Elep

Envelope-to: rvasquez@ifprc.com.pe
Delivery-date: Wed, 15 Feb 2023 06:45:25 -0300
Subject: =?utf-8?Q?Marathon?=
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, 15 Feb 2023 09:44:21 +0000
Message-ID: <35bb4d8790d4e5bba44a108e6.1e51938b6f.20230215094414.09042ee8bb.7b84280c@mail163.suw241.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=3D09042ee8bb-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Dem=
ail&utm_term=3D0_6ee988a862-09042ee8bb-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=3D09042ee8bb-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_=
01&utm_medium=3Demail&utm_term=3D0_6ee988a862-09042ee8bb-529068993)=
 )
Our Strength : Overseas market including Spanish and Portuguese speaking c=
ountries
Our Business Motto : Family and Health

February 15=2C 2023

Dear All=2C

Marathon

I completed my 16^th Standard Chartered Full Marathon (42.195 km) on Sunda=
y (Feb 12)
I hope my running and I can grow old together.

A marathon to me is what goes before the race and all that comes afterward=
=2E
Indeed=2C a marathon is a sort of a struggle that results in discovering o=
neself =E2=80=A6 testing one=E2=80=99s limits. Like CW CPA=E2=80=99s busin=
ess=2C we have been tested in the 3 years of pandemic.

Life is made in doing=2C suffering=2C and creating. These 3 are all there=
 in a marathon =E2=80=A6 the doing in training=2C the suffering (pain) in=
 the race=2C and finally=2C the creating that comes after the race.

CW CPA

Doing =E2=80=93 in the last 6 years=2C we have made our firm known to our=
 clients/business contacts that -
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=3D09042ee8bb-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Dem=
ail&utm_term=3D0_6ee988a862-09042ee8bb-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=
=3DInvest+Hong+Kong+%28Overseas%29+%28Mass+emails+only%29&utm_campaign=3D1=
32a5d4f8e-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&utm_t=
erm=3D0_e62c9e88ae-132a5d4f8e-&utm_source=3DPortuguese&utm_campaign=3D18db=
e47df1-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&utm_term=
=3D0_b3a507cd51-18dbe47df1-&utm_source=3DSpanish&utm_campaign=3D09042ee8bb=
-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&utm_term=3D0_6=
ee988a862-09042ee8bb-529068993) )
Our Strength : Overseas market including Spanish and Portuguese speaking c=
ountries
Our Business Motto : Family and Health

Clients : 1=2C038 (mostly international clients)
Staff : about 95 (Hong Kong=2C China and overseas)

Suffering =E2=80=93 we did suffer a bit in the 3 years of pandemic =E2=80=
=A6 worries=2C anxiety =E2=80=A6 firm=E2=80=99s overall revenue not so muc=
h affected because we have gone Digitalization =E2=80=A6

Creating =E2=80=93
Post Pandemic Era =E2=80=A6 how do we want to create CW CPA to a new level=
 ?
This stage is now very important=2C we cannot dwell on the past =E2=80=A6=
 past is past=2C we need to look forward.
Courage=2C determination=2C discipline=2C will power=2C and getting rid of=
 negative forces (those critics with no solutions) are what is needed.
I have been told again and again=2C men are born to create=2C serve and do=
 great things =E2=80=A6 my marathon on Sunday convinces me of this simple=
 truth.

Running On Empty (Jackson Browne)
https://youtu.be/zdHg4QEmBvk?utm_source=3DSpanish&utm_campaign=3D09042ee8b=
b-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&utm_term=3D0_=
6ee988a862-09042ee8bb-529068993 (https://youtu.be/zdHg4QEmBvk?utm_so=
urce=3DPortuguese&utm_campaign=3D18dbe47df1-EMAIL_CAMPAIGN_2019_12_13_06_4=
0_COPY_01&utm_medium=3Demail&utm_term=3D0_b3a507cd51-18dbe47df1-&utm_sourc=
e=3DSpanish&utm_campaign=3D09042ee8bb-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY=
_01&utm_medium=3Demail&utm_term=3D0_6ee988a862-09042ee8bb-529068993)

