Elep

Envelope-to: rvasquez@ifprc.com.pe
Delivery-date: Fri, 11 Nov 2022 03:00:41 -0300
Subject: =?utf-8?Q?New=20Inspection=20Regime=20phase=20II=20was=20brought=20into=20operation=20on=20October=2024=2C=202022?=
From: =?utf-8?Q?CW=20CPA=20=2D=20Thomas=20Wong?= <thomas@cwhkcpa.com>
Reply-To: =?utf-8?Q?CW=20CPA=20=2D=20Thomas=20Wong?= <thomas@cwhkcpa.com>
To: <rvasquez@ifprc.com.pe>
Date: Fri, 11 Nov 2022 05:59:48 +0000
Message-ID: <35bb4d8790d4e5bba44a108e6.1e51938b6f.20221111055942.45e741612b.13faa92a@mail50.suw231.rsgsv.net>
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Who We Are : Int'l SME Advisory Firm
(a member firm of Allinial Global - No.2 worldwide accounting association=
=2C website : https://www.allinialglobal.com/?utm_source=3DSpanish&utm_cam=
paign=3D45e741612b-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Dem=
ail&utm_term=3D0_6ee988a862-45e741612b-529068993 (https://hes32-ctp.=
trendmicro.com:443/wis/clicktime/v1/query?url=3Dhttps%3a%2f%2fwww.allinial=
global.com%2f%3futm%5fsource%3dTW%2bPotential%2bClient%5fSubscribed%26utm%=
5fcampaign%3d1d9c8edaa9%2dEMAIL%5fCAMPAIGN%5f2019%5f12%5f13%5f06%5f40%5fCO=
PY%5f01%26utm%5fmedium%3demail%26utm%5fterm%3d0%5f066894d863%2d1d9c8edaa9%=
2d&umid=3D01dde0fc-61c6-49d4-8b1e-f4dbafbe45b5&auth=3D3b369c9de394165ed2bb=
5ede4116115a8e1f7e78-00e69fdbeafd99dee5b3cb9820aea153691c71c2&utm_source=
=3DSpanish&utm_campaign=3D45e741612b-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_=
01&utm_medium=3Demail&utm_term=3D0_6ee988a862-45e741612b-529068993)=
 )
Our Strength : Overseas market including Spanish and Portuguese speaking c=
ountries
Our Business Motto : Family and Health

November 11=2C 2022

Dear Friends/Clients=2C

New Inspection Regime phase II was brought into operation on October 24=2C=
 2022

The significant change in this arrangement limits the disclosure of person=
al data in the Companies Registry ("CR"). Under Phase 2 of the new inspect=
ion regime=2C usual residential addresses ("URA") and full identification=
 numbers ("IDN") on the Index of Directors on the Companies Register are r=
eplaced with correspondence addresses and partial identification numbers f=
or public inspection.

The overview of the New Inspection Regime Phase 2 by the CR:

https://www.cr.gov.hk/en/legislation/nir/overview.htm?utm_source=3DSpanish=
&utm_campaign=3D45e741612b-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_med=
ium=3Demail&utm_term=3D0_6ee988a862-45e741612b-529068993

The new Inspection Regime can provide greater protection of privacy for th=
e directors. However=2C various stakeholders may have a concern and confus=
ion about the New Inspection Regime when the full IDN and URA are not avai=
lable to readily identify the individual concerned=2C affecting the due di=
ligence checks.

Since the announcement of this New Inspection Regime=2C we have received e=
nquiries about the Regime from our overseas clients. If you are interested=
 in knowing more about this mandatory compliance=2C please feel free to co=
ntact me.

We soldier on. Have a nice weekend.

