Ka Wai Lo

Han Tang International Holdings Ltd. engages in the trading of petroleum products. It operates through the Trading Business, and Manufacturing of Semiconductors segments. The comapny was founded on February 17, 1994 and is headquartered in Hong Kong.

Heng Xin China Holdings Ltd. is an investment holding company. It operates through the following segments: Digital Cable Television Business, Wireless Digital Television Value-Added Services, Wireless Digital Audio Integrated Circuits, and Securities Brokerage Business. The company was founded on September 9, 2002 and is headquartered in 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.

CPA Australia Ltd. is an Australian company that has been operating since 1954 and provides education, training, technical support, and advocacy services in the accounting profession. The private company is based in Southbank, Australia and has subsidiaries in Hong Kong. The company engages with governments, regulators, and industries to advocate for policies that stimulate sustainable economic growth. With over 166,000 members working in 100 countries and regions, CPA Australia is one of the world's largest accounting bodies. It was founded in 1886 by Andrew Lyell, Arthur Cleveland, Benjamin Doughty Smith, Thomas Brentnall, John McAlister Howden, Charles Morell Holmes, William Crellin, and Edward Langton. Andrew Paul Hunter has been the CEO of the company since 2018.