Yiu Leung Ho

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.

The Chartered Governance Institute provides governance and compliance services. The company was incorporated by Royal Charter in 1891 and is headquartered in London, the United Kingdom.

Part of Deloitte LLP (New York), Deloitte Touche Tohmatsu (Hong Kong) is a Chinese company that provides accounting services. The private company is based in Hong Kong, Hong Kong.