LegCo election Justice Woo Kwok Hing, chairman of the Electoral Affairs Commission (left) briefing members on electoral and voting procedures.

Transcription

1 LegCo election 2004 On 12 September 2004, the HKSAR s third Legislative Council was elected. Among the 60 seats elected, 30 went to the functional constituencies. Forum for AFC candidates To enable voters to obtain more information about the election and the candidates, the Institute held a forum on 6 September All nine candidates standing for election under the Accountancy Functional Constituency ( AFC ) attended the forum to explain their election platforms and answer questions from members. President of HKICPA Mr Roger Best chaired the forum. Justice Woo Kwok Hing, the chairman of the Electoral Affairs Commission, was invited to brief members on the electoral and voting procedures. Election results Out of the 17,500 AFC registered electors, 12,269 (70.11%) voted at the LegCo election. Ms Tam Heung Man was elected as the AFC representative. The votes received by the nine AFC candidates (excluding invalid votes) were as follows: AFC candidates Votes received Ms Tam Heung Man 3,393 Mr Wong Wang Tai 154 Mr Leung Wing On, Louis 604 Mr Chan Po Fun, Peter 603 Mr Chow Kwong Fai, Edward 1,066 Mr Chan Mo Po 3,356 Mr Wu Shek Chun, Wilfred 244 Mr Choi Sau Yuk 444 Mr Kung Yiu Fai, Elve 1,815 Justice Woo Kwok Hing, chairman of the Electoral Affairs Commission (left) briefing members on electoral and voting procedures. Members at the Forum. Nine candidates attend the Forum to present their election platform and answer members questions. 6

2 The candidates: (from right) Ms Tam Heung Man, Mr Wong Wang Tai, Mr Leung Wing On, Louis and Mr Chan Po Fun, Peter. The candidates: (from right) Mr Chow Kwong Fai, Edward, Mr Chan Mo Po, Mr Wu Shek Chun, Wilfred, Mr Choi Sau Yuk and Mr Kung Yiu Fai, Elve. HKICPA Award and Graduation Ceremony 2004 A group photo after ceremony. The Institute s Award and Graduation Ceremony was held on 10 September at the Hong Kong Convention and Exhibition Centre. This year, the Ceremony bore our new name of Hong Kong Institute of Certified Public Accountants (HKICPA) together with the new logo and visual identity. Some 280 guests, friends and family members of the award recipients and graduates attended. Welcoming remarks by Mr Doug Oxley, chairman of the HKICPA Examinations Board, were followed by an address from Institute president Mr Roger Best. The Guest of Honour Dr Rosanna Wong Yick-ming, chairman of the Education Commission, spoke to the audience of the qualities required to be a true professional, explaining that with a respected qualification comes certain responsibilities within the occupational field, to the community and to oneself. Dr Wong then offered the students her views on the continuous maintenance of being a professional through five specific actions, namely life long learning, foresight, preparedness, community responsibility and integrity. Dr Wong accepted a souvenir from Mr Best after her speech. Dr Wong then presented the awards to the top candidates of Qualification Programme (QP) Module examinations and Final Professional Examination (FPE) held in 2003 and the first half of Each student received a certificate of merit and a cash prize donated by the sponsors. The top candidates of FPE also each received a plaque. Each recipient of the HKICPA QP Scholarships and HKICPA Scholarships was presented with a Certificate of Achievement and awarded a scholarship. They all achieved outstanding performances in both academic studies and extra-curricular activities. The presenters of these awards were Mr Best and Ms Winnie Cheung, chief executive & registrar. A special award was presented by Mr Oxley, to Mr Nelson Lam, a Master Workshop Facilitator, in recognition of his important contribution to the QP. In addition, Certificates of Graduation were also presented to QP graduates of the December 2003 and June 2004 sessions by Mr Oxley and Professor Judy Tsui, chairperson of the Student Training & Development Committee. The Ceremony came 8

