List of Authorised Supervisors Appointment from 12 August 2004 to 31 December 2007

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1 Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Supervisors Appointment from 12 August 2004 to 31 December 2007 F03397 Mr. ARBOIT, Bruno Baker Tilly Hong Kong Limited F00542 Mr. AU, Tze Sheung* Au Choi Yuen & Co. A12760 Miss CHAN, Audrey Helen* Francis Chan Chok Fai & Co. F00139 Mr. CHAN, Cheong Foon, Wong Brothers & Co. Andrew* F01481 Mr. CHAN, Cheuk Chi* Baker Tilly Hong Kong Limited A15992 Mr. CHAN, Chiu Hung, Alex Pak Tak Knitting & Garment Factory Limited F01119 Mr. CHAN, Choi Wing, William Willy International Ltd. A03349 Mr. CHAN, Hon Chiu, Alan MTR Corporation Limited F01810 Mr. CHAN, Kok Wing, Farra* Tai Nam Industrial Company Limited A04961 Mr. CHAN, Kwok Keung Kingsway Financial Services Group Limited A05882 Mr. CHAN, Kwok Keung, Hongkong Electric Holdings Ltd. Packey A06112 Mr. CHAN, Lap Tak, Jeffrey Oriental Patron Asia Limited A04574 Mr. CHAN, Lee Tim Wah Shing Toys Company Limited A01327 Mr. CHAN, Man Chung, Michael M.C. Chan & Co. Michael* A10806 Mr. CHAN, Pak Shing Mak Hang Kei (HK) Construction Limited F01946 Mr. CHAN, Shu Kay, Francis Mitsubishi Electric Sales Canada Inc. A07289 Mr. CHAN, Siu Kay* Man Yue International Holdings Limited A08613 Mr. CHAN, Siu Ki ITT Cannon (HK) Ltd. F01055 Mr. CHAN, Tad Kin HSBC Precision Printing (Hong Kong) Ltd. A17307 Mr. CHAN, Tak Hing, Kenji China Conservational Power Holdings Limited F01141 Mr. CHAN, Tat Keung* Louis Leung & Partners CPA Limited A08960 Miss CHAN, Wai Chan Hong Kong Convention & Exhibition Centre A07294 Ms. CHAN, Wing Yee Wharf T&T Limited A12456 Mr. CHAN, Yee Chun UFJ Bank Limited, Hong Kong Branch A09186 Miss CHAN, Yin Wah Fu Hong Society A16021 Mr. CHANG, Ka Ming, Jonathan Bank of Communications, Hong Kong Branch A06448 Mr. CHANG, Kam Chuen Leader Construction Company Limited A17318 Mr. CHAU, Chi Ki Becker Industrial Coatings (HK) Limited A20400 Mr. CHAU, Kwing Nin Chathay Group Limited F02551 Ms. CHAU, Mei Wah, Rosanna Paul Y. - ITC Construction Holdings Limited A05535 Ms. CHENG, Annie Sau Lan Carlton Corporate Services F03190 Mr. CHENG, Chi Wai Water Oasis Company Limited F00819 Mr. CHENG, Chung Por, Gordon* Wong Brothers & Co

2 List of Authorised Supervisors Appointment from 12 August 2004 to 31 December 2007 F03755 Mr. CHENG, Hok Kai, Frederick LSI Logic Hong Kong Limited A14411 Miss CHENG, Kwai Ngor HSBC Insurance (Asia) Ltd. F00944 Mr. CHENG, Kwok Kei, Sino The Dairy Farm Co. Ltd. A18609 Mr. CHENG, Vincent Continental Holdings Limited A02736 Mr. CHEUNG, Chi Sing American International Assurance Co. (Bermuda) Ltd. A15033 Mr. CHEUNG, Justin B. KPMG, Shanghai A16909 Mr. CHEUNG, Ka Yue* Charles Chan, Ip & Fung CPA Limited F03526 Mr. CHEUNG, Kwok Yee, Ling Wai Ming & Co. Francis F02568 Ms. CHEUNG, Wing Han, Hutchison Harbour Ring Ltd. Miranda A19284 Ms. CHEUNG, Yuk, Eliza The Oval Partnership Limited A04742 Mr. CHIN, Kin Wah* Paul Chan & Partners F03689 Mr. CHIU, Fan Wa, Kenneth* F.S. Li & Co. A14430 Miss CHOI, Wing Sze Dao Heng Securities Limited A13065 Mr. CHONG, Ki Fung International Herald Tribune (H.K.) Ltd. A12799 Mr. CHOW, Chiu Wai MTR Corporation Limited A08112 Mr. CHOW, Royston Tat-Kuen Next Media Limited F00576 Mr. CHOW, Sheung Bing* S.B. Chow & Co. A06007 Ms. CHU, Ka Yee G-Vision International (Holdings) Limited A20087 Mr. CHU, Sai Kit, Adamas Rhodia Hong Kong Limited F03299 Mr. CHUI, Man Lung, Everett Yau Lee Holdings Limited A19011 Mr. CHUNG, Kai Shun Galileo Asia LLC F00506 Mr. CHUNG, Sum Tin, Abraham* HKR International Limited A14749 Miss CUA, King Min, Michelle* Michelle Cua & Company F00744 Mr. DO, Lawrence* But Do Yeung C.P.A. Limited A09419 Miss DOH, Po Wan, Christina CLP Power Co. Ltd. A09733 Mr. FONG, Siu Po, Dominic Racal Instruments Asia-Pacific Ltd. A15477 Mr. FUNG, Chi-Wang, William B&Q Asia Limited F03476 Mr. FUNG, Ho Leung, Arthur* David Ho & Company A12815 Miss FUNG, Kitty Kit-Yi The Hong Kong Jockey Club F01100 Mr. FUNG, Pui Cheung* Charles Chan, Ip & Fung CPA Limited F03568 Ms. HO, Angeline Yuenman GAP International Sourcing (Holdings) Ltd. A17367 Mr. HO, Chun Shing* Ho and Ho & Company A19318 Mr. HO, Chung Pak, Patrick* Full-time CPA, practise in own name F03402 Mr. HO, Tai Wai, David* David Ho and Company A07169 Mr. HO, Wai Ip* Alliance & Associates A13111 Mr. HO, Wing Kai On Harvest (H.K.) Ltd. A08820 Mr. HUI, Kin Hing* Full-time CPA, practise in own name A22963 Miss HUNG, Priscilla Wing Ying Leahander Group - 2 -

3 List of Authorised Supervisors Appointment from 12 August 2004 to 31 December 2007 F02530 Miss HUNG, Yan Ying, Alice Hong Kong Cable Television Limited A17392 Ms. IM, Man Ieng Hong Kong Disneyland Management Limited A08475 Mr. IP, Ka Fat Galaxy Satellite Broadcasting Limited A09234 Mr. JIM, Kwok Wah MTR Corporation Limited A09457 Mr. KAM, Wai Kong CK Life Sciences Limited A09463 Mr. KO, