304 ...

s130412s

Case Study -Failure of Governance, Risk Management and Compliance Programme Code: S130412S Institutions were sometimes brought down by loss incidents which involved unauthorised trading activities, im ...

s130410s

Laws and Regulations on Inside Information (re-run) Programme Code: S130410S The amendments to the Securities and Futures Ordinance regarding the disclosure of price sensitive information are effectiv ...

tfp130326s

Taxability of Profits – Hong Kong as a Re-invoicing Centre Programme Code: TFP130326S Hong Kong’s source basis of taxation appeared to offer multinational groups an ideal jurisdiction in which to loca ...

tfp130201s

Annual Review of PRC Individual Income Tax Programme Code: TFP130201S With the economic growth in the PRC, there is an increasing number of Hong Kong people who are required to work in the PRC. In thi ...

tfp130131s

Hong Kong Tax Updates – Cross-border Considerations Programme Code: TFP130131S Due to proximity to manufacturing facilities in China, Hong Kong plays an important role as the procurement hub in the gl ...

tfp121212s

Indirect Tax Handling on Assets Restructuring in Mainland China Programme Code: TFP121212S In a typical PRC asset restructuring (i.e. reorganization of assets and liabilities, generally via merger, sp ...

tfp121210s

Structure and Tax Considerations for Asiia Priivate Equiity Market Programme Code: TFP121210S Asian private equity (“PE”) has been blooming since the end of a vibrant year in 2010. According to some f ...

s120313s

Transfer Pricing Updates for China and Hong Kong Programme Code: S120313S With intensive economic activities between China and Hong Kong, there is a trend of increased integration of economies in the ...

s110829s

Certified Public Accountants in Forensics & Business Valuation for Litigation Purposes (re-run) Programme Code: S110829S Cannibalism effect in forensic accounting was initially conceptualised by M ...

s110218s

Risk Management and Internal Control for Listed Companies in China Programme Code: S110218S The China Insurance Regulatory Commission and other Chinese regulatory organisations have published a series ...

100623

* Please refer here for descriptions of other competencies and ratings. Management philosophy of an international theme park Highlights PAIB “fireside conversations” are informal, relaxing drinks gath ...

CFIG100512

Corporate Finance Interest Group (CFIG) lunch seminar – Current PRC policies on listing non state-owned mainland enterprises overseas About the topic At this seminar, Mr. Tony Chan, managing director ...

100510

Corporate Finance Interest Group (CFIG) lunch seminar – Current PRC policies on listing non state-owned mainland enterprises overseas About the topic At this seminar, Mr. Tony Chan, managing director ...

090216

Forum on effective investor relations for listed companies co-hosted by Corporate Finance Interest Group (CFIG) & Professional Accountants in Business Committee (PAIBC) Speakers/Panellists Mr. Chr ...

090216

Forum on effective investor relations for listed companies co-hosted by Corporate Finance Interest Group (CFIG) & Professional Accountants in Business Committee (PAIBC) Speakers/Panellists Mr. Chr ...

090216

Forum on effective investor relations for listed companies co-hosted by Corporate Finance Interest Group (CFIG) & Professional Accountants in Business Committee (PAIBC) Speakers/Panellists Mr. Chr ...

s151113s & s151120s

s151113s & s151120s HKICPA seminar: Understanding Corporate Crisis Management Programme Code: S151113S /S151120S Crises that endanger corporate value and reputation can be triggered by a wide vari ...

Jul 2019

SECOND OPINIONS: WHAT ARE THE EMERGING RISKS FACING PROFESSIONALS IN THE FUTURE? SECOND OPINIONS Accounting LINDA BIEK DIRECTOR OF COMPLIANCE HONG KONG INSTITUTE OF CPAs The Institute’s Compliance Dep ...

2021 Level 1 Case QuestionsEngFinal20211103

The HKICPA Accounting andBusiness ManagementCase Competition2021-22(Level 1)Bonjour Holdings Limited (Bonjour), together with its subsidiaries (hereinafter referred to as the “Group”) is one of the mo ...

Global Call Limited_CPA membership offer Jan 2022

銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 31/Jan/2022 Continuous Technologies Staff Exclusive O ...

Global Call - CPA membership offer Feb 2023

銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 28/Feb/2023 Continuous Technologies Staff Exclusive O ...

Global Call - CPA membership offer Mar 2023

銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 30/Apr/2023 Continuous Technologies Staff Exclusive O ...

...

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New QP Student Handbook

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Business valuation

In today's financial arena, business valuation holds immense significance. With the ever-growing volume of projects and intricacies involved in this field, accountants, both in practice or in busi ...

02_rif18_ApplicationForm_nm

To: Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Restructuring and Insolvency Faculty (RIF) Membership Application Form (Professional staff of HKICPA ...

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To: Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Restructuring and Insolvency Faculty (RIF) Membership Application Form (HKICPA member/HKICPA student/ ...

01_rif18_ApplicationForm_m

To: Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Restructuring and Insolvency Faculty (RIF) Membership Application Form (HKICPA member/HKICPA student/ ...

