Chi Kin Cheng

The Association of International Accountants operates as a membership body for professional accountants. The non-profit company is based in Newcastle-upon-Tyne, UK.

Ming Lam Holdings Ltd. engages in the production and sale of expandable polystyrene and paper honeycomb packaging products. It operates through the following segments: Packaging Business, Securities Investments, Tourism and Travel, and Money Lending. The Packaging Business segment manufactures packaging products. The Securities Investments segment is composed of securities trading and other investing activities. The Tourism and Travel segment deals with tourism and travel. The Money Lending segment focuses on the money lending business. The company was founded on July 8, 2002 and is headquartered in Hong Kong.

Institute of Management Accountants, Inc. provides accountants and financial services. The company was founded in 1919 and is headquartered in Montvale, NJ.

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.