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Institute News
THE HONG KONG ACCOUNTANT OCTOBER 20046
LegCo election 2004On 12 September 2004, the HKSAR’s third Legislative Council was elected. Among the 60seats elected, 30 went to the functional constituencies.
Forum for AFC candidatesTo enable voters to obtain more information about the election and the candidates, theInstitute held a forum on 6 September 2004. All nine candidates standing for election underthe Accountancy Functional Constituency (‘AFC’) attended the forum to explain their elec-tion platforms and answer questions from members. President of HKICPA Mr Roger Bestchaired 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 resultsOut of the 17,500 AFC registered electors, 12,269 (70.11%) voted at the LegCo election. MsTam Heung Man was elected as the AFC representative. The votes received by the nine AFCcandidates (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 theElectoral Affairs Commission (left) briefingmembers on electoral and voting procedures.
Nine candidates attend the Forum to present their election platform and answer members’ questions.
Members at the Forum.
Institute News
THE HONG KONG ACCOUNTANT OCTOBER 20048
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
The Institute’s Award and Graduation Cer-emony was held on 10 September at theHong Kong Convention and ExhibitionCentre. This year, the Ceremony bore ournew name of ‘Hong Kong Institute of Cer-tified Public Accountants (HKICPA)’ to-gether with the new logo and visual identity.Some 280 guests, friends and family mem-bers of the award recipients and graduatesattended.
Welcoming remarks by Mr Doug Oxley,chairman of the HKICPA ExaminationsBoard, were followed by an address fromInstitute president Mr Roger Best.
The Guest of Honour Dr Rosanna WongYick-ming, chairman of the EducationCommission, spoke to the audience of thequalities required to be a true professional,
explaining that with a respected qualifica-tion comes certain responsibilities within theoccupational field, to the community andto oneself. Dr Wong then offered the stu-dents her views on the continuous mainte-nance of being a professional through fivespecific actions, namely life long learning,foresight, preparedness, community respon-sibility and integrity. Dr Wong accepted asouvenir from Mr Best after her speech.
Dr Wong then presented the awards tothe top candidates of QualificationProgramme (QP) Module examinations andFinal Professional Examination (FPE) heldin 2003 and the first half of 2004. Each stu-dent received a certificate of merit and a cashprize donated by the sponsors. The top can-didates of FPE also each received a plaque.
Each recipient of the HKICPA QP Schol-arships and HKICPA Scholarships was pre-sented with a Certificate of Achievement andawarded a scholarship. They all achievedoutstanding performances in both academicstudies and extra-curricular activities. Thepresenters of these awards were Mr Best andMs Winnie Cheung, chief executive ®istrar. A special award was presented byMr Oxley, to Mr Nelson Lam, a Master Work-shop Facilitator, in recognition of his impor-tant contribution to the QP.
In addition, Certificates of Graduationwere also presented to QP graduates of theDecember 2003 and June 2004 sessions byMr Oxley and Professor Judy Tsui, chair-person of the Student Training & Devel-opment Committee. The Ceremony came
A group photo after ceremony.
Institute News
THE HONG KONG ACCOUNTANT OCTOBER 200410
to an end with Professor Tsui deliveringthe closing remarks and Ms Joyce Lau giv-ing a thank you speech on behalf of theQP graduates.
The Institute would like to thank thefollowing firms/organisations (in alphabeti-cal order) for their generous contributionsto the Prize Fund for all top candidates:• CWCC
• Moores Rowland Mazars• PricewaterhouseCoopers• The Association of International
Accountants (HK Branch)• The Financial Training Company• Wong Brothers & CoTo view the highlights of the Ceremony,please visit the Institute's News Bureau atwww.hkicpa.org.hk.
• 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
(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 thetop candidates of the Final Professional Examination of the QP.
Mr Roger Best, the Institute’s president,presenting a souvenir to Dr RosannaWong.
Mr Best presenting an award to one of the HKICPA QPScholarship recipients.
Ms Winnie Cheung,the Institute’s chiefexecutive ®istrar,presenting awardsto HKICPAScholarshiprecipients from alocal university.
Prof Judy Tsui,chairperson of the StudentTraining and Development
Committee, presentingcertificate to QP
graduates.
