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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.

SJM Resorts SA is a gaming company providing leisure tourism. Its market is existing due to favorable demographics and the entry of international gaming companies such as Wynn Resorts, MGM Mirage, Las Vegas Sands, Publishing and Broadcasting Ltd. and Galaxy Casino S.A, each of which is, or is planning on, constructing Las Vegas-style casinos costing billions of dollars. The company is headquartered in Macau.