搜寻结果

s110816s

Taxation of Intellectual Property Programme Code: S110816S Many international groups are moving their Intellectual Property (IP) holdings to Hong Kong as a primary jurisdiction away from the tradition ...

s110803s

IPO – Why, Where and How Programme Code: S110803S Topics to be discussed at this seminar include: • Ultimate corporate goals and changes of business environment • Pros and cons of listing and business ...

File Type: pdf | Size: 182 KB

s110801s

How to Set Up a Company in China Programme Code: S110801S The seminar will introduce how Hong Kong or foreign investors set up a company in China and the related issues in the process of setting up a ...

File Type: pdf | Size: 187 KB

s110728s

Use of Forensic Technology in Financial Statements Fraud Programme Code: S110728S Today's fraudsters have equipped themselves with deep technology and business knowledge. The use of forensic techn ...

File Type: pdf | Size: 165 KB

s110713as

How the end of QE2 affects Asia Programme Code: S110713AS The US Federal Reserve is slated to end its USD 600 billion asset purchase program (QE2) by the end of June 2011. Investors are understandably ...

发布日期: 2011-06-22

File Type: pdf | Size: 202 KB

c110723s

Annual Taxation Update 2011 Programme Code: C110723S Date SSaattuurrddaayy,, 2233 JJuullyy 22001111 Time 99::0000 aa..mm.. –– 11::0000 pp..mm.. (Registration starts at 8:30 a.m.) Venue Grand Ballroom, ...

发布日期: 2011-06-20

Flyer

You are cordially invited to join a Cocktail Reception on the Proposed SMP Quick Poll (the "Poll") to share with us your views on the draft Poll questions and to indicate your interest in pa ...

发布日期: 2011-06-16

File Type: pdf | Size: 111 KB

s110708s

Family Offices in Asia Programme Code: S110708S Topics to be discussed at this seminar include: Family governance structures in Asia Motivation and reservations of Asian families Family Office (FO) ...

发布日期: 2011-06-14

File Type: pdf | Size: 163 KB

s110719s

Mezzanine Debt and Special Situation Financings Programme Code: S110719S In this seminar, the speaker will discuss the following: Introduction to mezzanine debt (a hybrid form of capital, which sits ...

发布日期: 2011-06-08

CommuniqueIFRSRFP2011may

The 5th International Financial Reporting Standards Regional Policy Forum 2011 Communiqué Bali Indonesia, 24 May 2011 The Indonesian Institute of Accountants hosted the 5th IFRS International For ...

发布日期: 2011-06-08

File Type: pdf | Size: 11 KB

s110721

IT Application in Accounting Field and New Media Models & Digital Social Network Programme Code: S110721 The speaker will discuss the trends and issues in the latest development for IT application ...

s110713

RReegguullaattoorryy UUppddaattee ffoorr CChhiinnaa PPrrooppeerrttyy MMaarrkkeett Programme Code: S110713 In this seminar, the speaker will discuss the following: Major hurdles on property investment ...

s110711

Recent Regulatory Changes Affecting Hong Kong Investors Programme Code: S110711 This seminar will give a brief introduction to the Hong Kong Investment Funds Association and discuss recent regulatory ...

File Type: pdf | Size: 221 KB

s110627s

Resolve Disputes by Using Alternative Dispute Resolution Programme Code: S110627S Currently, the common way to resolve conflicts or disputes is often by litigation, which may be disproportionately cos ...

File Type: pdf | Size: 169 KB

s110623s

Data Leakage – Causes and Mitigation Strategies Programme Code: S110623S Incidents of data leakage are constantly being reported in many jurisdictions including Hong Kong. These incidents range from e ...

发布日期: 2011-05-23

s110613s

International Financial Reporting Standards Update Programme Code: S110613S As global capital markets become increasingly integrated, many countries are conforming to International Financial Reporting ...

发布日期: 2011-05-23

s110725

PPrrooppoosseedd TTaaxx DDeedduuccttiioonnss ffoorr SSppeecciiffiieedd IInntteelllleeccttuuaall PPrrooppeerrttiieess Programme Code: S110725 To promote a wider application of intellectual property by ...

