King Wah Yeung

The Institute of Chartered Accountants in England & Wales ensures that its members, students, and affiliates maintain the highest standards of professional competency and conduct to protect the public interest. The non-profit company is based in London, UK, and has subsidiaries in the United Kingdom. With over 150,000 members, the institute provides technical information, helplines, and communities to its members.

Hong Kong Institute of Certified Public Accountants operates under the professional accountant’s ordinance and works in the public interest. It offers CPA qualification programme and promulgating financial reporting, auditing and ethical standards in Hong Kong. The company was founded on January 1, 1973 and is headquartered in Hong Kong.

The Chartered Institute of Taxation operates as a professional body in the UK for advisers dealing with all aspects of taxation. It promotes education in taxation. The company is headquartered in London, the United Kingdom.

K & M Nominees Ltd. is a Chinese company that acts as a nominee, trust, and depository. The private company is based in Hong Kong, Hong Kong.