3 (From left) Prof Judy Tsui, Mr Roger Best, Dr Rosanna Wong (the guest-of-honour), Mr Doug Oxley and Ms Winnie Cheung. Dr Rosanna Wong presenting a plaque and certificate to one of the top candidates of the Final Professional Examination of the QP. to an end with Professor Tsui delivering the closing remarks and Ms Joyce Lau giving a thank you speech on behalf of the QP graduates. The Institute would like to thank the following firms/organisations (in alphabetical order) for their generous contributions to the Prize Fund for all top candidates: CWCC Charles Chan, Ip & Fung CPA Ltd Chu and Chu Deloitte Touche Tohmatsu Ernst & Young FTMS Training Systems (HK) Ltd Grant Thornton KPMG Li, Tang, Chen & Co Michael Page International (HK) Ltd Moores Rowland Mazars PricewaterhouseCoopers The Association of International Accountants (HK Branch) The Financial Training Company Wong Brothers & Co To view the highlights of the Ceremony, please visit the Institute's News Bureau at Mr Roger Best, the Institute s president, presenting a souvenir to Dr Rosanna Wong. Mr Best presenting an award to one of the HKICPA QP Scholarship recipients. Mr Doug Oxley, chairman of the Examinations Board, presenting the award to Mr Nelson Lam, QP Master Workshop Facilitator. Ms Winnie Cheung, the Institute s chief executive & registrar, presenting awards to HKICPA Scholarship recipients from a local university. Prof Judy Tsui, chairperson of the Student Training and Development Committee, presenting certificate to QP graduates. 10

4 Recipients of HKICPA Awards and Scholarships Top Candidates of Qualification Programme 2003 Sessions Module / Session Name of Prizewinner Top Candidates of Qualification Programme 2004 Sessions Module / Session Name of Prizewinner Module A (Financial Reporting) Ms Yau Hoi Chi Module A (Financial Reporting) Mr Tong, Benny Ho Bong June 2003 Session February 2004 Session Module C (Auditing and Information Management) Ms Chow Yee Ting June 2003 Session Module C (Auditing and Information Management) Ms Chan Choi Yi February 2004 Session Module B (Financial Management) Ms Tong Jue Lin Final Professional Examination Ms Ting Chui Yan September 2003 Session June 2004 (Gold Award) Module D (Taxation) Mr Tong, Benny Ho Bong Final Professional Examination Ms Fung Nga Fong September 2003 Session June 2004 (Silver Award) Final Professional Examination Mr Poon Chi Ho Final Professional Examination Mr Fung Kwun Sum December 2003 (Gold Award) June 2004 (Bronze Award) Final Professional Examination Mr Lo Chung Hin December 2003 (Silver Award) Final Professional Examination Ms Ng Eva December 2003 (Bronze Award) HKICPA Qualification Programme Scholarship Recipients 2004 Undergraduates Name Mr Chan Chun Pan Mr Chu Sze Nam Mr Chung Hin Tat Ms Hui Wai, Anya Ms Ng Man Ting, Mandy Mr Wong Ka Shing Mr Wong Shek Ting, Stephen Ms Wong Siu Wai Ms Wong Yin Kwan, Brenda Ms Yan Tsz Kwan Ms Yip Hiu Man Ms Yip Tsui Hing Universities Hong Kong University of Science & Technology The Hong Kong Polytechnic University The Chinese University of Hong Kong The University of Hong Kong The University of Hong Kong Hong Kong University of Science & Technology Lingnan University City University of Hong Kong City University of Hong Kong The Hong Kong Polytechnic University The University of Hong Kong The Open University of Hong Kong Postgraduates Name Ms Li Yin Mr Liu Ming Ms Tam Kai Yu, Margaret Ms Wong Wing Yi, Grace Universities City University of Hong Kong Hong Kong Baptist University The Chinese University of Hong Kong The Hong Kong Polytechnic University 12

5 Professional Bridging Examination Name Exam Session Mr Lam Man Chi December 2003 Mr Ng Luk Pan June 2004 HKICPA Scholarship Recipients 2003/2004 Name Ms Kan Pui Yan Ms Tsui Lai Ting Ms Wong Wai Man Ms Cheng Fung Yee Ms So Wing Yin Ms Wong Choi Fung Mr Liu Ming Ms Szeto Wan Ping Ms To Ka Shuen Mr Chu Kiu Fat Ms Lau Wing Yee Ms Leung Yuen Yan, Catherine Ms Tang Suet Ying, Amy Mr Wong Hiu Wai Ms Chow Yuet Ping Mr Hui Chi Tung, Denny Mr Chung Shui Hau Mr Hao Shengquan Ms Li Kwan Ms Choi Suet Ha Ms Ng Po Hang Mr Tang Feng Ms Hui Ching Yan Ms Law Chun Fung, Esther Mr Ng Kwok Wah, Peter Ms Wong Pui Chun Mr Yuen Hon Chu Ms Li Ting, Diana Mr Liu Zheng Ms Cheung Ching Fong Ms Choy Ting Ting Mr Chui Ka Kin Ms Ng Wing Yin Universities The Chinese University of Hong Kong City University of Hong Kong Hong Kong Baptist University The Hong Kong Polytechnic University Hong Kong Shue Yan College Hong Kong University of Science & Technology Lingnan University Napier University The Open University of Hong Kong The University of Hong Kong School of Professional And Continuing Education, the University of Hong Kong VTC School of Business and Information Systems OCTOBER 2004 THE HONG KONG ACCOUNTANT 13