File Type: pdf | Size: 220 KB

s110707

Operational Risk Management in Practice Programme Code: S110707 The speaker will discuss the following in this seminar: Practical definition and drivers for operational risk Key elements in the oper ...

s110628s

Inquiries of Regulators and the Role and Functions of Forensic Accountant Programme Code: S110628S Forensic accountants often carry out investigations to unearth evidence to prove financial fraud or m ...

s110620s

How Chinese Suppliers Manage Their Large Customers Programme Code: S110620S The seminar will focus on exploring how Chinese suppliers win contracts and manage large international customers. The speake ...

File Type: pdf | Size: 160 KB

ff110517

Forensics Forum – launch and networking event About the Forensics Forum Forensic accounting is an expanding field of specialisation and one to which accountants should be well suited, given their trai ...

发布日期: 2011-04-27

s110527s

Shareholder Disputes Concerning Family Companies Programme Code: S110527S The seminar will focus on shareholder disputes that happen in the context of family companies. Topics covered include: Family ...

发布日期: 2011-04-21

File Type: pdf | Size: 158 KB

Cir_2011

CPA Bridge Tournament 2011 Date Saturday, 28 May 2011 Time 2:00 p.m. – 7:00 p.m. Venue Members’ Lounge, Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. No. ...

发布日期: 2011-04-14

s110418s

Successful IPOs for PRC Companies Programme Code: S110418S The IPO market keeps flourishing in Hong Kong as PRC companies choose to be listed on the Hong Kong Stock Exchange. While considering to be l ...

发布日期: 2011-04-14

s110503s

Assets and Liabilities Management in Financial Institutions Programme Code: S110503S Financial institutions need to handle a list of inherent risks in their normal course of business. In the last fina ...

发布日期: 2011-04-01

File Type: pdf | Size: 94 KB

C - additional information 20111

Business Assurance 8 Additional Information Financial Information Extract Draft statement of comprehensive income for the year ended 31 March 2011 Note Draft 2010/11 HK000 Actual 2009/10 HK000 Turnove ...

发布日期: 2011-03-30

feb

1 Minutes of the 190th meeting of the Financial Reporting Standards Committee held on Tuesday, 8 February 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

发布日期: 2011-03-25

File Type: pdf | Size: 802 KB

s110414j

Supporting organisation Host Supporting organisation The Behavior of Chinese Individual Investors CPD point(s) : The HKICPA : 2 hours The HKICS : 2 points The Law Society of Hong Kong : 2 points From ...

发布日期: 2011-03-24

s110420s

Hong Kong Stamp Duty Issues for the Financial Services Industry Programme Code: S110420S The sale and purchase of Hong Kong stock triggers stamp duty of 0.2%. With such a low tax rate, this transactio ...

发布日期: 2011-03-18

File Type: pdf | Size: 273 KB

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 ...

发布日期: 2011-03-14

s110520s

Valuation for M&A Transactions and the Impact on Financial Reporting Programme Code: S110520S The seminar will address issues regarding valuation for M&A transactions including the regulatory ...

发布日期: 2011-03-11

File Type: pdf | Size: 188 KB

s110519s

Anti Avoidance Trends and Taxation Internal Control Frameworks Programme Code: S110519S In this seminar, the speaker will discuss the following: International trends to combat tax avoidance Anti-avo ...

发布日期: 2011-03-11

s110505s

International Financial Reporting Standards Update Programme Code: S110505S As global capital markets become increasingly integrated, many countries are conforming to International Financial Reporting ...

发布日期: 2011-02-18

File Type: pdf | Size: 225 KB

s110406s

Hong Kong’s Expanding Tax Treaty Network Programme Code: S110406S Recently, Hong Kong has been rapidly expanding its tax treaty network, with 13 new tax treaties concluded 2010. This increases Hong Ko ...

发布日期: 2011-02-18

s110329s

What China's Anti-Monopoly Law means for businesses Programme Code: S110329S In the US, managers can go to prison for antitrust violations. In principle, China does not foresee criminal sanctions ...

