Tsz Ming Tam

The Institute of Chartered Accountants in England & Wales ensures that its members, students, and affiliates maintain the highest standards of professional competency and conduct to protect the public interest. The non-profit company is based in London, UK, and has subsidiaries in the United Kingdom. With over 150,000 members, the institute provides technical information, helplines, and communities to its members.

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.

Natural Dairy (NZ) Holdings Ltd. is an investment holding company, which engages in the manufacture, distribution and sale of milk and related products. It operates through the Trading of Food and Beverage, Health Care Product and Dairy Related Products and Manufacturing and Sales of Beverage and Dairy Related Products. Its products include UHT milk, strawberry milk, blueberry milk, chocolate milk, noni juice, fruit wine, rice glue congee, and peanut milk. The company was founded on October 8, 2002 and is headquartered in Hong Kong.