Elep

Envelope-to: rvasquez@ifprc.com.pe
Delivery-date: Fri, 27 Jan 2023 05:00:43 -0300
Subject: =?utf-8?Q?e=2DSigning=20in=20Hong=20Kong?=
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, 27 Jan 2023 07:59:48 +0000
Message-ID: <35bb4d8790d4e5bba44a108e6.1e51938b6f.20230127075942.e00a28eefe.9b0846ba@mail181.atl21.rsgsv.net>
Feedback-ID: 30521087:30521087.8744802:us8:mc
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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=3De00a28eefe-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Dem=
ail&utm_term=3D0_6ee988a862-e00a28eefe-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=3De00a28eefe-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_=
01&utm_medium=3Demail&utm_term=3D0_6ee988a862-e00a28eefe-529068993)=
 )
Our Strength : Overseas market including Spanish and Portuguese speaking c=
ountries
Our Business Motto : Family and Health

January 27=2C 2023

Dear Friends/Clients=2C

Warmest Greetings.

We observed that there are increasing enquiries regarding the use of e-sig=
ning in company documents=2C such as board minutes=2C members' meetings=2C=
 written resolutions and engagement letters under the Electronic Transacti=
ons Ordinance ("ETO") 's legal framework.

The ETO provides 2 types of e-signing: electronic and digital signatures.=
 An electronic signature is simply an electronic version of a traditional=
 pen-and-paper signature=2C which involves using a digital signature pad o=
r signature software. On the other hand=2C digital signatures=2C which use=
 encryption and digital certificates to ensure the signed documents' authe=
nticity and integrity=2C are mandatory when the contract involves any HK g=
overnment entity.

Electronic signatures are more commonly used and are generally easier to i=
mplement than digital signatures. Therefore=2C we will briefly discuss the=
 requirements for electronic signatures under the law.

S.6 of the ETO states that an electronic signature is legally recognised i=
f it is reliable and appropriate. This means that as long as the electroni=
c signature can identify the person who signed the document and there is a=
 reliable way to prove that the signature is authentic=2C it is considered=
 a valid signature under the law. Many products and services are available=
 in the market to meet the above-mentioned requirements.  Please write to=
 me so that I can recommend some providers to you.  I know them well.

CW is committed to providing quality services to clients=2C and our compli=
ance team is working on the feasibility of implementing e-signing on routi=
ne business processes to improve efficiency and effectiveness.  Please wri=
te to me.

Our Hong Kong colleagues were back to work yesterday.

Year of the Rabbit
2^nd day back to work in Hong Kong.
Hong Kong is certainly back. Was handling a few new enquiries from oversea=
s even during the Chinese New Year holiday. Super busy.
Locomotion (Grand Funk Railroad)
https://www.youtube.com/watch?v=3DwBVgVABsf-4&utm_source=3DSpanish&utm_cam=
paign=3De00a28eefe-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Dem=
ail&utm_term=3D0_6ee988a862-e00a28eefe-529068993

Our PRC offices (Shenzhen=2C Guangzhou=2C Shanghai) remain closed today (2=
7 January 2023).  Our Mainland Chinese colleagues will be back to work tom=
orrow.