Mr Doug Oxley, chairman of the ExaminationsBoard, presenting the award to Mr Nelson Lam,QP Master Workshop Facilitator.
Institute News
THE HONG KONG ACCOUNTANT OCTOBER 200412
Recipients of HKICPA Awards and ScholarshipsTop Candidates of Qualification Programme –2003 Sessions
Module / Session Name of Prizewinner
Module A (Financial Reporting) Ms Yau Hoi ChiJune 2003 Session
Module C (Auditing and Information Management) Ms Chow Yee TingJune 2003 Session
Module B (Financial Management) Ms Tong Jue LinSeptember 2003 Session
Module D (Taxation) Mr Tong, Benny Ho BongSeptember 2003 Session
Final Professional Examination Mr Poon Chi HoDecember 2003 (Gold Award)
Final Professional Examination Mr Lo Chung HinDecember 2003 (Silver Award)
Final Professional Examination Ms Ng EvaDecember 2003 (Bronze Award)
Top Candidates of Qualification Programme –2004 Sessions
Module / Session Name of Prizewinner
Module A (Financial Reporting) Mr Tong, Benny Ho BongFebruary 2004 Session
Module C (Auditing and Information Management) Ms Chan Choi YiFebruary 2004 Session
Final Professional Examination Ms Ting Chui YanJune 2004 (Gold Award)
Final Professional Examination Ms Fung Nga FongJune 2004 (Silver Award)
Final Professional Examination Mr Fung Kwun SumJune 2004 (Bronze Award)
Postgraduates
Name Universities
Ms Li Yin City University of Hong Kong
Mr Liu Ming Hong Kong Baptist University
Ms Tam Kai Yu, Margaret The Chinese University of Hong Kong
Ms Wong Wing Yi, Grace The Hong Kong Polytechnic University
HKICPA Qualification Programme Scholarship Recipients 2004Undergraduates
Name Universities
Mr Chan Chun Pan Hong Kong University of Science & Technology
Mr Chu Sze Nam The Hong Kong Polytechnic University
Mr Chung Hin Tat The Chinese University of Hong Kong
Ms Hui Wai, Anya The University of Hong Kong
Ms Ng Man Ting, Mandy The University of Hong Kong
Mr Wong Ka Shing Hong Kong University of Science & Technology
Mr Wong Shek Ting, Stephen Lingnan University
Ms Wong Siu Wai City University of Hong Kong
Ms Wong Yin Kwan, Brenda City University of Hong Kong
Ms Yan Tsz Kwan The Hong Kong Polytechnic University
Ms Yip Hiu Man The University of Hong Kong
Ms Yip Tsui Hing The Open University of Hong Kong
Institute News
13OCTOBER 2004 THE HONG KONG ACCOUNTANT
Professional Bridging Examination
Name Exam Session
Mr Lam Man Chi December 2003
Mr Ng Luk Pan June 2004
HKICPA Scholarship Recipients 2003/2004
Name Universities
Ms Kan Pui Yan
Ms Tsui Lai Ting The Chinese University of Hong Kong
Ms Wong Wai Man
Ms Cheng Fung Yee
Ms So Wing Yin City University of Hong Kong
Ms Wong Choi Fung
Mr Liu Ming
Ms Szeto Wan Ping Hong Kong Baptist University
