Wah Leung

AUPU Group Holding Co. Ltd. engages in the manufacturing and distribution of bathroom masters, exhaust fans, and other home appliances. It operates through the following geographical segments: Second Tier Cities, Shanghai, Jiangsu, Beijing, Zhejiang, Northeastern Region, Sichuan, and Export. Its main products include bathroom appliances heat-fan-light combo, ceiling solutions with fan-light-heat, bathroom vanity-bathroom cabinet, and bathroom exhaust fan ventilation fan with light. The company was founded in 1993 and is headquartered in Hangzhou, China.

Hong Kong Institute of Certified Public Accountants operates under the professional accountant’s ordinance and works in the public interest. It offers CPA qualification programme and promulgating financial reporting, auditing and ethical standards in Hong Kong. The company was founded on January 1, 1973 and is headquartered in Hong Kong.

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.