Tsz Wah Lai

SMI Culture & Travel Group Holdings Ltd. is an investment company, which engages in the production and distribution of films, investments in the production and distribution of television dramas, creations, production and distribution of new media contents, production and distribution of online and film advertisements and agency operations for films, directors, scriptwriters and artists, and travel business. It operates through the following segments: Television Program Related Business, Film Investment, and Ticketing System and IT Technical Service. The Television Program Related Business segment offers sale of editing rights and licensing income from purchased license rights. The Film Investment segment refers to the investment in film rights. The Ticketing System and IT Technical Service segment includes agency fee income and information technical service. The company was founded on October 29, 2002 and is headquartered in Hong Kong.

The Association of Chartered Certified Accountants (ACCA) is a professional body for accountants. The non-profit company is based in Glasgow, UK, and has subsidiaries in Mauritius, United Kingdom, and Hong Kong. The British company offers a program called ALP-C, which approves learning materials from high-quality content providers to support studying towards ACCA's qualification. The role of the CFO is evolving beyond finance to include reporting on value-centric aspects of their operations, as companies move towards sustainable practices. The CEO of the company is Helen Joanna Brand.

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.