Ms To Ka Shuen
Mr Chu Kiu Fat
Ms Lau Wing Yee
Ms Leung Yuen Yan, Catherine The Hong Kong Polytechnic University
Ms Tang Suet Ying, Amy
Mr Wong Hiu Wai
Ms Chow Yuet Ping Hong Kong Shue Yan College
Mr Hui Chi Tung, Denny
Mr Chung Shui Hau
Mr Hao Shengquan Hong Kong University of Science & Technology
Ms Li Kwan
Ms Choi Suet Ha
Ms Ng Po Hang Lingnan University
Mr Tang Feng
Ms Hui Ching Yan Napier University
Ms Law Chun Fung, Esther
Mr Ng Kwok Wah, Peter
Ms Wong Pui Chun The Open University of Hong Kong
Mr Yuen Hon Chu
Ms Li Ting, Diana The University of Hong Kong
Mr Liu Zheng
Ms Cheung Ching Fong School of Professional And Continuing Education, the University of Hong Kong
Ms Choy Ting Ting
Mr Chui Ka Kin VTC School of Business and Information Systems
Ms Ng Wing Yin
Institute News
THE HONG KONG ACCOUNTANT OCTOBER 200414
QP graduates (December 2003 Session)AU, Mei Ling, Crystal
AW, Caroline Friday
BAU, Siu Fung
CHAN, Leung
CHAN, Mei Yee
CHAN, Hiu Ming, Iris
CHAN, Yuk Ling
CHAN, Tze Chun
CHAN, Ho Lam, Helen
CHAN, Lap Hang
CHAN, Kin Wing Elvis
CHAN, Wing Ki
CHAN, Men
CHAN, Pa Ki, Martinian
CHAN, Wai Kit
CHEN, Chuen, Jimmy
CHEN, Ming Chung
CHENG, Suk Man
CHENG, Kit Ying
CHEUNG, Kei
CHEUNG, Yui
CHEUNG, Lai Yee, Doris
CHEUNG, Ting Pong
CHEUNG, Chan Wah
CHIN, Wai Yan
CHING, Wai Yin
CHIU, Chun Hay
CHIU, Man Wai
CHOI, Wai Hin
CHOW, Ting Fai, Stephen Benny
CHOW, Yee Ting
CHOW, Chi Shing
CHUNG, Yi Yan
CHUNG, Ho Ling
DOVE, Graham Roger
FAN, Chi Yeung
FONG, Wing Cheong
FUNG, Hiu Wai
FUNG, Shuk Kwan
HO, Nga Yan
HO, Man Fung, Edith
HO, Chung Dee, Gary
HON, Wai
HUANG, Xiaoxian
HUI, Yuen Man, Jacinta
IP, Wai Man
KAM, Fung Ki
KAN, Tsui Shan
KO, Ming Wai
KWAN, Wing Wah, Vicky
KWOK, Chin Chiu
KWOK, Yuen Man
LAI, Man Kui
LAI, Kai Chung
LAM, Wai Yan
LAM, Choi Ha
LAM, Chui Yuk
LAM, Chung Ching
LAM, Wing Yin
LAM, Sau Yee
LAM, Chun Shing, Jerry
LAM, E-Ho, Mary
LAM, Tsz Kin
LAU, Wah
LAU, Kar Yue, Gary
LAW, Heung Chung
LAW, Kin Man, Kitty
LAW, Wai Ki
LEE, Shun Ming
LEE, Chun Ming
LEE, Yui Lim, Vincent
LEE, Sau Kuen
LEE, Lai Ping, Lillian
LEE, Yuen Ting
LEE, Yuk Lin
LEE, Kwok Wah
LEONG, Yuen Yi, Joannie
LEUNG, Pik Kwan
LEUNG, Ka Man
LEUNG, Cheuk Wan
LEUNG, Ho Pun
LEUNG, Suet Ying
LI, Miu Yuk
LI, Yung
LI, Ying Wah
LIM, Wei Heidi
LIU, Hang Chi
LIU, Shiu Yuen
LO, Wing Suen, Aurelia
LO, Chung Hin
LO, Man Chun
LUK, Man Ching, Anna
MA, Wing Fai
MAK, Ho Lam
MAN, Ting Fai
NAM, Cheung Ching, Adrian
NG, Pui Man
NG, Wai Man
NG, Wai Yiu, Michael
NG Ka Kin
NG, Eva
NG, Shuk Nga
NG, Suk Fun
NGAN, Man Yuk, Rachel
NGAN, Chiu Leong, Vincent
OR, Pui Yin
OR, Kam Pong
PANG, Kenneth Bill
PO, Lok Sze
POON, Chi Ho
SHUM, Siu Ki
SIA, Kwok Lun, Martin