6 QP graduates (December 2003 Session) AU, Mei Ling, Crystal HO, Nga Yan LEUNG, Ka Man SUNG, Shu Yee, Monica AW, Caroline Friday HO, Man Fung, Edith LEUNG, Cheuk Wan TAM, Lai Yiu BAU, Siu Fung HO, Chung Dee, Gary LEUNG, Ho Pun TAM, Tsz Kit CHAN, Leung HON, Wai LEUNG, Suet Ying TAM, Wai Kin CHAN, Mei Yee HUANG, Xiaoxian LI, Miu Yuk TAM, Cheuk Lun CHAN, Hiu Ming, Iris HUI, Yuen Man, Jacinta LI, Yung TANG, Siu Ping CHAN, Yuk Ling IP, Wai Man LI, Ying Wah TONG, Wai Shan CHAN, Tze Chun KAM, Fung Ki LIM, Wei Heidi TSANG, Chin Pang CHAN, Ho Lam, Helen KAN, Tsui Shan LIU, Hang Chi TSANG, Wai Hung CHAN, Lap Hang KO, Ming Wai LIU, Shiu Yuen TSANG, Chiu Ming CHAN, Kin Wing Elvis KWAN, Wing Wah, Vicky LO, Wing Suen, Aurelia TSE, Wing Ki, Wendy CHAN, Wing Ki KWOK, Chin Chiu LO, Chung Hin TSEUNG, Lui CHAN, Men KWOK, Yuen Man LO, Man Chun TSUI, Ching Fai, Alice CHAN, Pa Ki, Martinian LAI, Man Kui LUK, Man Ching, Anna TSUI, Hing Shan CHAN, Wai Kit LAI, Kai Chung MA, Wing Fai WAN, Chi Lap CHEN, Chuen, Jimmy LAM, Wai Yan MAK, Ho Lam WAN, Hau Yue CHEN, Ming Chung LAM, Choi Ha MAN, Ting Fai WONG, Wing Man CHENG, Suk Man LAM, Chui Yuk NAM, Cheung Ching, Adrian WONG, Tin King, Richard CHENG, Kit Ying LAM, Chung Ching NG, Pui Man WONG, Sze Wing CHEUNG, Kei LAM, Wing Yin NG, Wai Man WONG, Fu Cheong, Desmond CHEUNG, Yui LAM, Sau Yee NG, Wai Yiu, Michael WONG, Yue Kit, Andrew CHEUNG, Lai Yee, Doris LAM, Chun Shing, Jerry NG Ka Kin WONG, Yuk Ming, Aaron CHEUNG, Ting Pong LAM, E-Ho, Mary NG, Eva WONG, Yee Wang CHEUNG, Chan Wah LAM, Tsz Kin NG, Shuk Nga WONG, San CHIN, Wai Yan LAU, Wah NG, Suk Fun WONG, Wing Shan CHING, Wai Yin LAU, Kar Yue, Gary NGAN, Man Yuk, Rachel WONG, Lee Man CHIU, Chun Hay LAW, Heung Chung NGAN, Chiu Leong, Vincent WONG, Etchia CHIU, Man Wai LAW, Kin Man, Kitty OR, Pui Yin WU, Wai Man CHOI, Wai Hin LAW, Wai Ki OR, Kam Pong YAN, Ting Kwok CHOW, Ting Fai, Stephen Benny LEE, Shun Ming PANG, Kenneth Bill YAU, Pui Man CHOW, Yee Ting LEE, Chun Ming PO, Lok Sze YEUNG, Ngar Wan CHOW, Chi Shing LEE, Yui Lim, Vincent POON, Chi Ho YEUNG Chi Hang CHUNG, Yi Yan LEE, Sau Kuen SHUM, Siu Ki YEUNG, Pui Yan, Angela CHUNG, Ho Ling LEE, Lai Ping, Lillian SIA, Kwok Lun, Martin YEUNG, Lui DOVE, Graham Roger LEE, Yuen Ting SIN, Wing Hin YIP, Ling Ling FAN, Chi Yeung LEE, Yuk Lin SIU, Wa Yip YU, Kwong Man FONG, Wing Cheong LEE, Kwok Wah SO, Wai Man YUEN, Tsui Shan FUNG, Hiu Wai LEONG, Yuen Yi, Joannie SO, Wing Chi FUNG, Shuk Kwan LEUNG, Pik Kwan SO, Pui Yan 14

7 QP graduates (June 2004 Session) AU, Ting Lam, Tina HUNG, Yu Kwan LEUNG, Martin Oh Man TAM, Kar Yin BO, Wai Yan IU, Man Ying, Maggie LEUNG, Suet Ying TANG, Miu Yee CHAN, Chun Hoi KO, Siu Wai LEUNG, Tsui Ngor TIN, Claudia Ming Kuen CHAN, Chun Hong KONG, Yan Yue LEUNG, Yu Hang TING, Chui Yan CHAN, Chun Leung KWOK, Vanida Teresa LI, Sze Keung TSANG, Chun Yiu CHAN, Ha KWOK, Wai Sze LI, Wai Kwan, Andy TSANG, Yung Fat CHAN, Hey Man KWOK, Ying Tung LI, Yi TSE, Man Yi CHAN, Ka Wing LAI, Albert LO, Hoi Yan TSE, Ming Fai CHAN, Kwan Shing LAI, Ka Man LO, Ting Kwun TSOI, Chi Cheong CHAN, Pui Chi LAM, Cheung Wai LOCK, Kwong Hang, Simon TSUI, Cheuk Man, Heidi CHAN, Shu King LAM, Oi Yan, Fiona LOK, Wai Yin, Wendy TSUI, Ka Yiu CHAN, Wai Yee, Teresa LAM, Wai Man, Mandy LUNG, Miu Ling WONG Kwok Lun CHAN, William LAU, Ka Yee MA, Yuk Choi WONG, Hei Man CHENG, Nga Alice LAU, Lai Yin NG, Kam Fai WONG, Heung Heung CHENG, Sze Ka LAU, Pik Ching NG, Kin Fai WONG, Hing Yin CHENG, Yi Ki LAU, Sau Yan NG, Kwun Wa WONG, Ka On CHEUNG, Hok Hin, Alan LAU, Wai Fat NG, Ping WONG, So Lan CHEUNG, Ka Lai LAW, Lai Yee NG, Wai Yin WONG, Wai Mei CHIU, Man Yee LAW, Man OEY, Chun Johnny WONG, Yin Fong CHOW, Claudia Lok Ming LAW, Sau Wai PAK, Hiu Ching WU, Hang Sang, Helen CHOW, Sai Hung, Alexander LAW, Shan Shan PANG, Kit Man YAU, Hoi Chi CHOW, Wing Ki LAW, Wai Kwan POON, Lydia YAU, Ka Kui CHU, Tsz Ping LEE, Chi Ming SHEN, Tianwei YAU, Wong Yuen CHUI, Hoi Yan