Elep

Envelope-to: rvasquez@ifprc.com.pe
Delivery-date: Wed, 21 Dec 2022 06:45:54 -0300
Subject: =?utf-8?Q?Hong=20Kong=20is=20really=20coming=20back?=
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: Wed, 21 Dec 2022 09:44:18 +0000
Message-ID: <35bb4d8790d4e5bba44a108e6.1e51938b6f.20221221094412.b5e3efc43a.ce86f8a2@mail62.suw131.mcsv.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=3Db5e3efc43a-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Dem=
ail&utm_term=3D0_6ee988a862-b5e3efc43a-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=3Db5e3efc43a-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_=
01&utm_medium=3Demail&utm_term=3D0_6ee988a862-b5e3efc43a-529068993)=
 )
Our Strength : Overseas market including Spanish and Portuguese speaking c=
ountries
Our Business Motto : Family and Health

December 21=2C 2022

Dear Friends / Clients=2C

1.    Another Christmas gift from Hong Kong yesterday :

Current 240-headcount cap on banquets would be lifted
https://www.scmp.com/news/hong-kong/politics/article/3203929/hong-kong-set=
-drop-banquet-headcount-latest-round-eased-covid-curbs-source-says-city-le=
ader-vows?utm_source=3DSpanish&utm_campaign=3Db5e3efc43a-EMAIL_CAMPAIGN_20=
19_12_13_06_40_COPY_01&utm_medium=3Demail&utm_term=3D0_6ee988a862-b5e3efc4=
3a-529068993

Hong Kong is really coming back =E2=80=A6
Baby Come Back (Player) : https://youtu.be/Hn-enjcgV1o?utm_source=3DSpanis=
h&utm_campaign=3Db5e3efc43a-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_me=
dium=3Demail&utm_term=3D0_6ee988a862-b5e3efc43a-529068993

2.    We have a 3+3 Model to help clients move the way forward in light of=
 Digitalization :

Institutional Partners -
a) Science Park
b) Cyberport
c) HKTDC

Technology Partners =E2=80=93
a) Xero (the international accounting software)
b) Kingdee (the approved accounting software in China)
c) Airwallex (a worldwide fintech unicorn=2C a payment platform)

Our Latin Dept has prepared a video (in Spanish) in respect of this
https://youtu.be/XdemT-MExbY?utm_source=3DSpanish&utm_campaign=3Db5e3efc43=
a-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&utm_term=3D0_=
6ee988a862-b5e3efc43a-529068993
(less than 3 mins video)
Aiming to promote this 3+3 Model in Latin America in full strength in 2023=
 ...

3.    Half Marathon
Participated a race on last Sunday=2C with the temperature at 8 degrees Ce=
lsius in the morning.
I was late for the race=2C I skipped 3 km and I only did 18 km.
In life there are many challenges =E2=80=A6 we surely feel it in the last=
 few years because of the pandemic.

Running always inspires me to think=2C reflect and put things in action.

I do hope this Christmas brings joy to everyone and gives us a breathing s=
pace to think and reflect =E2=80=A6

Stay in touch=2C all the best.

Merry Christmas to you and your loved ones.