SIN, Wing Hin
SIU, Wa Yip
SO, Wai Man
SO, Wing Chi
SO, Pui Yan
SUNG, Shu Yee, Monica
TAM, Lai Yiu
TAM, Tsz Kit
TAM, Wai Kin
TAM, Cheuk Lun
TANG, Siu Ping
TONG, Wai Shan
TSANG, Chin Pang
TSANG, Wai Hung
TSANG, Chiu Ming
TSE, Wing Ki, Wendy
TSEUNG, Lui
TSUI, Ching Fai, Alice
TSUI, Hing Shan
WAN, Chi Lap
WAN, Hau Yue
WONG, Wing Man
WONG, Tin King, Richard
WONG, Sze Wing
WONG, Fu Cheong, Desmond
WONG, Yue Kit, Andrew
WONG, Yuk Ming, Aaron
WONG, Yee Wang
WONG, San
WONG, Wing Shan
WONG, Lee Man
WONG, Etchia
WU, Wai Man
YAN, Ting Kwok
YAU, Pui Man
YEUNG, Ngar Wan
YEUNG Chi Hang
YEUNG, Pui Yan, Angela
YEUNG, Lui
YIP, Ling Ling
YU, Kwong Man
YUEN, Tsui Shan
Institute News
15OCTOBER 2004 THE HONG KONG ACCOUNTANT
QP graduates (June 2004 Session)AU, Ting Lam, Tina
BO, Wai Yan
CHAN, Chun Hoi
CHAN, Chun Hong
CHAN, Chun Leung
CHAN, Ha
CHAN, Hey Man
CHAN, Ka Wing
CHAN, Kwan Shing
CHAN, Pui Chi
CHAN, Shu King
CHAN, Wai Yee, Teresa
CHAN, William
CHENG, Nga Alice
CHENG, Sze Ka
CHENG, Yi Ki
CHEUNG, Hok Hin, Alan
CHEUNG, Ka Lai
CHIU, Man Yee
CHOW, Claudia Lok Ming
CHOW, Sai Hung, Alexander
CHOW, Wing Ki
CHU, Tsz Ping
CHUI, Hoi Yan
CHUNG, Wing Chiu, Julian
FU, Sze On
FUNG, Kwun Sum
FUNG, Nga Fong
HO, Ka Pong
HUNG, Sze Wing
HUNG, Wai Ho
HUNG, Yu Kwan
IU, Man Ying, Maggie
KO, Siu Wai
KONG, Yan Yue
KWOK, Vanida Teresa
KWOK, Wai Sze
KWOK, Ying Tung
LAI, Albert
LAI, Ka Man
LAM, Cheung Wai
LAM, Oi Yan, Fiona
LAM, Wai Man, Mandy
LAU, Ka Yee
LAU, Lai Yin
LAU, Pik Ching
LAU, Sau Yan
LAU, Wai Fat
LAW, Lai Yee
LAW, Man
LAW, Sau Wai
LAW, Shan Shan
LAW, Wai Kwan
LEE, Chi Ming
LEE, Hong Ming Homer
LEE, Man Kin
LEE, Pui Fun
LEE, Yee Har
LEE, Yee Man
LEI, Ah Yung
LEUNG, Bo Yi
LEUNG, Ka Man
LEUNG, Martin Oh Man
LEUNG, Suet Ying
LEUNG, Tsui Ngor
LEUNG, Yu Hang
LI, Sze Keung
LI, Wai Kwan, Andy
LI, Yi
LO, Hoi Yan
LO, Ting Kwun
LOCK, Kwong Hang, Simon
LOK, Wai Yin, Wendy
LUNG, Miu Ling
MA, Yuk Choi
NG, Kam Fai
NG, Kin Fai
NG, Kwun Wa
NG, Ping
NG, Wai Yin
OEY, Chun Johnny
PAK, Hiu Ching
PANG, Kit Man
POON, Lydia
SHEN, Tianwei
SHUM, Ka Ling
SHUM, Ming Kwan
SIU, Ho Fai
SO, Shuk Kwan, Karen
SO, Wing Yu
SUEN, Fong Chan
SUN, Yim Ming
SZETO, Kwok Wah
TAM, Kar Yin
TANG, Miu Yee
TIN, Claudia Ming Kuen
TING, Chui Yan
TSANG, Chun Yiu
TSANG, Yung Fat
TSE, Man Yi
TSE, Ming Fai
TSOI, Chi Cheong
TSUI, Cheuk Man, Heidi
TSUI, Ka Yiu
WONG Kwok Lun
WONG, Hei Man
WONG, Heung Heung
WONG, Hing Yin
WONG, Ka On
WONG, So Lan
WONG, Wai Mei
WONG, Yin Fong
WU, Hang Sang, Helen
YAU, Hoi Chi
YAU, Ka Kui
YAU, Wong Yuen
YEUNG, Hiu Chong
YEUNG, Kwok Ping
YEUNG, Sing King
YIP, Heung Wing, Wayne
YIP, Yuk Yue
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 2004.
