Ka Lun Fung

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.

China Metal Recycling (Holdings) Ltd. operates as an investment holding company. It engages in the principal business of recycling, processing and marketing of metals. The company operates through the following segments: Ferrous Metals, Non-Ferrous Metals and Other Materials. The Ferrous Metals segment includes iron and steel. The Non-Ferrous Metals segment includes copper and aluminum. The Other Materials segment includes ores, scrap, and plastic. China Metal Recycling (Holdings) was founded by Chi Wai Chun and Wun Yin Lai in 2000 and is headquartered in Hong Kong.