With every good wish=2C
Thomas Wong
Partner=2C CW CPA
FCPA (Practising) =E2=88=99FCMA =E2=88=99CGMA =E2=88=99FCPA (Aust.)
Hong Kong Certified Public Accountant

CW CPA Website: http://www.cwhkcpa.com?utm_source=3DSpanish&utm_campaign=
=3D45e741612b-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&u=
tm_term=3D0_6ee988a862-45e741612b-529068993
Follow us: LinkedIn (http://www.linkedin.com/company/cw-latin-department?t=
rk=3Dbiz-companies-cym&utm_source=3DSpanish&utm_campaign=3D45e741612b-EMAI=
L_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&utm_term=3D0_6ee988=
a862-45e741612b-529068993)
Offices:=CB=99Hong Kong (https://www.cwhkcpa.com/office-locations/?utm_sou=
rce=3DSpanish&utm_campaign=3D45e741612b-EMAIL_CAMPAIGN_2019_12_13_06_40_CO=
PY_01&utm_medium=3Demail&utm_term=3D0_6ee988a862-45e741612b-529068993) =CB=99Shenzhen (https://www.cwhkcpa.com/office-locations/?utm_source=3D=
Spanish&utm_campaign=3D45e741612b-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&=
utm_medium=3Demail&utm_term=3D0_6ee988a862-45e741612b-529068993) =CB=
=99Shanghai (https://www.cwhkcpa.com/office-locations/?utm_source=3DSpanis=
h&utm_campaign=3D45e741612b-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_me=
dium=3Demail&utm_term=3D0_6ee988a862-45e741612b-529068993) =CB=99Gua=
ngzhou (https://www.cwhkcpa.com/office-locations/?utm_source=3DSpanish&utm=
_campaign=3D45e741612b-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=
=3Demail&utm_term=3D0_6ee988a862-45e741612b-529068993) =CB=99Barcelo=
na (https://www.cwhkcpa.com/office-locations/?utm_source=3DSpanish&utm_cam=
paign=3D45e741612b-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Dem=
ail&utm_term=3D0_6ee988a862-45e741612b-529068993) =CB=99London (http=
s://www.cwhkcpa.com/office-locations/?utm_source=3DSpanish&utm_campaign=3D=
45e741612b-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&utm_=
term=3D0_6ee988a862-45e741612b-529068993) =CB=99Bogot=C3=A1 (https:/=
/www.cwhkcpa.com/office-locations/?utm_source=3DSpanish&utm_campaign=3D45e=
741612b-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&utm_ter=
m=3D0_6ee988a862-45e741612b-529068993)
My email address : thomas@cwhkcpa.com (mailto:thomas@cwhkcpa.com)
Direct Line  : +852 2956 0333
Direct Fax : +852 3020 6533

Caring Company 2018-22         Member of Allinial GLOBAL (Allinial GLOBAL=
 (http://www.allinialglobal.com/?utm_source=3DSpanish&utm_campaign=3D45e74=
1612b-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&utm_term=
=3D0_6ee988a862-45e741612b-529068993) )
No. 2 worldwide accounting association with
over 250 member firms in over 90 countries

Disclaimer
This message (including any attachments) contains confidential information=
 intended for a specific individual and purpose=2C and is protected by law=
=2E If you are not the intended recipient=2C you should delete this original=
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isclosure=2C copying=2C or distribution of this message=2C or the taking o=
f any action based on it=2C is strictly prohibited.  Internet communicatio=
ns cannot be guaranteed to be timely=2C secure=2C error- or virus-free.  C=
W CPA and/or the related group companies do not accept liability for any e=
rrors or omissions.
Your contact details are stored in our database so that we can provide you=
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Suites 2111-13=2C 21/F=2C Prudential Tower=2C The Gateway=2C Harbour City=
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apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09
=09=09=09
=09=09=09=09
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 300px;border-collapse: collapse;mso-table=
-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContentContainer">
                    <tbody><tr>

