Ming Wai Yue

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.

The American Institute of Certified Public Accountants provides vocational education in accounting. The company provides services to the accounting community, regulatory bodies, and other organizations. It also operates in Jersey City, Washington, and Lewisville. It was founded in 1887 and is headquartered in New York City, NY.

Coland Group Ltd. is a Chinese company that imports fishmeal and fish oil, and also manufactures aquatic feed products. The private company is based in Hong Kong, Hong Kong.

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 Hong Kong Institute of Chartered Secretaries is an independent professional body that promotes the role of its members in formulating and implementing good governance policies. The private company is based in Hong Kong, Hong Kong. It also aims to develop the profession of chartered secretary and chartered governance professional in mainland China. The institute was established in 1949 as an association of members of the Chartered Governance Institute and gained local status in 1994. It has more than 6,000 members and 3,200 students.

Venture Smart Financial Holdings Ltd. is an investment holding company which engages in providing financial and wealth management services to high net worth individuals, corporations and financial institution. The company was founded by Sheng Yu Chu and Yuk Lun Leung on June 3, 2015 and is headquartered in Hong Kong.

Chartered Accountants Australia & New Zealand is an association for chartered accountants that provides accounting services. The non-profit company is based in Auckland, New Zealand.