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=
=3Db5e3efc43a-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&u=
tm_term=3D0_6ee988a862-b5e3efc43a-529068993
Follow us: LinkedIn (http://www.linkedin.com/company/cw-latin-department?t=
rk=3Dbiz-companies-cym&utm_source=3DSpanish&utm_campaign=3Db5e3efc43a-EMAI=
L_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&utm_term=3D0_6ee988=
a862-b5e3efc43a-529068993)
Offices: =CB=99Hong Kong (https://www.cwhkcpa.com/office-locations/?utm_so=
urce=3DSpanish&utm_campaign=3Db5e3efc43a-EMAIL_CAMPAIGN_2019_12_13_06_40_C=
OPY_01&utm_medium=3Demail&utm_term=3D0_6ee988a862-b5e3efc43a-529068993) =E2=80=A4Shenzhen (https://www.cwhkcpa.com/office-locations/?utm_sourc=
e=3DSpanish&utm_campaign=3Db5e3efc43a-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY=
_01&utm_medium=3Demail&utm_term=3D0_6ee988a862-b5e3efc43a-529068993)=
 =E2=80=A4Shanghai (https://www.cwhkcpa.com/office-locations/?utm_source=
=3DSpanish&utm_campaign=3Db5e3efc43a-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_=
01&utm_medium=3Demail&utm_term=3D0_6ee988a862-b5e3efc43a-529068993)=
 =E2=80=A4Guangzhou (https://www.cwhkcpa.com/office-locations/?utm_source=
=3DSpanish&utm_campaign=3Db5e3efc43a-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_=
01&utm_medium=3Demail&utm_term=3D0_6ee988a862-b5e3efc43a-529068993)=
 =E2=80=A4Barcelona (https://www.cwhkcpa.com/office-locations/?utm_source=
=3DSpanish&utm_campaign=3Db5e3efc43a-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_=
01&utm_medium=3Demail&utm_term=3D0_6ee988a862-b5e3efc43a-529068993)=
 =E2=80=A4London (https://www.cwhkcpa.com/office-locations/?utm_source=3DS=
panish&utm_campaign=3Db5e3efc43a-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&u=
tm_medium=3Demail&utm_term=3D0_6ee988a862-b5e3efc43a-529068993) =E2=
=80=A4Bogot=C3=A1 (https://www.cwhkcpa.com/office-locations/?utm_source=3D=
Spanish&utm_campaign=3Db5e3efc43a-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&=
utm_medium=3Demail&utm_term=3D0_6ee988a862-b5e3efc43a-529068993) =E2=
=80=A4Belo Horizonte (https://www.cwhkcpa.com/office-locations/?utm_source=
=3DSpanish&utm_campaign=3Db5e3efc43a-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_=
01&utm_medium=3Demail&utm_term=3D0_6ee988a862-b5e3efc43a-529068993)=
 =E2=80=A4S=C3=A3o Paulo (https://www.cwhkcpa.com/office-locations/?utm_so=
urce=3DSpanish&utm_campaign=3Db5e3efc43a-EMAIL_CAMPAIGN_2019_12_13_06_40_C=
OPY_01&utm_medium=3Demail&utm_term=3D0_6ee988a862-b5e3efc43a-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=3Db5e3efc43a-E=
MAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&utm_term=3D0_6ee=
988a862-b5e3efc43a-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=
 message and all copies from all locations in your computer system.  Any d=
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=
 with our services and/or our latest information and Newsletter.  If you w=
ould like to stop receiving news from us you can opt out by sending us an=
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urely and is not shared with third parties. You can contact cw@cwhkcpa.com=
 (mailto:cw@cwhkcpa.com) if you have any query about our Privacy Policy (h=
ttps://www.cwhkcpa.com/en/privacy-policy/?utm_source=3DSpanish&utm_campaig=
n=3Db5e3efc43a-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&=
utm_term=3D0_6ee988a862-b5e3efc43a-529068993) .

=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
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=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D
Our mailing address is:

CW CPA
Suites 2111-13=2C 21/F=2C Prudential Tower=2C The Gateway=2C Harbour City=
 21 Canton Road=2C
Tsim Sha Tsui=2C Kowloon=2C Hong Kong.