LEE, Hong Ming Homer SHUM, Ka Ling YEUNG, Hiu Chong CHUNG, Wing Chiu, Julian LEE, Man Kin SHUM, Ming Kwan YEUNG, Kwok Ping FU, Sze On LEE, Pui Fun SIU, Ho Fai YEUNG, Sing King FUNG, Kwun Sum LEE, Yee Har SO, Shuk Kwan, Karen YIP, Heung Wing, Wayne FUNG, Nga Fong LEE, Yee Man SO, Wing Yu YIP, Yuk Yue HO, Ka Pong LEI, Ah Yung SUEN, Fong Chan HUNG, Sze Wing LEUNG, Bo Yi SUN, Yim Ming HUNG, Wai Ho LEUNG, Ka Man SZETO, Kwok Wah For those award recipients and graduates who received their awards and/or certificates at the HKICPA Award and Graduation Ceremony 2004 on 10 September 2004, the Institute has prepared especially for you one complimentary reprint (3R size) of the photo taken by our professional photographer while you were on stage. The photo reprint is available at the Institute s office for collection during office hours from 1 November to 31 December OCTOBER 2004 THE HONG KONG ACCOUNTANT 15

8 Annual Dinner 2004 The HKICPA Annual Dinner will be held on Thursday, 25 November 2004 at InterContinental Hong Kong, bringing together members and guests to celebrate the milestones of the profession achieved during the year. The dinner will be officiated by Mr Graham Ward, president designate of International Federation of Accountants (IFAC). The evening will feature entertainment programmes, a lucky draw as well as the presentation of the Best Corporate Governance Disclosure Awards and the Outstanding Accountant Ambassadors Awards. Invitations will be sent out shortly. Please come and join your fellow members in the celebration. Balance Your LifeStyle Programme To help members attain a balanced lifestyle between work and leisure, the Institute has initiated a Balance Your LifeStyle Programme. The Programme aims to release stress, improve health and fitness and ultimately enhance your work productivity. The first series of leisure classes was launched in September 2004, including Yoga for Health, Beauty & Healing, Social Dance, Ice-skating and a Training Programme for Elementary Runners. Look out for more leisure classes in the near future. Lists of new Authorised Employers and Authorised Supervisors Authorised Employers Appointment from 12 August 2004 to 31 December 2009 ALBERT LAM & CO.!"#$%& ALEX C.K. CHEUNG & CO.!"#$ ALLIANCE & ASSOCIATES!"#$% BALDWIN WONG & CO.!"#$ BDO MCCABE LO & COMPANY!"#$%&' BILLY HO AND COMPANY =!"#$%& C.C. HO & CO. =!"#$ C.F. LI & CO.!"#$ C.L. CHOI & CO. =!"#$%& C.M. TAM & CO.!"#$ C.W. KWAN & COMPANY!"#$ C.W. LEUNG & CO.!"#$ C.Y. CHIU & COMPANY =!"#$%& CHAN FAN & CO. =!"#$% CHAN PAK CHUEN & CO.!"#$ CHAN, NG & PARTNERS LIMITED!"#$%&'() CHAN, YIM, CHENG & CO.!"#$%& CHIN & TONG!"#$% CHRIS K. F. WONG & CO. =!"#$ CHRIS SO AND COMPANY =!"#$%& CLODICK & COMPANY!"# D K MAK & CO.!"#$%& D.Y. LAM & CO.!"#$ DAVID M.K. YEUNG & COMPANY!"#$%& DEREK NG & COMPANY =!"#$%& DOMINIC K. F. CHAN & CO.!"#$%& E & W CPA CO. LIMITED!"#$%&'() EDDIE K.K. LAU CPA LIMITED!"#$%&'()* EDDIE M.T. NG & CO.!"#$%& EDMUND LAU & CO.!"#$% EDWARD LAU & CO.!"#$%& EDWIN C.W. YEUNG & COMPANY!"#$ ERIC Y.K. FUNG & CO. =!"#$%& FRANCIS YAU & CO.!"#$%& FUNG HOI FUNG & CO.!"#$%& FUNG, YU & CO.!"#$%&' GC ALLIANCE LIMITED!"#$%&'() GRAHAM H.Y. CHAN & CO.!"#$%& HARRY T.W. LEE & CO.!"#$%& HENRY WONG & COMPANY!"#$%& HO TAK SANG & CO.!"#$%& HONG KONG GREAT WALL CERTIFIED PUBLIC ACCOUNTANTS LIMITED!"#$%&'()*+ HOOSANG, LYN, LI & CO. LIMITED!"#$%&'()* HUI CHI CHUEN & COMPANY =!"#$%& J KONG & CO.!"#$%& JANE CHAN & CO. =!"#$ JOHN W.K. WONG & CO.!"#$%& JULES JIU & COMPANY!"#$%& K K CHUNG & CO.!"#$%& K S YU & CO.!"#$ K. F. CHOI & CO. =!"#$ K.H. LAM & CO.!"#$%& K.S. CHEUNG & CO. =!"#$ KCPS & PARTNERS KINGSTON C.P.A. LIMITED =!"#$%& 16

