Hoi Wing Fung

Haier Electronics Group Co., Ltd. is a home appliance manufacturer company, which engages in the research, development, production, and sale of washing machines and water heaters. The firm also engages in the integrated channel services business for other home appliance products, such as refrigerators, televisions, and air-conditioners of both Haier and non-Haier brands. It operates through the following segments: Washing Machine, Water Heater, Integrated Channel Services, and Logistics Business. The Washing Machine segment manufactures and sells top load, front load, agitator, and dual-drive washing machines. The Water Heater segment manufactures and sells various types of water heaters, including electric, gas, solar, and gas boilers in the mechanical, electric, and network-based categories. The Integrated Channel Services segment provides logistics, after-sale and other value-added consumer services, as well as sells and distributes home appliances and other products procured from Haier affiliates and other external parties. The Logistics Business segment provides logistics services. Its brands include Casarte, Haier, and Leader. The company was founded on September 23, 1997 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.

The Association of Chartered Certified Accountants (ACCA) is a professional body for accountants. The non-profit company is based in Glasgow, UK, and has subsidiaries in Mauritius, United Kingdom, and Hong Kong. The British company offers a program called ALP-C, which approves learning materials from high-quality content providers to support studying towards ACCA's qualification. The role of the CFO is evolving beyond finance to include reporting on value-centric aspects of their operations, as companies move towards sustainable practices. The CEO of the company is Helen Joanna Brand.

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.