Institute News
THE HONG KONG ACCOUNTANT OCTOBER 200416
The HKICPA Annual Dinner will be heldon Thursday, 25 November 2004 atInterContinental Hong Kong, bringing to-gether members and guests to celebrate the
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 =�� !"#$%&
Authorised EmployersAppointment from 12 August 2004 to31 December 2009
ALBERT LAM & CO. �� !"#$%&
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. �� !"#$%&
E & W CPA CO. LIMITED �� !"#$%&'()
Annual Dinner 2004
To help members attain a balanced lifestyle between work and leisure, the Institute hasinitiated a ‘Balance Your LifeStyle Programme’. The Programme aims to release stress,improve health and fitness and ultimately enhance your work productivity. The first se-ries 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.
Balance Your LifeStyle Programme
milestones of the profession achieved dur-ing the year.
The dinner will be officiated by Mr Gra-ham Ward, president designate of Interna-tional Federation of Accountants (IFAC).The evening will feature entertainmentprogrammes, a lucky draw as well as the
presentation of the Best Corporate Gover-nance Disclosure Awards and the Out-standing Accountant Ambassadors Awards.
Invitations will be sent out shortly.Please come and join your fellow membersin the celebration.
Lists of new Authorised Employers and Authorised Supervisors
Institute News
THE HONG KONG ACCOUNTANT OCTOBER 200418
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 12 August 2004 to 31 December 2009 (continued)
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. =�� !"#$%&TERENCE T K TANG �� !"#$%&
Appointment from 27 August 2004 to 31December 2009
KPMG �� !"#$%&
Appointment from 2 September 2004 to 31 December 2009
Institute News
THE HONG KONG ACCOUNTANT OCTOBER 200420
TONY C.M. YAU & CO. �� !"#$%&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 SupervisorsAppointment from 12 August 2004 to 31 December 2007
Mr. ARBOIT, Bruno
Mr. AU, Tze Sheung*
Miss CHAN, Audrey Helen*
Mr. CHAN, Cheong Foon, Andrew*
Mr. CHAN, Cheuk Chi*
Mr. CHAN, Chiu Hung, Alex
Mr. CHAN, Choi Wing, William
Mr. CHAN, Hon Chiu, Alan
Mr. CHAN, Kok Wing, Farra*
Mr. CHAN, Kwok Keung
Mr. CHAN, Kwok Keung, Packey
Mr. CHAN, Lap Tak, Jeffrey
Mr. CHAN, Lee Tim
Mr. CHAN, Man Chung, Michael*
Mr. CHAN, Pak Shing
Mr. CHAN, Shu Kay, Francis
Mr. CHAN, Siu Kay*
Mr. CHAN, Siu Ki
Mr. CHAN, Tad Kin
Mr. CHAN, Tak Hing, Kenji
Mr. CHAN, Tat Keung*
Miss CHAN, Wai Chan
Ms. CHAN, Wing Yee
Mr. CHAN, Yee Chun
Miss CHAN, Yin Wah
Mr. CHANG, Ka Ming, Jonathan
Mr. CHANG, Kam Chuen
Mr. CHAU, Chi Ki
Mr. CHAU, Kwing Nin
Ms. CHAU, Mei Wah, Rosanna
Ms. CHENG, Annie Sau Lan
Mr. CHENG, Chi Wai
Mr. CHENG, Chung Por, Gordon*
Mr. CHENG, Hok Kai, Frederick
Miss CHENG, Kwai Ngor
Mr. CHENG, Kwok Kei, Sino
Mr. CHENG, Vincent
Mr. CHEUNG, Chi Sing
Mr. CHEUNG, Justin B.