发布日期: 2011-02-18

File Type: pdf | Size: 161 KB

s110221s

China Transfer Pricing Update Programme Code: S110221S Transfer pricing presents challenges for both tax authorities and multinational corporations (MNCs) in determining how the taxable profits of a M ...

发布日期: 2011-02-17

File Type: pdf | Size: 184 KB

w110312s

Creating and Managing Effective Budgets Programme Code: W110312S For many people the word „budget‟ is synonymous with control, cost cutting and a „can‟t do‟ attitude. A budget is not a tool to be used ...

发布日期: 2011-02-08

AppForm_RC_1009

(Please fill in the following label CLEARLY for mailing the confirmation /rejection slip) PART A – Personal Details Name of Applicant: (Mr/Ms)* ( ) (Surname first, BLOCK & Full) Chinese Name * Ple ...

发布日期: 2011-01-13

File Type: pdf | Size: 192 KB

f110131s

Confirmation Notice will be sent 3 working days prior to the event date. *URL link of "Green Paper on the future of audit": http://ec.europa.eu/internal_market/consultations/docs/2010/audit/ ...

发布日期: 2011-01-10

File Type: pdf | Size: 191 KB

s101201s-s110120s

How to Extract Value from Consultants Programme Code: S101201S S110120S Consultants should bring value to the organization and credit to the executives who hire them. But very often consultants fail t ...

File Type: pdf | Size: 154 KB

s110117as

RReemmiittttaannccee ffoorr NNoonn--TTrraaddee PPaayymmeennttss ffrroomm CChhiinnaa ((rree--rruunn)) Programme Code: S110117AS Remitting funds from China is always important to multinational companies ...

w110126s

Creating Alignment with Non-financial Performance Measures Programme Code: W110126S The workshop focuses on the development of non-financial performance measures. Topics include: A simple framework f ...

File Type: pdf | Size: 161 KB

s110124s

Latest Departmental Interpretation and Practice Notes No. 21 Programme Code: S110124S The Inland Revenue Department (“IRD”) released the revised Departmental Interpretation and Practice Notes (“DIPN”) ...

s110121as

New U.S. FATCA law and its impact on non-U.S. financial institutions Programme Code: S110121AS The newly enacted U.S. Foreign Account Tax Compliance Act (FATCA) imposes an expansive reporting and with ...

File Type: pdf | Size: 174 KB

w110126s

File Type: pdf | Size: 188 KB

s110117as

Remiittttance ffor Non--Trade Paymentts ffrom Chiina ((re--run)) Programme Code: S110117AS Remitting funds from China is always important to multinational companies. In this seminar, the speaker will ...

File Type: pdf | Size: 194 KB

s110126as

Corporate Use of Derivatives Programme Code: S110126AS This seminar will include the history of derivatives and why they were invented. The different use of derivatives will be explored using case stu ...

s110120as-s110316s

HKFRS for Private Entities Programme Code: S110120AS /S110316S The seminar aims at providing a review on the requirements on HKFRS for Private Entities. Topics to be covered in the seminar include: C ...

File Type: pdf | Size: 181 KB

paib110126

* Please refer here for descriptions of other competencies and ratings. Stock Exchange’s Review of Financial Statements and Corporate Governance Disclosures in Annual Reports About the topic The Stock ...

File Type: pdf | Size: 247 KB

YMSC101210_amstrong

Talk on career development cum pre-Christmas drink Friday, 10 December 2010 We are pleased to have Armstrong Lee, Director, Worldwide Consulting Group Co. Ltd., to share with you the latest developmen ...

发布日期: 2010-12-03

File Type: pdf | Size: 172 KB

result_zoke around the island_website

Zoke Around the Island Race 2010 Sunday 21 November 2010 RESULTS -BY CLASS Sonata Start Time: 08:40:00 Sail Number Boat Name Skipper ATI Finish Time Elapsed Time Corrected Pos HKG571 Goodie T Y Wong 0 ...

发布日期: 2010-12-01

File Type: pdf | Size: 129 KB

user-guide

User Guide to Webinar User Guide to webinar Updated in November 2010 1 Content Page What is a webinar .................................... 2 Configuration test .................................... 3 H ...

发布日期: 2010-11-18

File Type: pdf | Size: 1 MB

YMSC101210_amstrong_online

发布日期: 2010-11-08

File Type: pdf | Size: 173 KB

pop song course_oct 10

Pop Songs Singing Technique Training Course The Singing Interest Group (SgIG) has organized a 10-session pop songs singing technique training course. Details are listed below: Dates: 3 October to 19 D ...

发布日期: 2010-09-13

File Type: pdf | Size: 221 KB

golf circular_final_0901

Golf Interest Group: Talk by golf pro, Mr Wilson Choy It is our pleasure to have Mr. Wilson Choy, the president of Hong Kong Professional Golfers' Association (HKPGA) to be our speaker at the upco ...

发布日期: 2010-09-01

File Type: pdf | Size: 185 KB

golf circular_final_2

发布日期: 2010-08-25

File Type: pdf | Size: 185 KB

golf circular_final_1

发布日期: 2010-08-25

File Type: pdf | Size: 184 KB

golf circular_final

Golf Interest Group: Talk by golf pro, Mr Wilson Choy It is our pleasure to have Mr. Wilson Choy, the president of Hong Kong Professional Golfers' Association (HKPGA), to be our speaker at the upc ...

发布日期: 2010-08-13

File Type: pdf | Size: 440 KB

dig100820

Dance Fun Night Let’s party! It’s party time for CPAs and their friends. This will be an enjoyable evening with live band and you will be accompanied by your fellow members and guests from other profe ...

发布日期: 2010-08-04

File Type: pdf | Size: 318 KB

pr-revenue-contracts-customers

Press release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 24 June 2010 IASB and FASB propose a new jo ...

发布日期: 2010-06-24

File Type: pdf | Size: 113 KB

C100724

Annual Taxation Update 2010 24 July 2010 (Sat) (Programme Code: S) Speakers : Mr. Michael Olesnicky, Partner, Baker & McKenzie Mr. Olesnicky is a tax partner with Baker & McKenzie, heading the ...

发布日期: 2010-06-22

File Type: pdf | Size: 160 KB

061116

內地業務關注組晚間研討會************** 題目: 內地知識產權保護概況及須知日期: 2006年11月16日(星期四) 主講嘉賓: 長盛律師事務所中國法律顧問– 嚴浩先生嚴先生是中華人民共和國律師，主要為外國企業在中國內地的投資和商業運作提供法律服務，並曾為跨國公司、私募投資基金、銀行和證券公司在內地的投資、合併收購、證券事務、私募和風險投資基金、跨境交易、國際貿易和監管事宜提供專業法律 ...

发布日期: 2010-06-08

File Type: pdf | Size: 193 KB

hkfrs-update-may

1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2009 year-end Effective date HKFRS 1 and HKAS 27 Amendm ...

发布日期: 2010-05-26

File Type: pdf | Size: 57 KB

s100604s

Advising Corporate Clients in Financial Difficulties Session One Programme Code: S100604S Speakers Mr. Ludwig Ng Mr. Ng is a partner of ONC Lawyers. He has over 20 years experience in corporate and li ...

发布日期: 2010-04-26

w100529as-0605s

Analysing Qualitative Aspects of HK-listed Companies Case Studies Workshop Programme Code: W100529AS W100605S Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informe ...

发布日期: 2010-04-16

File Type: pdf | Size: 242 KB

Flyer201005

CPA Bridge Tournament 2010 Date Saturday, 22 May 2010 Time 2:00 p.m. – 7:00 p.m. Venue Members’ Lounge, Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. No. ...

发布日期: 2010-04-09

s100430s

Financial Statement Fraud Programme Code: S100430S Speaker Mr. Kent Choi CFE, FCPA, CPA (USA) Mr. Choi worked in various multinational companies in Hong Kong and the United States. His great exposure ...