<p style=3D"font-family: &quot;Times New Roman&quot;=2C Times=2C Baskervil=
le=2C Georgia=2C serif;font-size: 20px;margin: 10px 0;padding: 0;mso-line-=
height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
 100%;color: #757575;line-height: 150%;text-align: left;"><span style=3D"f=
ont-size:20px"><span style=3D"font-family:times new roman=2Ctimes=2Cbasker=
ville=2Cgeorgia=2Cserif"><a href=3D"https://departamentolatino.us8.list-ma=
nage.com/track/click?u=3D35bb4d8790d4e5bba44a108e6&id=3Ddc6ab7172e&e=3D1e51938b6f" target=3D"_blank" style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-wei=
ght: normal;text-decoration: underline;"><span style=3D"color:#008080">htt=
ps://www.cr.gov.hk/en/legislation/nir/overview.htm</span></a></span></span=
><br>
<br>
<span style=3D"color:#000000"><span style=3D"font-size:20px"><span style=
=3D"font-family:times new roman=2Ctimes=2Cbaskerville=2Cgeorgia=2Cserif">T=
he new Inspection Regime can provide greater protection of privacy for the=
 directors. However=2C various stakeholders may have a concern and confusi=
on about the New Inspection Regime when the full IDN and URA are not avail=
able to readily identify the individual concerned=2C affecting the due dil=
igence checks.</span></span></span><br>
<br>
<span style=3D"color:#000000"><span style=3D"font-size:20px"><span style=
=3D"font-family:times new roman=2Ctimes=2Cbaskerville=2Cgeorgia=2Cserif">S=
ince the announcement of this New Inspection Regime=2C we have received en=
quiries about the Regime from our overseas clients. If you are interested=
 in knowing more about this mandatory compliance=2C please feel free to co=
ntact me.</span></span></span><br>
<br>
<span style=3D"color:#000000"><span style=3D"font-size:20px"><span style=
=3D"font-family:times new roman=2Ctimes=2Cbaskerville=2Cgeorgia=2Cserif">W=
e soldier on. Have a nice weekend.</span></span></span><br>
<br>
<span style=3D"font-family:times new roman=2Ctimes=2Cbaskerville=2Cgeorgia=
=2Cserif"><span style=3D"font-size:20px"><span style=3D"color:#000000">Wit=
h every good wish=2C<br>
Thomas&nbsp;Wong</span></span></span><br>
<font color=3D"#000000" face=3D"times new roman=2C times=2C baskerville=2C=
 georgia=2C serif"><span style=3D"font-size:20px">Partner=2C&nbsp;CW&nbsp;=
CPA</span></font><br>
<font color=3D"#000000" face=3D"times new roman=2C times=2C baskerville=2C=
 georgia=2C serif"><span style=3D"font-size:20px">FCPA (Practising) =E2=88=
=99FCMA =E2=88=99CGMA =E2=88=99FCPA (Aust.)</span></font><br>
<font color=3D"#000000" face=3D"times new roman=2C times=2C baskerville=2C=
 georgia=2C serif"><span style=3D"font-size:20px">Hong Kong Certified Publ=
ic Accountant</span></font><br>
<br>
<span style=3D"font-size:20px"><span style=3D"font-family:times new roman=
=2Ctimes=2Cbaskerville=2Cgeorgia=2Cserif"><span style=3D"color:#000000">CW=
&nbsp;CPA&nbsp;Website:&nbsp;</span><a href=3D"https://departamentolatino.=
us8.list-manage.com/track/click?u=3D35bb4d8790d4e5bba44a108e6&id=3D867f8a7=
700&e=3D1e51938b6f" target=3D"_blank" style=3D"mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C=
89;font-weight: normal;text-decoration: underline;">http://www.cwhkcpa.com=
</a><br>
<span style=3D"color:#000000">Follow us:&nbsp;</span><a href=3D"https://de=
partamentolatino.us8.list-manage.com/track/click?u=3D35bb4d8790d4e5bba44a1=
08e6&id=3D72c0f665d9&e=3D1e51938b6f" target=3D"_blank" style=3D"mso-line-=
height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
 100%;color: #007C89;font-weight: normal;text-decoration: underline;">Link=
edIn</a><br>
<span style=3D"color:#000000">Offices:=CB=99</span><a href=3D"https://depa=
rtamentolatino.us8.list-manage.com/track/click?u=3D35bb4d8790d4e5bba44a108=
e6&id=3De4fedebe6e&e=3D1e51938b6f" style=3D"mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;=
font-weight: normal;text-decoration: underline;">Hong Kong</a><span style=
=3D"color:#000000">=CB=99</span><a href=3D"https://departamentolatino.us8.=
list-manage.com/track/click?u=3D35bb4d8790d4e5bba44a108e6&id=3Dc4c950ca75&=
e=3D1e51938b6f" style=3D"mso-line-height-rule: exactly;-ms-text-size-adju=
st: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal=
;text-decoration: underline;">Shenzhen</a><span style=3D"color:#000000">=
=CB=99</span><a href=3D"https://departamentolatino.us8.list-manage.com/tra=
ck/click?u=3D35bb4d8790d4e5bba44a108e6&id=3Dcb68170caf&e=3D1e51938b6f" st=
yle=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-te=
xt-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: u=
nderline;">Shanghai</a><span style=3D"color:#000000">=CB=99</span><a href=
=3D"https://departamentolatino.us8.list-manage.com/track/click?u=3D35bb4d8=
790d4e5bba44a108e6&id=3D2acf8cd693&e=3D1e51938b6f" style=3D"mso-line-heig=
ht-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%=
;color: #007C89;font-weight: normal;text-decoration: underline;">Guangzhou=
</a><span style=3D"color:#000000">=CB=99</span><a href=3D"https://departam=
entolatino.us8.list-manage.com/track/click?u=3D35bb4d8790d4e5bba44a108e6&i=
d=3Dc6437e0b68&e=3D1e51938b6f" style=3D"mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font=
-weight: normal;text-decoration: underline;">Barcelona</a><span style=3D"c=
olor:#000000">=CB=99</span><a href=3D"https://departamentolatino.us8.list-=
manage.com/track/click?u=3D35bb4d8790d4e5bba44a108e6&id=3D0488c002e5&e=3D1e51938b6f" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text=
-decoration: underline;">London</a><span style=3D"color:#000000">=CB=99</s=
pan><a href=3D"https://departamentolatino.us8.list-manage.com/track/click?=
u=3D35bb4d8790d4e5bba44a108e6&id=3Dffbaf5b7f5&e=3D1e51938b6f" style=3D"ms=
o-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-a=
djust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;=
">Bogot=C3=A1</a><br>
<span style=3D"color:#000000">My email address :&nbsp;</span><a href=3D"ma=
ilto:thomas@cwhkcpa.com" target=3D"_blank" style=3D"mso-line-height-rule:=
 exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:=
 #007C89;font-weight: normal;text-decoration: underline;">thomas@cwhkcpa.c=
om</a><br>
<span style=3D"color:#000000">Direct Line&nbsp; :&nbsp;+852 2956 0333<br>
Direct Fax : +852 3020 6533</span></span></span></p>