9 Appointment from 12 August 2004 to 31 December 2009 (continued) L.C. SHUM & CO. =!"#$%& L.H. TSANG & COMPANY!"#$%& L.M. CHONG & CO. =!"#$%& LAM KIT PING & CO.!"#$%& LAU & FUNG =!"#$% LAWRENCE CHEUNG C.P.A. COMPANY LIMITED!"#$%&'()* LEE CHI FAI & CO.!"#$%& LEE SIK WAI & CO.!"#$%& LING WAI MING & CO. =!"#$%& LUI & CHENG CPA LIMITED!"#$%&'() M SQUARE CPA LIMITED!"#$%&' M.H. HUNG & CO. =!"#$%& M.Y. LAU & CO.!"#$%& MAUREEN T.C. AU CPA LIMITED!"#$%&'() MAURICE FONG & COMPANY!"#$ MICHAEL HO CPA LIMITED ==!"#$%&'()* MOK & FONG CPA LIMITED!"#$%&'()*+ MOORES ROWLAND MAZARS =!"#$%&'() NG & LAM!"#$% NG MAN KWONG & CO.!"#$ P. LAW & CO.!"#$% P.L. AU & CO.!"#$%& PANG, HON & PARTNERS =!"#$% PETER CHAN (CPA) LIMITED =!"#$%&' POON & CO. =!"#$%& POON, MAK & WAN =!"#$%& ROBERT CHUI & CO.!"#$ ROGER KAM & CO.!"#$%& S.M. TANG & CO.!"#$%& S.S. LAU & COMPANY =!"#$%& S.W. LAU & CO. =!"#$%& SO & WONG =!"# STEVEN K.W. CHENG & COMPANY!"#$ T.K. LO & CO. =!"#$%& TANG CHE MAN & COMPANY!"#$ THAN PE AND COMPANY THOMAS C.C. CHOY C.P.A. CO.!"# TOMMY NG & CO. =!"#$ W. K. PANG & CO.!"#$%& W.Y. LAM, DOMINIC CHAN & CO.!"#$%&'()* WALTER MA & COMPANY!"#$ WEBSTER NG & CO.!"#$%& WILLIAM M.L. HO & CO. LIMITED!"#$%&'()* WING ON CPA & ASSOCIATES!"#$% WONG BROTHERS & CO.!"#$% WONG C. FUNG & CO. =!"#$%& YEUNG, CHAN & ASSOCIATES CPA LIMITED!"#$%&'() YIP HO MAN & CO.!"#$ YU HOW YUEN & COMPANY =!"#$ YUEN & TAM!"#$% ZHONG YI (HONG KONG) C.P.A. COMPANY LIMITED E F!"#$%&' Appointment from 27 August 2004 to 31 December 2009 KPMG!"#$%& Appointment from 2 September 2004 to 31 December 2009 ALBERT Y.K. LAU & CO. =!"#$%& ARMANDO Y.C. CHUNG & CO. =!"#$ CENTRAL & CO. ==!"# CHAN, LAM & COMPANY!"#$%&'()* CHENG & CHENG LIMITED!"#$%&'( CHEUNG & CHEUNG =!"#$%& CHEUNG & YUE =!"#$%& DAVID T.W. FONG & CO.!"#$ F.W.O. KWAAN & CO. =!"#$%& HO & HO & COMPANY!"#$ HUI SIK WING & COMPANY =!"#$%& IVAN CHAN & CO. =!"#$ JAMES T.W. KONG & CO.!"#$ JENNY KUN & COMPANY===!"#$%& K. C. NG & COMPANY!"#$%& K.W. YEUNG & CO.!"#$ KENNETH IP & CO.!"#$ LAM SIU HUNG & CO.!"#$ LAW KAM WING & COMPANY!"#$ LAWRENCE TSE & CO. =!"#$ LOUIS YEUNG & CO. =!"#$%& NG & WONG!"#! P.C. CHU & CO. =!"#$%& PANG YUEN FAT & COMPANY!"#$%& PROFECTUS & CO. =!"#$% RAYMOND T.W. CHU & COMPANY!"#$%& RAYMOND Y.K. TSE & CO. ==!"#$ S.K. LUK & CO. =!"#$ STEPHEN IP & CO.!"#$%& STEVEN CHAN & CO. =!"#$%& T.K. TONG & CO. =!"#$%& T.W. CHAN & CO. =!"#$%& TERENCE T K TANG!"#$%& 18

10 Appointment from 2 September 2004 to 31 December 2009 (continued) TONY C.M. YAU & CO.!"#$%& TREASURY DEPARTMENT, THE GOVERNMENT OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION =!"#$#%&'( ULYSSES YUEN & CO. =!"#$%& VINCENT LEE & CO. ==!"#$%& W.H. TSE & COMPANY =!"#$%& W.K. ANG & CO.!"#$%& W.O. LO & CO. =!"#$%& W.O. TONG & COMPANY =!"#$%& W.Y. FAN & CO. =!"#$ WONG AND LAM =!"#$% WONG CHAN LAU C.P.A. COMPANY LIMITED!"#$%&'()* YAU & LEUNG CPA LIMITED =!"#$%&'() YEUNG & CHEUK!"# Authorised Supervisors Appointment from 12 August 2004 to 31 December 2007 Mr. ARBOIT, Bruno Mr. CHEUNG, Chi Sing Mr. JIM, Kwok Wah Mr. LEE, Man Po* Mr. AU, Tze Sheung* Mr. CHEUNG, Justin B. Mr. KAM, Wai Kong Miss LEE, Pin Chong Miss CHAN, Audrey Helen* Mr. CHEUNG, Ka Yue* Mr. KO, Tak Fai, Desmond* Ms. LEE, Sau Ling, Loren Mr. CHAN, Cheong Foon, Andrew* Mr. CHEUNG, Kwok Yee, Francis Mr. KU, Kwok Keung Mr. LEE, Tak Yu Mr. CHAN, Cheuk Chi* Ms. CHEUNG, Wing Han, Miranda Mr. KWAN, Kei-Chor Miss LEE, Yuen Man Mr. CHAN, Chiu Hung, Alex Ms. CHEUNG, Yuk, Eliza Miss KWAN, Kit Yee, Jenny Ms. LEE, Yuk Ping Mr. CHAN, Choi Wing, William Mr. CHIN, Kin Wah* Mr. KWAN, Pit Ming Mr. LEE, Yun Chi, Lawrence Mr. CHAN, Hon Chiu, Alan Mr. CHIU, Fan Wa, Kenneth* Mr. KWOK, Chi Fai Miss LEUNG, Chin Mei, Irene Mr. CHAN, Kok Wing, Farra* Miss CHOI, Wing Sze Mr. KWOK, Kwan Hung Mr. LEUNG, Sou Hong* Mr. CHAN, Kwok Keung Mr. CHONG, Ki Fung Mr. KWOK, Man Wai, Kenneth Ms. LEUNG, Yin Ping, Janita Mr. CHAN, Kwok Keung, Packey Mr. CHOW, Chiu Wai Miss KWOK, Siu Ling Ms. LEUNG, Yuk Ming, Shirley* Mr. CHAN, Lap Tak, Jeffrey Mr. CHOW, Royston Tat-Kuen Mr. KWOK, Sze Kong* Mrs. LI, Mei Hing* Mr. CHAN, Lee Tim Mr. CHOW, Sheung Bing* Mr. KWONG, Siu Wah, Henry* Mr. LI, Tak Man Mr. CHAN, Man Chung, Michael* Ms. CHU, Ka Yee Mr. KWONG, Tin Lap* Mr. LI, Wai Ming Mr. CHAN, Pak Shing Mr. CHU, Sai Kit, Adamas Mr. LAI, Chi Kin* Miss LI, Wei Lan, Pansy Mr. CHAN, Shu Kay, Francis Mr. CHUI, Man Lung, Everett Mr. LAI, Tsz Mo, Lawrence Miss LIN, Bo Chi Mr. CHAN, Siu Kay* Mr. CHUNG, Kai Shun Mr. LAI, Yun Hung* Mr. LING, Kwok Kin, Urania* Mr. CHAN, Siu Ki Mr. CHUNG, Sum Tin, Abraham* Mr. LAM, Chan San, Sunny Mr. LIU, Yuk Tung, Thomas Mr. CHAN, Tad Kin Miss CUA, King Min, Michelle* Mr. LAM, Kin Kau* Miss LO, Suet Ying Mr. CHAN, Tak Hing, Kenji Mr. DO, Lawrence* Mr. LAM, Shu Chung Ms. LO, Wing See Mr. CHAN, Tat Keung* Miss DOH, Po Wan, Christina Mr. LAM, Yiu Wing Ms. LO, Yin Ching, Ivy Miss CHAN, Wai Chan