Wai Kuen Cheung

TEM Holdings Ltd. is an investment holding company, which engages in the manufacture and sale of wire, cable harnesses and power supply cords. It operates through the following segments: Manufacturing of Wire/Cable Harnesses; Manufacturing of Power Supply Cords Assembled Products; and Trading of Terminals, Connectors and Others. The company was founded on October 22, 2015 and is headquartered in Hong Kong.

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

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.