Mr. CHEUNG, Ka Yue*
Mr. CHEUNG, Kwok Yee, Francis
Ms. CHEUNG, Wing Han, Miranda
Ms. CHEUNG, Yuk, Eliza
Mr. CHIN, Kin Wah*
Mr. CHIU, Fan Wa, Kenneth*
Miss CHOI, Wing Sze
Mr. CHONG, Ki Fung
Mr. CHOW, Chiu Wai
Mr. CHOW, Royston Tat-Kuen
Mr. CHOW, Sheung Bing*
Ms. CHU, Ka Yee
Mr. CHU, Sai Kit, Adamas
Mr. CHUI, Man Lung, Everett
Mr. CHUNG, Kai Shun
Mr. CHUNG, Sum Tin, Abraham*
Miss CUA, King Min, Michelle*
Mr. DO, Lawrence*
Miss DOH, Po Wan, Christina
Mr. FONG, Siu Po, Dominic
Mr. FUNG, Chi-Wang, William
Mr. FUNG, Ho Leung, Arthur*
Miss FUNG, Kitty Kit-Yi
Mr. FUNG, Pui Cheung*
Ms. HO, Angeline Yuenman
Mr. HO, Chun Shing*
Mr. HO, Chung Pak, Patrick*
Mr. HO, Tai Wai, David*
Mr. HO, Wai Ip*
Mr. HO, Wing Kai
Mr. HUI, Kin Hing*
Miss HUNG, Priscilla Wing Ying
Miss HUNG, Yan Ying, Alice
Ms. IM, Man Ieng
Mr. IP, Ka Fat
Mr. JIM, Kwok Wah
Mr. KAM, Wai Kong
Mr. KO, Tak Fai, Desmond*
Mr. KU, Kwok Keung
Mr. KWAN, Kei-Chor
Miss KWAN, Kit Yee, Jenny
Mr. KWAN, Pit Ming
Mr. KWOK, Chi Fai
Mr. KWOK, Kwan Hung
Mr. KWOK, Man Wai, Kenneth
Miss KWOK, Siu Ling
Mr. KWOK, Sze Kong*
Mr. KWONG, Siu Wah, Henry*
Mr. KWONG, Tin Lap*
Mr. LAI, Chi Kin*
Mr. LAI, Tsz Mo, Lawrence
Mr. LAI, Yun Hung*
Mr. LAM, Chan San, Sunny
Mr. LAM, Kin Kau*
Mr. LAM, Shu Chung
Mr. LAM, Yiu Wing
Mr. LAM, Yuen To, Joseph
Mr. LAU, Bun
Mr. LAU, Chung Kwok, Robert*
Mr. LAU, Hold Sing*
Mr. LAU, Man Kai
Mr. LAU, Man Yiu, Edward*
Miss LAW, Wai Han, Iris
Ms. LAW, Yee Man*
Mr. LEE, Chee Ho, Juleus*
Miss LEE, Cheung Ho, Angela
Mr. LEE, Chi Ho
Mr. LEE, Chi Wah, Peter
Dr. LEE, Ka Yam, Danny
Mr. LEE, Kam Wah, Edward
Mr. LEE, Kin, Arthur
Mr. LEE, Kwok Keung, Ronson
Mr. LEE, Man Po*
Miss LEE, Pin Chong
Ms. LEE, Sau Ling, Loren
Mr. LEE, Tak Yu
Miss LEE, Yuen Man
Ms. LEE, Yuk Ping
Mr. LEE, Yun Chi, Lawrence
Miss LEUNG, Chin Mei, Irene
Mr. LEUNG, Sou Hong*
Ms. LEUNG, Yin Ping, Janita
Ms. LEUNG, Yuk Ming, Shirley*
Mrs. LI, Mei Hing*
Mr. LI, Tak Man
Mr. LI, Wai Ming
Miss LI, Wei Lan, Pansy
Miss LIN, Bo Chi
Mr. LING, Kwok Kin, Urania*
Mr. LIU, Yuk Tung, Thomas
Miss LO, Suet Ying
Ms. LO, Wing See
Ms. LO, Yin Ching, Ivy
Mr. LO, Yip Tong*
Mr. LUI, Shing Ming, Brian
Mr. LUI, Tan Hau, Thomas
Mr. MA, Chu Kin
Mr. MA, Hang Kon, Louis
Ms. MA, Mei Yee
Miss MAK, Chin Yan
Mr. MAK, Kay Lung, Dantes*
Miss MAK, Wai Yan
Mr. MOK, Chi Yui, Franky*
Mr. NG, Chi Wa, Norman*
Mr. NG, Chun Tak
Mr. NG, Fun Hung*
Mr. NG, Kien Hoon
Mr. NG, Kin Ming
Mr. NG, Tung Ming, Thomas*
Appointment from 2 September 2004 to 31 December 2009 (continued)
Institute News
THE HONG KONG ACCOUNTANT OCTOBER 200422
Authorised SupervisorsAppointment from 12 August 2004 to 31 December 2007(continued)
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
Appointment from 2 September 2004 to 31 December 2007
Ms. NG, Wing Yin, Rita
Ms. OOI, Poh Gaik
Mr. PAU, Chun