<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"width: 88=
9px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" width=3D"888">
=09<tbody>
=09=09<tr>
=09=09=09<td style=3D"width: 341px;height: 93px;mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span styl=
e=3D"color:#000000"><span style=3D"font-size:14px"><span style=3D"font-fam=
ily:times new roman=2Ctimes=2Cbaskerville=2Cgeorgia=2Cserif"><img data-fil=
e-id=3D"5348509" height=3D"49" src=3D"https://mcusercontent.com/35bb4d8790=
d4e5bba44a108e6/images/97798ad5-1cf7-b304-0220-bef23387c939.jpg" style=3D"=
border: 0px;width: 180px;height: 49px;margin: 0px;outline: none;text-decor=
ation: none;-ms-interpolation-mode: bicubic;" width=3D"180">&nbsp;&nbsp;<i=
mg data-file-id=3D"5575105" height=3D"54" src=3D"https://mcusercontent.com=
/35bb4d8790d4e5bba44a108e6/images/d2a7fdb8-aa1e-6da1-364c-b0ba40f0e8d5.jpg=
" style=3D"border: 0px;width: 150px;height: 54px;margin: 0px;outline: none=
;text-decoration: none;-ms-interpolation-mode: bicubic;" width=3D"150"><br=
>
=09=09=09&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &n=
bsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;=
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<strong>Caring Company 2018-22</strong>=
</span></span></span></td>
=09=09=09<td style=3D"width: 206px;height: 93px;mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span styl=
e=3D"color:#000000"><span style=3D"font-size:14px"><span style=3D"font-fam=
ily:times new roman=2Ctimes=2Cbaskerville=2Cgeorgia=2Cserif"><strong><em>&=
nbsp; &nbsp; &nbsp; &nbsp;<img data-file-id=3D"5348513" height=3D"110" src=
=3D"https://mcusercontent.com/35bb4d8790d4e5bba44a108e6/images/3514d88f-ab=
d7-6502-1918-eed1c54af5f4.jpg" style=3D"border: 0px;width: 110px;height: 1=
10px;margin: 0px;outline: none;text-decoration: none;-ms-interpolation-mod=
e: bicubic;" width=3D"110"></em></strong></span></span></span></td>
=09=09=09<td style=3D"width: 343px;height: 93px;mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span styl=
e=3D"font-size:14px"><span style=3D"font-family:times new roman=2Ctimes=2C=
baskerville=2Cgeorgia=2Cserif"><span style=3D"color:#000000"><strong><em>M=
ember of Allinial GLOBAL (</em></strong></span><a href=3D"https://departam=
entolatino.us8.list-manage.com/track/click?u=3D35bb4d8790d4e5bba44a108e6&i=
d=3D8d7ffb49e5&e=3D1e51938b6f" style=3D"mso-line-height-rule: exactly;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font=
-weight: normal;text-decoration: underline;"><strong><em>Allinial GLOBAL</=
em></strong></a><span style=3D"color:#000000"><strong><em>)</em></strong><=
/span></span></span><br>
=09=09=09<span style=3D"font-size:18px"><span style=3D"font-family:times n=
ew roman=2Ctimes=2Cbaskerville=2Cgeorgia=2Cserif"><span style=3D"color:#FF=
0000"><strong><em>No. 2</em></strong> </span><span style=3D"color:#000000"=
><strong><em>worldwide accounting association with </em></strong><br>
=09=09=09<strong><em>over 250 member firms in over 90 countries</em></stro=
ng></span></span></span></td>
=09=09</tr>
=09</tbody>
</table>