62 running 42
Running on=2C running on =E2=80=A6

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=
=3D09042ee8bb-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&u=
tm_term=3D0_6ee988a862-09042ee8bb-529068993
Follow us: LinkedIn (http://www.linkedin.com/company/cw-latin-department?t=
rk=3Dbiz-companies-cym&utm_source=3DSpanish&utm_campaign=3D09042ee8bb-EMAI=
L_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&utm_term=3D0_6ee988=
a862-09042ee8bb-529068993)
Offices: =CB=99Hong Kong (https://www.cwhkcpa.com/office-locations/?utm_so=
urce=3DSpanish&utm_campaign=3D09042ee8bb-EMAIL_CAMPAIGN_2019_12_13_06_40_C=
OPY_01&utm_medium=3Demail&utm_term=3D0_6ee988a862-09042ee8bb-529068993) =E2=80=A4Shenzhen (https://www.cwhkcpa.com/office-locations/?utm_sourc=
e=3DSpanish&utm_campaign=3D09042ee8bb-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY=
_01&utm_medium=3Demail&utm_term=3D0_6ee988a862-09042ee8bb-529068993)=
 =E2=80=A4Shanghai (https://www.cwhkcpa.com/office-locations/?utm_source=
=3DSpanish&utm_campaign=3D09042ee8bb-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_=
01&utm_medium=3Demail&utm_term=3D0_6ee988a862-09042ee8bb-529068993)=
 =E2=80=A4Guangzhou (https://www.cwhkcpa.com/office-locations/?utm_source=
=3DSpanish&utm_campaign=3D09042ee8bb-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_=
01&utm_medium=3Demail&utm_term=3D0_6ee988a862-09042ee8bb-529068993)=
 =E2=80=A4Barcelona (https://www.cwhkcpa.com/office-locations/?utm_source=
=3DSpanish&utm_campaign=3D09042ee8bb-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_=
01&utm_medium=3Demail&utm_term=3D0_6ee988a862-09042ee8bb-529068993)=
 =E2=80=A4London (https://www.cwhkcpa.com/office-locations/?utm_source=3DS=
panish&utm_campaign=3D09042ee8bb-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&u=
tm_medium=3Demail&utm_term=3D0_6ee988a862-09042ee8bb-529068993) =E2=
=80=A4Bogot=C3=A1 (https://www.cwhkcpa.com/office-locations/?utm_source=3D=
Spanish&utm_campaign=3D09042ee8bb-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&=
utm_medium=3Demail&utm_term=3D0_6ee988a862-09042ee8bb-529068993) =E2=
=80=A4Belo Horizonte (https://www.cwhkcpa.com/office-locations/?utm_source=
=3DSpanish&utm_campaign=3D09042ee8bb-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_=
01&utm_medium=3Demail&utm_term=3D0_6ee988a862-09042ee8bb-529068993)=
 =E2=80=A4S=C3=A3o Paulo (https://www.cwhkcpa.com/office-locations/?utm_so=
urce=3DSpanish&utm_campaign=3D09042ee8bb-EMAIL_CAMPAIGN_2019_12_13_06_40_C=
OPY_01&utm_medium=3Demail&utm_term=3D0_6ee988a862-09042ee8bb-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=3D09042ee8bb-E=
MAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&utm_term=3D0_6ee=
988a862-09042ee8bb-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=3D09042ee8bb-EMAIL_CAMPAIGN_2019_12_13_06_40_COPY_01&utm_medium=3Demail&=
utm_term=3D0_6ee988a862-09042ee8bb-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=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=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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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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aderContainer" 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;"></td>
                                        </tr>
                                    </table>
                                    
                                </td>
                            </tr>
                            <tr>
                                <td align=3D"center" valign=3D"top" id=3D"=
templateBody" data-template-container=3D"" style=3D"background:#FFFFFF non=
e no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;background-color: #FFFFFF;backgroun=
d-image: none;background-repeat: no-repeat;background-position: center;bac=
kground-size: cover;border-top: 0;border-bottom: 0;padding-top: 27px;paddi=
ng-bottom: 54px;">
                                    
                                    <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;">
                                        <tr>
                                            <td valign=3D"top" class=3D"bo=
dyContainer" style=3D"background:transparent none no-repeat center/cover;m=
so-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-=
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>