Mr. POON, Lin Sing*Mr. POON, Wai Yip, Petrus*Mr. POON, Wing SingMr. PUN, Chung Sang, TrevorMr. RADCLIFFE, Robin
Frederick Keppel*Mr. ROSS, Andrew David*Miss SHI, Siu WingMrs. SIU CHOW, Wai Yee, MargaretMr. SIU, Hon Bun, Edmund
Mr. SO, Day Wing, David*Mr. SO, Kai KuenMs. SO, Yuk Ming, TheresaMr. TAM, Hok Lam, TommyMs. TAM, Man Kuen*Miss TAM, Sau FongMr. TAM, Tak Ding*Mr. TANG, Chak Lam*Mr. TANG, Wing HongMs. TANG, Yuen Ling, JenniferMs. TO, Siu Yee, AngelMs. TONG, Pui Wah, Lisa*Ms. TSANG, Ching LinMr. TSANG, Ho Hong
Mr. TSENG, Yih Sun, MichaelMr. TUNG, Pak Shing, Michael*Mr. TUNG, Yat Shing, AriesMr. WAN, Andrew Chi Yiu*Ms. WANG, Shu Mei, ShirleyMiss WONG, Hiu LingMr. WONG, Kam Wah*Mr. WONG, Ki Fat, Andrew*Mr. WONG, Kim ManMr. WONG, Kwok Ying*Miss WONG, MeiMiss WONG, Ming Wai, VivianMr. WONG, Park Yun*Ms. WONG, Pui Chun
Miss WONG, Sau YingMs. WONG, Siu NganMr. WONG, Yee Sui, Andrew*Ms. WOO, Kit Ping, FannyMr. WOO, Ming KwongMiss WU, Siu WaiMr. YANG, Sih Yu, Samuel*Mr. YAU, Ying Fai, EddieMr. YEUNG, Ping Hung, AlfredMr. YEUNG, Wai KinMr. YIP, Kam Huen, VincentMr. YIP, Po Kin
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 2004
Institute News
THE HONG KONG ACCOUNTANT OCTOBER 200424
The Council recently approved the registration of the followingcorporate practices/firms effective in August and September 2004:
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 MemberDirector)
TAI & LEUNG CPA LIMITED Leung Ho Yin�� !"#$%&'() Tai Sheung Yan
New registrationsFirm Name of Sole
Proprietor
ALLIOTT TSOI & CO. Tsoi Tai Wai, David�� !"#$%
HENRY HA & CO. Ha Yue Fuen, Henry�� !"#$%
Statistics updateAs 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 appointmentPatrick LT Wong (�� ) has been re-appointed as a standing member of the Land Registry Customer Liaison Group for two years witheffect from 6 October 2004.Yeung Kwok Kay, Anthony (�� ) has been appointed as Justice of the Peace with effect from 1 July 2004.
After the passage of the ProfessionalAccountants (Amendment) Ordinance2004 (‘Amendment Ordinance’) on9 July which subsequently became effec-tive on 8 September 2004, the Councilhas, at its recent meetings, formulatedthe following rulings on member prac-tices which have come into immediateeffect:
Change of practice nameMember practices may now choose touse the description ‘Certified Public Ac-countants’ or ‘Certified Public Accoun-tants (Practising)’. As such, thosemember practices which have alreadyincluded the words ‘Certified PublicAccountants’ as part of their practicename and wish to add the word‘(Practising)’ thereafter may do so bycompleting 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 thepractice name. Otherwise, the currentfiling fee of $800 will apply. Subsequentrequests to delete the word ‘(Practising)’will follow the normal process and therelevant filing fee will be levied.
