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.

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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 &registrar. 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 &registrar,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.