Mr. FONG, Siu Po, Dominic Mr. LAM, Yuen To, Joseph Mr. LO, Yip Tong* Ms. CHAN, Wing Yee Mr. FUNG, Chi-Wang, William Mr. LAU, Bun Mr. LUI, Shing Ming, Brian Mr. CHAN, Yee Chun Mr. FUNG, Ho Leung, Arthur* Mr. LAU, Chung Kwok, Robert* Mr. LUI, Tan Hau, Thomas Miss CHAN, Yin Wah Miss FUNG, Kitty Kit-Yi Mr. LAU, Hold Sing* Mr. MA, Chu Kin Mr. CHANG, Ka Ming, Jonathan Mr. FUNG, Pui Cheung* Mr. LAU, Man Kai Mr. MA, Hang Kon, Louis Mr. CHANG, Kam Chuen Ms. HO, Angeline Yuenman Mr. LAU, Man Yiu, Edward* Ms. MA, Mei Yee Mr. CHAU, Chi Ki Mr. HO, Chun Shing* Miss LAW, Wai Han, Iris Miss MAK, Chin Yan Mr. CHAU, Kwing Nin Mr. HO, Chung Pak, Patrick* Ms. LAW, Yee Man* Mr. MAK, Kay Lung, Dantes* Ms. CHAU, Mei Wah, Rosanna Mr. HO, Tai Wai, David* Mr. LEE, Chee Ho, Juleus* Miss MAK, Wai Yan Ms. CHENG, Annie Sau Lan Mr. HO, Wai Ip* Miss LEE, Cheung Ho, Angela Mr. MOK, Chi Yui, Franky* Mr. CHENG, Chi Wai Mr. HO, Wing Kai Mr. LEE, Chi Ho Mr. NG, Chi Wa, Norman* Mr. CHENG, Chung Por, Gordon* Mr. HUI, Kin Hing* Mr. LEE, Chi Wah, Peter Mr. NG, Chun Tak Mr. CHENG, Hok Kai, Frederick Miss HUNG, Priscilla Wing Ying Dr. LEE, Ka Yam, Danny Mr. NG, Fun Hung* Miss CHENG, Kwai Ngor Miss HUNG, Yan Ying, Alice Mr. LEE, Kam Wah, Edward Mr. NG, Kien Hoon Mr. CHENG, Kwok Kei, Sino Ms. IM, Man Ieng Mr. LEE, Kin, Arthur Mr. NG, Kin Ming Mr. CHENG, Vincent Mr. IP, Ka Fat Mr. LEE, Kwok Keung, Ronson Mr. NG, Tung Ming, Thomas* 20

11 Authorised Supervisors Appointment from 12 August 2004 to 31 December 2007(continued) Ms. NG, Wing Yin, Rita Ms. OOI, Poh Gaik Mr. PAU, Chun Mr. POON, Lin Sing* Mr. POON, Wai Yip, Petrus* Mr. POON, Wing Sing Mr. PUN, Chung Sang, Trevor Mr. RADCLIFFE, Robin Frederick Keppel* Mr. ROSS, Andrew David* Miss SHI, Siu Wing Mrs. SIU CHOW, Wai Yee, Margaret Mr. SIU, Hon Bun, Edmund Mr. SO, Day Wing, David* Mr. SO, Kai Kuen Ms. SO, Yuk Ming, Theresa Mr. TAM, Hok Lam, Tommy Ms. TAM, Man Kuen* Miss TAM, Sau Fong Mr. TAM, Tak Ding* Mr. TANG, Chak Lam* Mr. TANG, Wing Hong Ms. TANG, Yuen Ling, Jennifer Ms. TO, Siu Yee, Angel Ms. TONG, Pui Wah, Lisa* Ms. TSANG, Ching Lin Mr. TSANG, Ho Hong Mr. TSENG, Yih Sun, Michael Mr. TUNG, Pak Shing, Michael* Mr. TUNG, Yat Shing, Aries Mr. WAN, Andrew Chi Yiu* Ms. WANG, Shu Mei, Shirley Miss WONG, Hiu Ling Mr. WONG, Kam Wah* Mr. WONG, Ki Fat, Andrew* Mr. WONG, Kim Man Mr. WONG, Kwok Ying* Miss WONG, Mei Miss WONG, Ming Wai, Vivian Mr. WONG, Park Yun* Ms. WONG, Pui Chun Miss WONG, Sau Ying Ms. WONG, Siu Ngan Mr. WONG, Yee Sui, Andrew* Ms. WOO, Kit Ping, Fanny Mr. WOO, Ming Kwong Miss WU, Siu Wai Mr. YANG, Sih Yu, Samuel* Mr. YAU, Ying Fai, Eddie Mr. YEUNG, Ping Hung, Alfred Mr. YEUNG, Wai Kin Mr. YIP, Kam Huen, Vincent Mr. YIP, Po Kin Appointment from 2 September 2004 to 31 December 2007 Mr. CHAN, Chun Sing* Miss CHAN, Kin Kuen Mr. CHAN, King Yiu Mr. CHAN, Oy Mr. CHAN, Steven Kwok Keung* Mr. CHAN, Sze Chung, Anthony Mr. CHAN, Tse Fung, Kastchei Mr. CHAN, Wing Kit* Mr. CHAN, Yeung Hung* Miss CHEN, Wan Teng Mr. CHENG, Hong Cheung* Mr. CHENG, Hong Kei* Mr. CHENG, Wing Hung Mr. CHEUNG, Chee Yin Mr. CHEUNG, Lap Yin Mr. CHEUNG, Lit Bun, Edmond Ms. CHEUNG, Mei Po Mrs. CHEUNG, Wai King* Mr. CHI, Chi Hung, Kenneth Miss CHI, Fung Yee Mr. CHIANG, Ming Wah, Martin* Miss CHIANG, Siu Mei, Emily* Ms. CHIU YEO, Gek Ngoh Mr. CHIU, Sin Nang, Kenny Mr. CHIU, Wing Hoi Mr. CHONG, Tak Fat, Calvin Ms. CHOY, Wai Sheun, Susan Mr. CHUNG, Chuen On, Dennis* Mr. FOK, Kwan Wing, Phileas* Mr. FUNG, Ying Wai, Wilson Mr. HA, Yue Fuen, Henry* Ms. HO, Woon Ha Mr. HUI, Hon Wun Mr. HUI, Pak Yin Mr. HUM, Van Terry Miss HUNG, Sau Hing Ms. HUNG, Shui Lin Mr. JIM, Chi Leung, Alfonso Mr. KAM, Pok Man Ms. KAN, Lai Ping, Phyllis* Mr. KAN, Pak Cheong Mr. KUOK, Cheong Seng Mr. KWAN, Po Yee Mr. KWOK, Chi Kwong* Miss KWOK, Wai Man, Jennifer Mr. LAI, Chee Kwong Mr. LAI, Ka Yiu Mr. LAI, Kwok Hung, Alex Ms. LAM, Fung Fong* Miss LAM, Hiu Ling Mr. LAM, Shiu Kong, Ambrose Mr. LAM, Sing Keung Mr. LAU, Fai Mr. LAU, King Pong, Stephen Miss LAU, Man Ha, Helen Miss LAU, Miu Man* Mr. LAU, Sai Lap, David Mr. LAU, Sing Ho Mr. LAW, Shek Hung, Joseph* Mr. LAW, Tim Fuk, Paul Mr. LEE, Chi Fai Mr. LEE, Chi Kwong, Daniel Ms. LEE, Ling Ling, Sylvia Mr. LEE, Man Hung Mr. LEE, Sak Ho Miss LEE, Siu Mei Mr. LEE, Wing Hang, Tony* Ms. LEUNG, Chui Yuk