Kar Chung Chan

SMI Culture & Travel Group Holdings Ltd. is an investment company, which engages in the production and distribution of films, investments in the production and distribution of television dramas, creations, production and distribution of new media contents, production and distribution of online and film advertisements and agency operations for films, directors, scriptwriters and artists, and travel business. It operates through the following segments: Television Program Related Business, Film Investment, and Ticketing System and IT Technical Service. The Television Program Related Business segment offers sale of editing rights and licensing income from purchased license rights. The Film Investment segment refers to the investment in film rights. The Ticketing System and IT Technical Service segment includes agency fee income and information technical service. The company was founded on October 29, 2002 and is headquartered in Hong Kong.

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.

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.