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adjust: 100%;background-color: transparent;background-image: none;backgrou=
nd-repeat: no-repeat;background-position: center;background-size: cover;bo=
rder-top: 0;border-bottom: 0;padding-top: 0;padding-bottom: 0;"><table bor=
der=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnD=
ividerBlock" style=3D"min-width: 100%;border-collapse: collapse;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 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%;">
                    <tbody><tr>
                        <td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                            <span></span>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</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=
%;-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:19px"><span style=3D"font-family:times new roman=2Ctimes=2Cbasker=
ville=2Cgeorgia=2Cserif"><span style=3D"color:#000000">December 21=2C 2022=
<br>
<br>
Dear Friends / Clients=2C<br>
<br>
<strong>1.&nbsp;&nbsp; &nbsp;Another Christmas gift from Hong Kong yesterd=
ay :&nbsp;</strong><br>
<br>
Current 240-headcount cap on banquets would be lifted&nbsp;</span><br>
<a href=3D"https://departamentolatino.us8.list-manage.com/track/click?u=3D=
35bb4d8790d4e5bba44a108e6&id=3D8512eea506&e=3D1e51938b6f" target=3D"_blan=
k" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decorati=
on: underline;">https://www.scmp.com/news/hong-kong/politics/article/32039=
29/hong-kong-set-drop-banquet-headcount-latest-round-eased-covid-curbs-sou=
rce-says-city-leader-vows</a><br>
<br>
<span style=3D"color:#000000">Hong Kong is really coming back =E2=80=A6<br=
>
Baby Come Back (Player) : <a href=3D"https://departamentolatino.us8.list-m=
anage.com/track/click?u=3D35bb4d8790d4e5bba44a108e6&id=3D4f69829ac8&e=3D1e51938b6f" target=3D"_blank" style=3D"mso-line-height-rule: exactly;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-we=
ight: normal;text-decoration: underline;">https://youtu.be/Hn-enjcgV1o</a>=
<br>
<br>
2.&nbsp;&nbsp; &nbsp;We have a 3+3 Model to help clients move the way forw=
ard in light of Digitalization :<br>
<br>
Institutional Partners -<br>
a) Science Park<br>
b) Cyberport<br>
c) HKTDC&nbsp;<br>
<br>
Technology Partners =E2=80=93<br>
a) Xero (the international accounting software)<br>
b) Kingdee (the approved accounting software in China)<br>
c) Airwallex (a worldwide fintech unicorn=2C a payment platform)</span><br=
>
<br>
<span style=3D"color:#FF0000">Our Latin Dept has prepared a video (in Span=
ish) in respect of this</span><br>
<strong><a href=3D"https://departamentolatino.us8.list-manage.com/track/cl=
ick?u=3D35bb4d8790d4e5bba44a108e6&id=3D151bea56fd&e=3D1e51938b6f" target=
=3D"_blank" 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;">https://youtu.be/XdemT-MExbY</a></strong><span st=
yle=3D"color:#000000">&nbsp;</span></span></span><span style=3D"font-size:=
16px"><span style=3D"color:#000000"><span style=3D"font-family:times new r=
oman=2Ctimes=2Cbaskerville=2Cgeorgia=2Cserif">(less than 3 mins video)</sp=
an></span></span><br>
<span style=3D"font-size:19px"><span style=3D"font-family:times new roman=
=2Ctimes=2Cbaskerville=2Cgeorgia=2Cserif"><span style=3D"color:#000000">Ai=
ming to promote this 3+3 Model in Latin America in full strength in 2023 .=
=2E.<br>
<br>
3.&nbsp;&nbsp; &nbsp;Half Marathon<br>
Participated a race on last Sunday=2C with the temperature at 8 degrees Ce=
lsius in the morning.<br>
I was late for the race=2C I skipped 3 km and I only did 18 km.&nbsp;<br>
In life there are many challenges =E2=80=A6 we surely feel it in the last=
 few years because of the pandemic.<br>
<br>
<img data-file-id=3D"5732438" height=3D"281" src=3D"https://mcusercontent.=
com/35bb4d8790d4e5bba44a108e6/images/8c70de84-7acb-09a8-8743-ff23f609fa11.=
jpg" style=3D"border: 0px;width: 500px;height: 281px;margin: 0px;outline:=
 none;text-decoration: none;-ms-interpolation-mode: bicubic;" width=3D"500=
"><br>
<br>
Running always inspires me to think=2C reflect and put things in action.<b=
r>
<br>
I do hope this Christmas brings joy to everyone and gives us a breathing s=
pace to think and reflect =E2=80=A6<br>
<br>
Stay in touch=2C all the best.<br>
<br>
Merry Christmas to you and your loved ones.</span></span></span><br>
<br>
<span style=3D"font-size:18px"><span style=3D"font-family:times new roman=
=2Ctimes=2Cbaskerville=2Cgeorgia=2Cserif"><span style=3D"color:#000000">Wi=
th every good wish=2C<br>
Thomas&nbsp;Wong<br>
Partner=2C&nbsp;CW&nbsp;CPA<br>
FCPA (Practising) =E2=88=99FCMA =E2=88=99CGMA =E2=88=99FCPA (Aust.)<br>
Hong Kong Certified Public Accountant</span></span><br>
<br>
<span style=3D"font-family:times new roman=2Ctimes=2Cbaskerville=2Cgeorgia=