发布日期: 2010-03-30

File Type: pdf | Size: 148 KB

w100424s

Credit Analysis for SMEs Case Study Workshop (Part 1) (re-run) Programme Code: W100424S Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practitioner with ab ...

发布日期: 2010-03-30

File Type: pdf | Size: 183 KB

Circular100423

Golf Day at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members who are novice players. This provides a wonderful opportunity for members ...

发布日期: 2010-03-25

s100524s

General Anti-avoidance Provision Contained in Section 61A of the Inland Revenue Ordinance Programme Code: S100524S Speaker Mr. Patrick Kwong, Executive Director, Ernst & Young Tax Services Limited ...

发布日期: 2010-03-25

s100426s

Overview of HKFRS – Recap and Update Programme Code: S100426S Speaker Mr. LAM Chi Yuen, Nelson FCPA (Practising) Mr. Lam is one of the most popular speakers and advisors on accounting and auditing sta ...

发布日期: 2010-03-25

w100428s

Analysing Financial Statements for Accountants Case Study Workshop (re-run) Programme Code: W100428S Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practit ...

发布日期: 2010-03-24

File Type: pdf | Size: 148 KB

s100517s

Profits tax: Handling tax disputes Programme Code: S100517S Speakers Mr. Angus Ho, Tax Partner of SHINEWING Tax and Business Advisory Limited Mr. Ho is a member of the Institute and a fellow member of ...

发布日期: 2010-03-22

s100519s

Internal control and fraud risk management for securities brokerage firms Programme Code: S100519S Speaker Miss Annie Chan FCPA, CFE, LLM Managing Director of Mazars Corporate Recovery & Forensic ...

发布日期: 2010-03-22

w100424as

Hong Kong Code on Takeovers and Mergers -An Introduction Programme Code: W100424AS Speaker Mr. Larry Chan, Executive Director, Asian Capital (Corporate Finance) Limited Mr. Chan joined Asian Capital i ...

发布日期: 2010-03-22

File Type: pdf | Size: 243 KB

100315

* Please refer here for descriptions of other competencies and ratings. Treasury Management – Financing Business in a Volatile Economic Climate About the topic Cash flow is the life-blood of a corpora ...

发布日期: 2010-03-03

w100421s-n-w100515s

Understanding Credit Derivatives: Lehman Brothers’ Minibond Case Study Workshop Programme Code: W100421S W100515S Speaker Mr. J Wong, CPA (Aust.), CPA (HK) Being a masters degree holder, Mr. Wong is a ...

发布日期: 2010-03-01

s100423s

Present with Power & Point: Mastering the Slide Programme Code: S100423S Speaker Sean LIN, CISM CISA CISSP ProM Division Governor, Hong Kong, Toastmasters International Founding President of Hong ...

发布日期: 2010-03-01

File Type: pdf | Size: 157 KB

s100416s

PRC Corporate Income Tax: the latest developments Programme Code: S100416S Speakers Mr Victor Chong, ACCA, Senior Tax Manager, KPMG China Mr Chong has extensive experience in advising a number of subs ...

发布日期: 2010-03-01

s100312s

Valuation of Company Assets in IPOs Programme Code: S100312S Speaker Mr. Samuel Chan, MBA, CVA, CM&AA, CEPA, Director, Head of Business and Intangible Assets Valuation, Greater China Appraisal (GC ...

发布日期: 2010-02-25

s100324s

Electronic Filing and the Future Direction of Corporate Compliance Work (re-run) Programme Code: S100324S Speaker Mr. Ron Lesh, B.Bus, FCA, Grad. Dip. IT, FAIM, Managing Director, BGL Corporate Soluti ...

发布日期: 2010-02-11

s100311s

Internal Auditing of Procurement Programme Code: S100311S Speaker Mr. Ricky Cheng, Director, Risk Advisory Services, BDO Financial Services Limited. Mr. Cheng has over 10 years of experience in both e ...

发布日期: 2010-02-10

s100303s

Marketing Professional Service Firms Programme Code: S100303S Speaker Mr. Robert Sawhney BSc (Hons), MBA, MCIM Mr. Sawhney is the managing director of SRC Associates Ltd, a Hong Kong based firm that w ...

发布日期: 2010-02-10

s100226s

Conducting an Operational Audit Programme Code: S100226S Speaker Miss Athena Tse Miss Tse is an Executive Director of Theo Integration Group Limited, specialising in internal auditing, Sarbanes-Oxley ...

发布日期: 2010-02-10

w100327as

Analysing Financial Statements for Accountants Case Study Workshop Programme Code: W100327AS Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practitioner wi ...

发布日期: 2010-02-08

File Type: pdf | Size: 154 KB

w100318s

Credit Analysis for SMEs Case Study Workshop (Part 2) (re-run) Programme Code: W100318S Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practitioner with ab ...

发布日期: 2010-01-22

s100310s

Restructuring Distressed Listed Companies Programme Code: S100310S Speakers Mr. Paul Chau, CPA, FCCA, CFA. Partner of KPMG China and Head of M&A Advisory of KPMG Corporate Finance Limited. Mr. Cha ...

发布日期: 2010-01-22

File Type: pdf | Size: 160 KB

w100311s

Credit Analysis for SMEs Case Study Workshop (Part 1) (re-run) Programme Code: W100311S Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practitioner with ab ...

发布日期: 2010-01-22

s100210as

US Tax: Internal Revenue Service (IRS) Investigations and Voluntary Disclosures Programme Code: S100210AS Speaker Mr. Richard Weisman Mr. Weisman is a US tax partner based in the Hong Kong office of B ...

发布日期: 2010-01-19

s100223s

International Best Practices of Corporate Governance Programme Code: S100223S Speaker Mr. Charles T. Canfield, Senior Corporate Governance Officer, IFC East Asia and Pacific Department -Corporate Gove ...

发布日期: 2010-01-13

s100205s

Benefits of a Low Carbon Office Programme Code: S100205S Speaker Dr William Yu, Head of Climate Program, WWF-Hong Kong Dr Yu is responsible for leading both public and business engagement programmes o ...

发布日期: 2009-12-29

File Type: pdf | Size: 1 MB

pw2010

* Prior telephone appointment has to be made 所有課堂請預先以電話預約Simply present your HKICPA member card can enjoy ANY 2 group exercise /dance /yoga classes, gym, sauna and steam facilities at Phillip Wain clu ...

发布日期: 2009-12-28

s100118as

Beneficial Ownership for Tax Treaty Purposes: Recent Developments in the PRC and Abroad and the Implications for Hong Kong Programme Code: S100118AS Speakers Mr. Jon Eichelberger, Tax Partner, Baker & ...

发布日期: 2009-12-28

File Type: pdf | Size: 145 KB

s100204s

An introduction to demographic, social and economic statistics of Hong Kong Programme Code: S100204S Speaker Professor Frederick W H HO Honorary Professor, Department of Statistics and Actuarial Scien ...

发布日期: 2009-12-17

s100129s

Remittance for Non-Trade Payments from China (re-run) Programme Code: S100129S Speakers Miss Bolivia Cheung, FCPA, Partner, Tax, KPMG China Miss Cheung advises multinational clients on taxation, custo ...

发布日期: 2009-12-16

s100114s

Entrepreneurship: practical lessons Programme Code: S100114S Speaker Dr. Joe Leung PhD in Continuing Education (Warwick). DProf in Consultancy & Training (Middlesex). Director, Middlesex East Asia ...

发布日期: 2009-12-11

s100111s

Marketing Professional Service Firms in Asia Programme Code: S100111S Speaker Mr. Robert Sawhney BSc (Hons), MBA, MCIM Mr. Sawhney is the managing director of SRC Associates Ltd, a Hong Kong based fir ...

发布日期: 2009-12-10

s100113s

Introduction to IT Auditing Programme Code: S100113S Speaker Mr. Wee Teong Cheah, Director, Risk Management Services, RSM Nelson Wheeler Consulting Limited. CPA (US), CIA, CISA, CISSP Mr. Cheah has mo ...

发布日期: 2009-12-08