Mr. LEUNG, Chung Wai Miss LEUNG, Lai Ping, Margaret Ms. LEUNG, Lilian Miss LEUNG, May Shun Ms. LEUNG, Suk Yin Mr. LEUNG, Wing On, Louis* Mr. LING, Pak Ning Ms. LING, Shuk Ling, Eileena Ms. LIU, Suet Wai, Shirley Mr. LO, Chi Ko* Ms. LO, Sui Ching, Sandra Miss LOONG, Sau Mui, Polly Mr. LOR, Sum Chung Ms. LOW, Guat Thow Ms. LUI, Kit Har, Keziah Mr. LUK, Siu Bor Mr. MA, Sin Fu, Michael Mr. MA, Yee Ming, Patrick Mr. MAK, Wai Keung* Mr. NG, Po Tung* Mr. NG, Shu Bun, Andrew Miss NG, Wai Fong Mr. NIP, Ho Chung, Daniel Mr. POON, Kam Wah* Miss POON, Wai Fan, Peggy Mr. PUN, Kin Man Mr. SEE, Ian Hua Yen* Miss SHIU, Shuk Ching Miss SIT, Wai Man Miss SO, Mei Yee Ms. SUEN, Wing Sze Mr. SUTHERLAND, James Campbell Mr. TAM, Chiu Tai Mr. TAM, Wai Hung, William Mr. TAM, Wai Yip Ms. THE, Wei Ie, Theresa Mr. TONG, Sai Yiu* Mr. TONG, Tsun Sum, Eric* Mr. TONG, Wai Hung Ms. TONG, Wan Yee Mr. TONG, Ying Fai Mr. TSANG, Ki Lo Ms. TSANG, Siu Mei, Shirley Ms. TSANG, Wai Yee Ms. TSANG, Wan Man* Mr. TSE, Cheung Long, Robert* Mr. TSOI, Po Wa, Andrew Mr. TUNG, Kwok Wai, Henry Mr. WAI, King Fai, Francis Mr. WONG, Chi Kwan Mr. WONG, Chi Kwong Mr. WONG, Chi Wai* Mr. WONG, Kai Kwan Mr. WONG, Kong Yiu, Nigel* Miss WONG, Man Kuen, Margaret Miss WONG, Wing Kei, Lydia* Mr. WU, Kam On, Keith Mr. WU, Pak To, Sunny Mr. YOUNG, Ka Fan, Glen Mr. YU, Wai Ki Mr. YUEN, Nai Lun, Ulysses* Mr. YUEN, Sun Chak Mr. YUEN, Tak Ching * Practising certificate holder for

12 New registrations The Council recently approved the registration of the following corporate practices/firms effective in August and September 2004: Firm Name of Sole Proprietor Corporate Practice Name of Directors ANTHONY LUI & RAY CHAN C.P.A. LIMITED Chan Wai Hung, Ray!"#$%&'()*+,- Lui Po San, Anthony COUNSELORS CPA LIMITED Cheung Chi Kit, Alex!"#$%&' Fung Pui Sze, Pency (Non-Member Director) PONDUS (CPA) LIMITED Wong Siu Yee, Suzanne!"#$%&'()*+ Wong Ka Chung (Non-Practising Member Director) TAI & LEUNG CPA LIMITED Leung Ho Yin!"#$%&'() Tai Sheung Yan ALLIOTT TSOI & CO. Tsoi Tai Wai, David!"#$% HENRY HA & CO. Ha Yue Fuen, Henry!"#$% Statistics update As of 15 September 2004, the Institute s statistics were as follows: 22,559 Members 3,344 Practising Certificate Holders 1,114 Firms 159 Corporate Practices Public service appointment Patrick LT Wong ( ) has been re-appointed as a standing member of the Land Registry Customer Liaison Group for two years with effect from 6 October Yeung Kwok Kay, Anthony ( ) has been appointed as Justice of the Peace with effect from 1 July New Council Rulings After the passage of the Professional Accountants (Amendment) Ordinance 2004 ( Amendment Ordinance ) on 9 July which subsequently became effective on 8 September 2004, the Council has, at its recent meetings, formulated the following rulings on member practices which have come into immediate effect: Change of practice name Member practices may now choose to use the description Certified Public Accountants or Certified Public Accountants (Practising). As such, those member practices which have already included the words Certified Public Accountants as part of their practice name and wish to add the word (Practising) thereafter may do so by completing and filing a Form RF-3/RCP- 3B, as the case may be, for the purpose. No filing fee will be levied for the mere addition of the word (Practising) in the practice name. Otherwise, the current filing fee of $800 will apply. Subsequent requests to delete the word (Practising) will follow the normal process and the relevant filing fee will be levied. Partnership composition of a firm As specified in section 28A(5) of the Amendment Ordinance, the Institute s Council has the power to prescribe from time to time the proportion of practising members to non-practising members within a partnership firm. Council is of a view that a member practice should be under the control of practising certificate holders. In this connection, Council has ruled that the non-resident partner and non-cpa partner categories should be combined into a category of non-pc holder partners. The ratio of practising partners to non-pc holder partners should be revised from the present 1:1 to 2:1. The revised ratio is in line with that of a corporate practice. Qualifying requirements for non-pc holder partners and directors After combining the non-resident partner and non-cpa partner categories into a non-pc holder category, Council has ruled that the respective qualifying requirements should be standardised. A non-pc holder partner should be a current member of the Institute but other qualifying conditions previously prescribed for a non-cpa partner will now not be required. Non- PC holder partners are not eligible to sign audit reports for the firm. The same changes also apply to the nonpractising member director of a corporate practice. 24