Partnership composition of afirmAs specified in section 28A(5) of theAmendment Ordinance, the Institute’sCouncil has the power to prescribefrom time to time the proportion ofpractising members to non-practisingmembers within a partnership firm.
Council is of a view that a memberpractice should be under the controlof practising certificate holders. In thisconnection, Council has ruled that thenon-resident partner and non-CPApartner categories should be combinedinto a category of non-PC holderpartners. The ratio of practising
New Council Rulingspartners to non-PC holder partnersshould be revised from the present 1:1to 2:1. The revised ratio is in line withthat of a corporate practice.
Qualifying requirements fornon-PC holder partners anddirectorsAfter combining the non-resident part-ner and non-CPA partner categoriesinto a non-PC holder category, Coun-cil has ruled that the respectivequalifying requirements should bestandardised. A non-PC holder partnershould be a current member of the In-stitute but other qualifying conditionspreviously prescribed for a non-CPApartner will now not be required. Non-PC holder partners are not eligible tosign audit reports for the firm. Thesame changes also apply to the non-practising member director of a corpo-rate practice.
Institute News
THE HONG KONG ACCOUNTANT OCTOBER 200426
The Association attended the HKU SPACEOpen HouseThe Association hosted an information counter at the HKUSPACE Open House held on 31 July 2004 at its AdmiraltyCentre during which leaflets on the HKAAT examinationswere distributed to the public and members of the secre-tariat explained to visitors in detail the pathway to becomea professional accountant via the HKAAT route.
The Open House was organised by HKU SPACE’s Divi-sions of Accounting, Finance, Management Studies andMarketing. The focus was on learning and career planningin areas such as accounting, finance, management studies,hospitality, etc. It was aimed at members of the general pub-lic with a specific interest in becoming either prospective stu-dents or practitioners in these areas.
Social Visit to Neighbourhood Advice-ActionCouncilOn Sunday, 13 June 2004, a group of registered students,committee members, secretariat staff and volunteers wentto 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 Festivalwith the old people.
HKAAT news
The visit was divided into two parts: first, we were briefedby Ms Wong and Mr Chung on the details of the visit andgiven tips on how to communicate with the elderly. We werethen divided into four groups to visit the elders’ homes inLam Tei. Each group went to three or four homes, wherewe talked with them about their daily lives, health condi-tions and so on. Each elderly person was then given a giftpack from the NAAC and the Association.
Despite the limited time spent together, the elderly wereable to establish friendly relationships with the participants.The Association would like to express its gratitude to NAACstaff for their kind assistance and to the volunteers for theircontributions and active involvement in making the visit agreat success.
Ms Wong briefing the participants on the visit.
President’s engagementsOn behalf of the Institute, president Roger Best attendedthe following events in the past month:• Seminar on Beijing-Hong Kong Corporate Restructur-
ing and Liquidation on 3 September as speaker• Opening ceremony of the training course organised
by the University of Hong Kong for the Tianjin Insti-tute of Certified Public Accountants in Hong Kong on13 September
• Reception to celebrate China’s National Day by the Pre-paratory Committee of Compatriots of Commercial &Industrial on 23 September
• 55th National Day Celebration Dinner of the Accoun-tancy Profession on 27 September
Changes to mandatory CPDschemeWith the passage of the Professional Accountants (Amendment)Ordinance (PAO) 2004 which became effective on 8 September2004, compliance with Continuing Professional Development(CPD) requirements was made one of the conditions for member-ship renewal under Section 28(2)(c) and 30(8)(a) and (b) of thePAO. To reflect this change, Statement 1.500 ‘CPD’ (issued Octo-ber 1998) was revised accordingly. Members’ attention is drawn tothe fact that the reporting period for CPD compliance has nowbeen changed to the period covering 1 December of each year to30 November of the following year. This is to synchronise the CPDdeclaration exercise with the annual subscription timeline. Pleasenote that the requirements in the newly revised Statement 1.500are applicable to members’ compliance with the CPD requirementsfor the reporting periods beginning on or after 1 December 2003.Therefore, the first reporting period under this revised Statementshould be from 1 December 2003 to 30 November 2004. For moredetails of these recent changes to the HKICPA’s mandatory CPDscheme, please refer to the article concerning ‘FAQs on CPD re-quirements’ on pages 56.