Kam Tsun Ng

SMI Holdings Group Ltd. engages in the operation of theatres. It operates through the following segments: Theater Operation, Retail Business and Others. The Theater Operation segment includes box office income, advertising income, facilities rental income, membership service income, sales of food and beverages. The Retail Business segment involves sales of goods in retail stores in the theatre complex. The Others segment deals with investments in production and distribution of films and trading of marketable securities. The company was founded on February 6, 1996 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.