Leung Fai Yu

China National Materials Co. Ltd. engages in the provision of cement equipment, engineering services and producing of non-metal materials. It operates through the following segments: Cement Technical Equipment & Engineering Services, Cement, High-Tech Materials and Others. The Cement Equipment & Engineering Services segment includes engineering equipment and engineering services for new dry process cement production lines and mining projects. The Cement segment engages in the production and sale of cement, clinker, and commercial concrete. The High-Tech Materials segment involves in the production and sale of glass fiber, glass fiber products, specialty fiber, fiber reinforcement composite materials, standard sand and other equipment. The company was founded on June 22, 1987 and is headquartered in Beijing, China.

The American Institute of Certified Public Accountants provides vocational education in accounting. The company provides services to the accounting community, regulatory bodies, and other organizations. It also operates in Jersey City, Washington, and Lewisville. It was founded in 1887 and is headquartered in New York City, NY.

CPA Australia Ltd. is an Australian company that has been operating since 1954 and provides education, training, technical support, and advocacy services in the accounting profession. The private company is based in Southbank, Australia and has subsidiaries in Hong Kong. The company engages with governments, regulators, and industries to advocate for policies that stimulate sustainable economic growth. With over 166,000 members working in 100 countries and regions, CPA Australia is one of the world's largest accounting bodies. It was founded in 1886 by Andrew Lyell, Arthur Cleveland, Benjamin Doughty Smith, Thomas Brentnall, John McAlister Howden, Charles Morell Holmes, William Crellin, and Edward Langton. Andrew Paul Hunter has been the CEO of the company since 2018.

Hong Kong Institute of Certified Public Accountants operates under the professional accountant’s ordinance and works in the public interest. It offers CPA qualification programme and promulgating financial reporting, auditing and ethical standards in Hong Kong. The company was founded on January 1, 1973 and is headquartered in Hong Kong.

Part of Deloitte LLP (New York), Deloitte Touche Tohmatsu (Hong Kong) is a Chinese company that provides accounting services. The company is based in Hong Kong, Hong Kong.