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Quick Guide to Annual Renewal 2017 membership/PC will expire on 31 December 2017. WHO are required to renew? Under sections 28 and 30 of the Professional Accountants Ordinance, both the registration o ...

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TypeOriginP/CBrandFull DescriptionVintageSizeRetail PriceOffer PriceWAWSRedBordeaux350955LagrangeSt Julien 3eme GCC2010150CL1,50096089-RedBordeaux330233TalbotSt Julien 4eme GCC2009150CL2,2001,01091-Re ...

CNY 2017 Promotion Offer_rv

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Quick Guide to Annual Renewal 2016 membership/PC already expired on 31 December 2016. Please RENEW now for 2017. WHO are required to renew? Under sections 28 and 30 of the Professional Accountants Ord ...

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Date 31 August 2010 (Tuesday) Time 6:30 p.m. – 8:00 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speaker Chris Joy, Executive Director of the ...

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Date 8 October 2009 (Thursday) Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Presenters Mr. Chris Joy, Executive Directo ...

091008

Date 8 October 2009 (Thursday) Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Presenters Mr. Chris Joy, Executive Directo ...

smp-forum-Sep-rerun

Date 30 September 2009 (Wednesday) Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Presenters Mr. Chris Joy, Executive Dir ...

090930

Date 30 September 2009 (Wednesday) Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Presenters Mr. Chris Joy, Executive Dir ...

090930

Date 30 September 2009 (Wednesday) Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Presenters Mr. Chris Joy, Executive Dir ...

090930

Date 30 September 2009 (Wednesday) Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Presenters Mr. Chris Joy, Executive Dir ...

smp-forum-Sep

Date 15 September 2009 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Presenters Mr. Chris Joy, Executive Direc ...

smp-forum-Sep

Date 15 September 2009 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Presenters Mr. Chris Joy, Executive Direc ...

smp-forum-Sep_1

Date 15 September 2009 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue HKICPA Conference Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Presenters Mr. Chris Joy, Executive Direc ...

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2 Trade Finance Solutions for Accountants Programme Code: Speaker Ms. Christine Wang, Head of Client Management, Trade and Supply Chain, HSBC Ms. Wang has accumulated a wide scope of experience of mo ...

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2 Trade Finance Solutions for Accountants Programme Code: Speaker Ms. Christine Wang, Head of Client Management, Trade and Supply Chain, HSBC Ms. Wang has accumulated a wide scope of experience of mo ...

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Financial Services Interest Group (FSIG) Lunch Seminar Hedging for RMB Exchange Risk Speaker Ms. Liz Chow, Head of China Business Development, Treasury Divison, Hang Seng Bank Limited Chairman Mr. Mar ...

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Financial Services Interest Group (FSIG) Lunch Seminar Hedging for RMB Exchange Risk Speaker Ms. Liz Chow, Head of China Business Development, Treasury Divison, Hang Seng Bank Limited Chairman Mr. Mar ...

IIG070308

Taxation Interest Group (TIG) Evening Discussion and Networking Forum Discussion on Current Issues in Tax and Tax Reform and Networking Forum for TIG Members 8 March, 2007 Date 8 March 2007 Time 6:30 ...

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Quick Guide to Annual Renewal 2016 membership/PC will expire on 31 December 2016. WHO are required to renew? Under sections 28 and 30 of the Professional Accountants Ordinance, both the registration o ...

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Quick Guide to Annual Renewal 2016 membership/PC will expire on 31 December 2016. WHO are required to renew? Under sections 28 and 30 of the Professional Accountants Ordinance, both the registration o ...

HKICPA_HKABE Joint Scholarship_2021-22_Regulations

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To: Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Restructuring and Insolvency Faculty (RIF) Membership Application Form (HKICPA member/HKICPA student/ ...

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To: Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Restructuring and Insolvency Faculty (RIF) Membership Application Form (Professional staff of HKICPA ...

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Name of Accredited Programme: Mode of Study: Offering Institution/Course Provider: Curriculum for meeting QP's exemption requirements: Subject code Subject required for module exemption BUS B220F ...

Global Call_CPA membership offer Jul 2021_updated

Sim Qty 4G Monthly Plan Local Data Asian Data Local, China, Macau South Korea, Singapore, Thailand Airtime (thereafter) Contract Month 1 sim 138 3GB 2 3GB 2000 24 1-3 sim Sharing 198 7GB 2 3GB 3000 24 ...

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Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

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8 September 20September 20 September 20September 20September 20September 20 September 20September 20September 20 20 Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NC Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/N ...

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NEWS HKICPA/HKABE BAFS Mock Examination Examination date Paper name AM session PM session Paper 1 8:30 a.m. – 9:45 a.m. 1:45 p.m. – 3:00 p.m. Papers 2A/2B 10:15 a.m. – 12:30 p.m. 3:30 p.m. – 5:45 p.m ...

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Speaker Mr. LAM Chi Yuen, Nelson Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Target audience All parties who want to update thei ...

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客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...

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Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Cert ...

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