Alan Russell Powrie

The Institute of Chartered Accountants of Scotland operates as a professional membership organization. The non-profit company is based in Edinburgh, UK. The British company was founded by Janice Margaret Brown and Sundeep Bahanda. The CEO is Bruce Cartwright.

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.

Hurray! Holding Co. Ltd. provides music and music-related products, such as ringtones, ringbacktones and truetones to mobile users over mobile networks and through the Internet in China. It also offers a range of other wireless value-added services, including games, pictures & animation, community and other media and entertainment services. Its wireless value-added services are offered through 2 mobile telecommunication platforms, 2.5G, which includes wireless application protocol, multimedia messaging service & Java and 2G, which include short message service, interactive voice response, and ring back tone. Its WAP services include ringtone and picture downloads, community services, games, entertainment & movies, jokes & horoscopes, relationship advice, animation & cartoons, mobile novels, local news & guides, news & finance and personal information management service. The company also designs, develops, sells and supports a services provisioning and management software, called VASPro. VASPro enables mobile operators to manage various functions related to the provision of 2.5G services by third party service providers through mobile operators’ WAP portals. The company is headquartered in Beijing, China.