=2Cserif"><span style=3D"color:#000000">CW&nbsp;CPA&nbsp;Website:&nbsp;</s=
pan><a href=3D"https://departamentolatino.us8.list-manage.com/track/click?=
u=3D35bb4d8790d4e5bba44a108e6&id=3D74c48ab384&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-deco=
ration: 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=3D7f23c1f8fc&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://dep=
artamentolatino.us8.list-manage.com/track/click?u=3D35bb4d8790d4e5bba44a10=
8e6&id=3D1a00aed35d&e=3D1e51938b6f" style=3D"mso-line-height-rule: exactl=
y;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89=
;font-weight: normal;text-decoration: underline;">Hong Kong</a> =E2=80=A4<=
a href=3D"https://departamentolatino.us8.list-manage.com/track/click?u=3D3=
5bb4d8790d4e5bba44a108e6&id=3D64cd459e57&e=3D1e51938b6f" style=3D"mso-lin=
e-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust=
: 100%;color: #007C89;font-weight: normal;text-decoration: underline;">She=
nzhen</a> =E2=80=A4<a href=3D"https://departamentolatino.us8.list-manage.c=
om/track/click?u=3D35bb4d8790d4e5bba44a108e6&id=3D7dc87cd2b8&e=3D1e51938b6f" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decorat=
ion: underline;">Shanghai</a> =E2=80=A4<a href=3D"https://departamentolati=
no.us8.list-manage.com/track/click?u=3D35bb4d8790d4e5bba44a108e6&id=3Db961=
e05c2a&e=3D1e51938b6f" style=3D"mso-line-height-rule: exactly;-ms-text-si=
ze-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight:=
 normal;text-decoration: underline;">Guangzhou</a> =E2=80=A4<a href=3D"htt=
ps://departamentolatino.us8.list-manage.com/track/click?u=3D35bb4d8790d4e5=
bba44a108e6&id=3D9c1d425e13&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>=
 =E2=80=A4<a href=3D"https://departamentolatino.us8.list-manage.com/track/=
click?u=3D35bb4d8790d4e5bba44a108e6&id=3Df8fe3dfd9e&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: unde=
rline;">London</a> =E2=80=A4<a href=3D"https://departamentolatino.us8.list=
-manage.com/track/click?u=3D35bb4d8790d4e5bba44a108e6&id=3Ddba5d19529&e=3D=
1e51938b6f" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust:=
 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;te=
xt-decoration: underline;">Bogot=C3=A1</a>=E2=80=A4<a href=3D"https://depa=
rtamentolatino.us8.list-manage.com/track/click?u=3D35bb4d8790d4e5bba44a108=
e6&id=3D69c3d33bf3&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;">Belo Horizonte</a>=E2=80=
=A4<a href=3D"https://departamentolatino.us8.list-manage.com/track/click?u=
=3D35bb4d8790d4e5bba44a108e6&id=3Dad01fc641b&e=3D1e51938b6f" style=3D"mso=
-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;color: #007C89;font-weight: normal;text-decoration: underline;"=
>S=C3=A3o Paulo</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; <img data-file-id=3D"5348513" height=3D"90" src=3D"https://mcusercon=
tent.com/35bb4d8790d4e5bba44a108e6/images/3514d88f-abd7-6502-1918-eed1c54a=
f5f4.jpg" style=3D"border: 0px initial;width: 90px;height: 90px;margin: 0p=
x;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;" wi=
dth=3D"90"><img data-file-id=3D"5726630" height=3D"90" src=3D"https://mcus=
ercontent.com/35bb4d8790d4e5bba44a108e6/images/46ac9395-9d3c-74b5-6554-0be=
0b15190bc.jpg" style=3D"border: 0px;width: 90px;height: 90px;margin: 0px;o=
utline: none;text-decoration: none;-ms-interpolation-mode: bicubic;" width=
=3D"90"></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=3D2b45134eec&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>
                    </tr>
                </tbody></table>
=09=09=09=09

=09=09=09=09
            </td>
        </tr>
    </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%;">
                    <tbody><tr>
                        <td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                            <span></span>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </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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    <tbody class=3D"mcnDividerBlockOuter">
        <tr>
            <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%;">
                    <tbody><tr>
                        <td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                            <span></span>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</table></td>
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                                    </table>
                                    
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                            </tr>
                            <tr>
                                <td align=3D"center" valign=3D"top" id=3D"=
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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