Cho Tai Tsang

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.

Pepsi-Cola Products Philippines, Inc. engages in manufacturing, sales and distribution of beverages under the PepsiCo brand to retail, wholesale, restaurants and bar trades. It operates through three segments: Carbonated Soft Drinks, Non-Carbonated Beverages and Snacks. The Carbonated Soft Drinks segment brands include Pepsi-Cola, 7Up, Mountain Dew, Mirinda and Mug. The Non-Carbonated Beverages segment brands include Gatorade, Tropicana and Twister, Lipton, Sting and Propel Fitness Water. The Snacks segment brands include Lays and Cheetos. The company was founded on March 8, 1989 and is headquartered in Muntinlupa, Philippines.

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.