</td>
                    </tr>
                </tbody></table>
=09=09=09=09

=09=09=09=09
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 300px;border-collapse: collapse;mso-table=
-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContentContainer">
                    <tbody><tr>

</td>
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=09=09=09=09

=09=09=09=09
            </td>
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    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
ollapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust:=
 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;">
    <tbody class=3D"mcnDividerBlockOuter">
        <tr>
            <td class=3D"mcnDividerBlockInner" style=3D"min-width: 100%;pa=
dding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;">
                <table class=3D"mcnDividerContent" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-c=
ollapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-siz=
e-adjust: 100%;-webkit-text-size-adjust: 100%;">
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t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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            </td>
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    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
ollapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust:=
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            <td class=3D"mcnDividerBlockInner" style=3D"min-width: 100%;pa=
dding: 27px 18px 0px;mso-line-height-rule: exactly;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
                <table class=3D"mcnDividerContent" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-c=
ollapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-siz=
e-adjust: 100%;-webkit-text-size-adjust: 100%;">
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t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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templateFooter" data-template-container=3D"" style=3D"background:#333333 n=
one no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adj=
ust: 100%;-webkit-text-size-adjust: 100%;background-color: #333333;backgro=
und-image: none;background-repeat: no-repeat;background-position: center;b=
ackground-size: cover;border-top: 0;border-bottom: 0;padding-top: 45px;pad=
ding-bottom: 63px;">
                                    
                                    <table align=3D"center" border=3D"0" c=
ellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"templateContain=
er" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-wid=
th: 600px !important;">
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oterContainer" style=3D"background:transparent none no-repeat center/cover=
;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;background-color: transparent;background-image: none;backgr=
ound-repeat: no-repeat;background-position: center;background-size: cover;=
border-top: 0;border-bottom: 0;padding-top: 0;padding-bottom: 0;"><table b=
order=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mc=
nDividerBlock" style=3D"min-width: 100%;border-collapse: collapse;mso-tabl=
e-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-tex=
t-size-adjust: 100%;table-layout: fixed !important;">
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dding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;">
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g=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-t=
op: 2px solid #505050;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
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g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09
=09=09=09
=09=09=09=09
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
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<br>
<strong>Our mailing address is:</strong><br>
<br>
CW CPA<br>
Suites 2111-13=2C 21/F=2C Prudential Tower=2C The Gateway=2C Harbour City&=
nbsp;21 Canton Road=2C<br>
Tsim Sha Tsui=2C&nbsp;Kowloon=2C&nbsp;Hong Kong.<br>
<br>
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