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=
=3De00a28eefe-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&u=
tm_term=3D0_6ee988a862-e00a28eefe-529068993
Follow us: LinkedIn (http://www.linkedin.com/company/cw-latin-department?t=
rk=3Dbiz-companies-cym&utm_source=3DSpanish&utm_campaign=3De00a28eefe-EMAI=
L_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&utm_term=3D0_6ee988=
a862-e00a28eefe-529068993)
Offices: =CB=99Hong Kong (https://www.cwhkcpa.com/office-locations/?utm_so=
urce=3DSpanish&utm_campaign=3De00a28eefe-EMAIL_CAMPAIGN_2019_12_13_06_40_C=
OPY_01&utm_medium=3Demail&utm_term=3D0_6ee988a862-e00a28eefe-529068993) =E2=80=A4Shenzhen (https://www.cwhkcpa.com/office-locations/?utm_sourc=
e=3DSpanish&utm_campaign=3De00a28eefe-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY=
_01&utm_medium=3Demail&utm_term=3D0_6ee988a862-e00a28eefe-529068993)=
 =E2=80=A4Shanghai (https://www.cwhkcpa.com/office-locations/?utm_source=
=3DSpanish&utm_campaign=3De00a28eefe-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_=
01&utm_medium=3Demail&utm_term=3D0_6ee988a862-e00a28eefe-529068993)=
 =E2=80=A4Guangzhou (https://www.cwhkcpa.com/office-locations/?utm_source=
=3DSpanish&utm_campaign=3De00a28eefe-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_=
01&utm_medium=3Demail&utm_term=3D0_6ee988a862-e00a28eefe-529068993)=
 =E2=80=A4Barcelona (https://www.cwhkcpa.com/office-locations/?utm_source=
=3DSpanish&utm_campaign=3De00a28eefe-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_=
01&utm_medium=3Demail&utm_term=3D0_6ee988a862-e00a28eefe-529068993)=
 =E2=80=A4London (https://www.cwhkcpa.com/office-locations/?utm_source=3DS=
panish&utm_campaign=3De00a28eefe-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&u=
tm_medium=3Demail&utm_term=3D0_6ee988a862-e00a28eefe-529068993) =E2=
=80=A4Bogot=C3=A1 (https://www.cwhkcpa.com/office-locations/?utm_source=3D=
Spanish&utm_campaign=3De00a28eefe-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&=
utm_medium=3Demail&utm_term=3D0_6ee988a862-e00a28eefe-529068993) =E2=
=80=A4Belo Horizonte (https://www.cwhkcpa.com/office-locations/?utm_source=
=3DSpanish&utm_campaign=3De00a28eefe-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_=
01&utm_medium=3Demail&utm_term=3D0_6ee988a862-e00a28eefe-529068993)=
 =E2=80=A4S=C3=A3o Paulo (https://www.cwhkcpa.com/office-locations/?utm_so=
urce=3DSpanish&utm_campaign=3De00a28eefe-EMAIL_CAMPAIGN_2019_12_13_06_40_C=
OPY_01&utm_medium=3Demail&utm_term=3D0_6ee988a862-e00a28eefe-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=3De00a28eefe-E=
MAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&utm_term=3D0_6ee=
988a862-e00a28eefe-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=
 email. These updates have been made to reflect the standards established=
 by the General Data Protection Regulation (GDPR).  Our data is stored sec=
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=3De00a28eefe-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&=
utm_term=3D0_6ee988a862-e00a28eefe-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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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">January 27=2C 2023<=
br>
<br>
Dear Friends/Clients=2C<br>
<br>
Warmest Greetings.</span><br>
<br>
<span style=3D"color:#000000">We observed that there are increasing enquir=
ies regarding the use of e-signing in company documents=2C such as board m=
inutes=2C members' meetings=2C written resolutions and engagement letters=
 under the Electronic Transactions Ordinance ("ETO") 's legal framework.<b=
r>
<br>
The ETO provides 2 types of e-signing: electronic and digital signatures.=
 An electronic signature is simply an electronic version of a traditional=
 pen-and-paper signature=2C which involves using a digital signature pad o=
r signature software. On the other hand=2C digital signatures=2C which use=
 encryption and digital certificates to ensure the signed documents' authe=
nticity and integrity=2C are mandatory when the contract involves any HK g=
overnment entity.<br>
<br>
Electronic signatures are more commonly used and are generally easier to i=
mplement than digital signatures. Therefore=2C we will briefly discuss the=
 requirements for electronic signatures under the law.<br>
<br>
S.6 of the ETO states that an electronic signature is legally recognised i=
f it is reliable and appropriate. This means that as long as the electroni=
c signature can identify the person who signed the document and there is a=
 reliable way to prove that the signature is authentic=2C it is considered=
 a valid signature under the law. Many products and services are available=
 in the market to meet the above-mentioned requirements.&nbsp; Please writ=
e to me so that I can recommend some providers&nbsp;to you.&nbsp; I know t=
hem well.<br>
<br>
CW is committed to providing quality services to clients=2C and our compli=
ance team is working on the feasibility of implementing e-signing on routi=
ne business processes to improve efficiency and effectiveness.&nbsp; Pleas=
e write to me.</span></span></span><br>
<br>
<span style=3D"font-size:19px"><span style=3D"font-family:times new roman=
=2Ctimes=2Cbaskerville=2Cgeorgia=2Cserif"><span style=3D"color:#000000"><i=
mg data-file-id=3D"5740162" height=3D"268" src=3D"https://mcusercontent.co=
m/35bb4d8790d4e5bba44a108e6/_compresseds/6fc29d39-df7f-b06a-74d1-5744eba1d=
c15.jpeg" style=3D"border: 0px;width: 500px;height: 268px;margin: 0px;outl=
ine: none;text-decoration: none;-ms-interpolation-mode: bicubic;" width=3D=
"500"><br>
Our Hong Kong colleagues were back to work yesterday.<br>
<br>
Year of the Rabbit<br>
2<sup>nd</sup> day back to work in Hong Kong.<br>
Hong Kong is certainly back. Was handling a few new enquiries from oversea=
s even during the Chinese New Year holiday. Super busy.<br>
Locomotion (Grand Funk Railroad)</span><br>
<a href=3D"https://departamentolatino.us8.list-manage.com/track/click?u=3D=
35bb4d8790d4e5bba44a108e6&id=3D9cda388816&e=3D1e51938b6f" style=3D"mso-li=
ne-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjus=
t: 100%;color: #007C89;font-weight: normal;text-decoration: underline;">ht=
tps://www.youtube.com/watch?v=3DwBVgVABsf-4</a><br>
<br>
<span style=3D"color:#000000">Our PRC offices (Shenzhen=2C Guangzhou=2C Sh=
anghai) remain closed today (27 January 2023).&nbsp; Our Mainland Chinese=
 colleagues will be back to work tomorrow.<br>
<br>
We soldier on.&nbsp; Have a nice weekend.<br>
<br>
With 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></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">CW=
&nbsp;CPA&nbsp;Website:&nbsp;</span><a href=3D"https://departamentolatino.=
us8.list-manage.com/track/click?u=3D35bb4d8790d4e5bba44a108e6&id=3D7162b38=
2f4&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=3D978502a3ad&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=3Da0ad6d5a70&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=3D31e3b0fb18&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=3D6a8c15fe23&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=3D7830=
e6bf1e&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=3D1af98dbad6&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=3D76b0df9dd9&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=3D241021f07d&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=3Dda49fdb3a1&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=3D6288563f41&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"5734334" height=3D"85" src=3D"https://mcusercontent.com/35bb4d8790=
d4e5bba44a108e6/images/aff4c8b0-d2f4-55e1-fd98-a45adb339b19.jpg" style=3D"=
border: 0px;width: 150px;height: 85px;margin: 0px;outline: none;text-decor=
ation: none;-ms-interpolation-mode: bicubic;" width=3D"150">&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=3D23b860c8d9&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:=
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    <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=
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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%;">
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                        </td>
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                </tbody></table>

            </td>
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    </tbody>
</table></td>
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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=
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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;">
                                    
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ellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"templateContain=
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ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-wid=
th: 600px !important;">
                                        <tr>
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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=
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    <tbody class=3D"mcnDividerBlockOuter">
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            <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-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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                        <td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
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            </td>
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