13 Changes to mandatory CPD scheme With the passage of the Professional Accountants (Amendment) Ordinance (PAO) 2004 which became effective on 8 September 2004, compliance with Continuing Professional Development (CPD) requirements was made one of the conditions for membership renewal under Section 28(2)(c) and 30(8)(a) and (b) of the PAO. To reflect this change, Statement CPD (issued October 1998) was revised accordingly. Members attention is drawn to the fact that the reporting period for CPD compliance has now been changed to the period covering 1 December of each year to 30 November of the following year. This is to synchronise the CPD declaration exercise with the annual subscription timeline. Please note that the requirements in the newly revised Statement are applicable to members compliance with the CPD requirements for the reporting periods beginning on or after 1 December Therefore, the first reporting period under this revised Statement should be from 1 December 2003 to 30 November For more details of these recent changes to the HKICPA s mandatory CPD scheme, please refer to the article concerning FAQs on CPD requirements on pages 56. President s engagements On behalf of the Institute, president Roger Best attended the following events in the past month: Seminar on Beijing-Hong Kong Corporate Restructuring and Liquidation on 3 September as speaker Opening ceremony of the training course organised by the University of Hong Kong for the Tianjin Institute of Certified Public Accountants in Hong Kong on 13 September Reception to celebrate China s National Day by the Preparatory Committee of Compatriots of Commercial & Industrial on 23 September 55th National Day Celebration Dinner of the Accountancy Profession on 27 September HKAAT news The Association attended the HKU SPACE Open House The Association hosted an information counter at the HKU SPACE Open House held on 31 July 2004 at its Admiralty Centre during which leaflets on the HKAAT examinations were distributed to the public and members of the secretariat explained to visitors in detail the pathway to become a professional accountant via the HKAAT route. The Open House was organised by HKU SPACE s Divisions of Accounting, Finance, Management Studies and Marketing. The focus was on learning and career planning in areas such as accounting, finance, management studies, hospitality, etc. It was aimed at members of the general public with a specific interest in becoming either prospective students or practitioners in these areas. Social Visit to Neighbourhood Advice-Action Council On Sunday, 13 June 2004, a group of registered students, committee members, secretariat staff and volunteers went to Tuen Mun District Integrated Services for the Elderly one of the elderly centres of the Neighbourhood Advice- Action Council(NAAC) to celebrate the Tung Ng Festival with the old people. Ms Wong briefing the participants on the visit. The visit was divided into two parts: first, we were briefed by Ms Wong and Mr Chung on the details of the visit and given tips on how to communicate with the elderly. We were then divided into four groups to visit the elders homes in Lam Tei. Each group went to three or four homes, where we talked with them about their daily lives, health conditions and so on. Each elderly person was then given a gift pack from the NAAC and the Association. Despite the limited time spent together, the elderly were able to establish friendly relationships with the participants. The Association would like to express its gratitude to NAAC staff for their kind assistance and to the volunteers for their contributions and active involvement in making the visit a great success. 26