Oi Lan Tam

The Chartered Institute of Management Accountants, also known as aicpa® & cima®, is a global organization with 689,000 members, students, and professionals. The non-profit company is based in London, UK, and has a global presence of subsidiaries in several regions. The British company advocates for the accounting and finance profession, as well as the public interest and business sustainability. Andrew Harding has been the CEO of the company since 2009.

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.

B.J.ZH.F. Panther Medical Equipment Co., Ltd. engages in designing, developing and manufacturing surgical devices. Its products include staplers, hernia fixation, sutures, sterilization box and surgical device. The company was founded by Chao Qu and Qing Liu on September 25, 2002 and is headquartered in Beijing, China.