Shuang Yen Koo

The Chartered Institute of Management Accountants, also known as aicpa® & cima®, is a global organization with 689,000 members, students, and professionals. The non-profit company is based in London, UK, and has a global presence of subsidiaries in several regions. The British company advocates for the accounting and finance profession, as well as the public interest and business sustainability. Andrew Harding has been the CEO of the company since 2009.

Malaysian Institute of Accountants develops, supports and enhances the integrity, status and interests of the profession in Malaysia. It offers educational services to the members. The company is headquartered in Kuala Lumpur, Malaysia.

Felda Holdings Bhd. provides land and agricultural plantation development services. The company was founded in September 6, 1995 and is headquartered in Kuala Lumpur, Malaysia.

Felda Enterprises Sdn. The company is based in Kuala Lumpur, Malaysia. Bhd. operates as a Malaysian investment company. The company's description does not provide any further information about its specific investments or industries. is a subsidiary of Felda Global Ventures Holdings Berhad and ultimately controlled by the Government of Malaysia.