<table border=3D"1" cellpadding=3D"0" cellspacing=3D"0" style=3D"border-co=
llapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;">
=09<tbody>
=09=09<tr>
=09=09=09<td style=3D"width: 602px;height: 73px;mso-line-height-rule: exac=
tly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span styl=
e=3D"font-family:times new roman=2Ctimes=2Cbaskerville=2Cgeorgia=2Cserif">=
<span style=3D"font-size:19px"><span style=3D"color:#000000">Who We Are :=
 Int'l SME Advisory Firm<br>
=09=09=09(a member firm of Allinial Global - No.2 worldwide accounting ass=
ociation=2C website : </span><a href=3D"https://departamentolatino.us8.lis=
t-manage.com/track/click?u=3D35bb4d8790d4e5bba44a108e6&id=3D5d19f2b3f6&e=
=3D1e51938b6f" target=3D"_blank" style=3D"mso-line-height-rule: exactly;-=
ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;fo=
nt-weight: normal;text-decoration: underline;"><span style=3D"color:#00000=
0">https://www.allinialglobal.com/</span></a><span style=3D"color:#000000"=
>)</span></span></span></td>
=09=09</tr>
=09=09<tr>
=09=09=09<td style=3D"width: 602px;mso-line-height-rule: exactly;-ms-text-=
size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"color:#0=
00000"><span style=3D"font-family:times new roman=2Ctimes=2Cbaskerville=2C=
georgia=2Cserif"><span style=3D"font-size:19px">Our Strength : Overseas ma=
rket including Spanish and Portuguese speaking countries</span></span></sp=
an></td>
=09=09</tr>
=09=09<tr>
=09=09=09<td style=3D"width: 602px;mso-line-height-rule: exactly;-ms-text-=
size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"color:#0=
00000"><span style=3D"font-family:times new roman=2Ctimes=2Cbaskerville=2C=
georgia=2Cserif"><span style=3D"font-size:19px">Our Business Motto : Famil=
y and Health</span></span></span></td>
=09=09</tr>
=09</tbody>
</table>

<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-family:times new roman=2Ctimes=2Cbaskerville=2Cgeorgia=2Cserif"><span=
 style=3D"font-size:19px"><span style=3D"color:#000000">&nbsp;<br>
Clients : 1=2C038 (mostly international clients)<br>
Staff : about 95 (Hong Kong=2C China and overseas)<br>
&nbsp;<br>
<strong>Suffering</strong> =E2=80=93 we did suffer a bit in the 3 years of=
 pandemic =E2=80=A6 worries=2C anxiety =E2=80=A6 firm=E2=80=99s overall re=
venue not so much affected because we have gone Digitalization =E2=80=A6<b=
r>
&nbsp;<br>
<strong>Creating</strong> =E2=80=93<br>
Post Pandemic Era =E2=80=A6 how do we want to create CW CPA to a new level=
 ?<br>
This stage is now very important=2C we cannot dwell on the past =E2=80=A6=
 past is past=2C we need to look forward.<br>
Courage=2C determination=2C discipline=2C will power=2C and getting rid of=
 negative forces (those critics with no solutions) are what is needed.<br>
I have been told again and again=2C men are born to create=2C serve and do=
 great things =E2=80=A6 my marathon on Sunday convinces me of this simple=
 truth.<br>
&nbsp;<br>
Running On Empty (Jackson Browne)</span><br>
<a href=3D"https://departamentolatino.us8.list-manage.com/track/click?u=3D=
35bb4d8790d4e5bba44a108e6&id=3D0848a3a817&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;"><s=
pan style=3D"color:#008080">https://youtu.be/zdHg4QEmBvk</span></a><br>
<br>
<span style=3D"color:#000000">62 running 42<br>
Running on=2C running on =E2=80=A6</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"5743950" height=3D"233" src=3D"https://mcusercontent.co=
m/35bb4d8790d4e5bba44a108e6/images/6b4ece89-3a2d-b875-49f2-1f77866c5a61.jp=
g" style=3D"border: 0px initial;width: 350px;height: 233px;margin: 0px;out=
line: none;text-decoration: none;-ms-interpolation-mode: bicubic;" width=
=3D"350">&nbsp; &nbsp;<img data-file-id=3D"5743962" height=3D"196" src=3D"=
https://mcusercontent.com/35bb4d8790d4e5bba44a108e6/images/7cfd931a-4f78-d=
90b-af6a-8a7631cb85fb.png" style=3D"border: 0px;width: 350px;height: 196px=
;margin: 0px;outline: none;text-decoration: none;-ms-interpolation-mode: b=
icubic;" width=3D"350"><br>
<br>
With every good wish=2C<br>
Thomas&nbsp;Wong</span><br>
<span style=3D"color:#000000">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=3D6bcfc23=
3c9&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=3Db3af19296c&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=3D9319231f2a&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=3D7a06cd43fe&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=3D36a3aa6532&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=3D918e=
a3e287&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=3Dce215aa26f&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=3D89d2404e07&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=3D1935c333a3&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=3Def52f205ea&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=3D41d548f0f4&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=3D1106d7d39b&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%;">
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