Rupert MacKay

The Institute of Chartered Accountants in England & Wales ensures that its members, students, and affiliates maintain the highest standards of professional competency and conduct to protect the public interest. The non-profit company is based in London, UK, and has subsidiaries in the United Kingdom. With over 150,000 members, the institute provides technical information, helplines, and communities to its members.

Elli Investments Ltd. operates as a holding company, which engages in the provision of elderly care and specialized care services. It operates through the Four Seasons Health Care and Brighterkind segments. The company was founded on May 31, 2012 and is headquartered in Cheltenham, the United Kingdom.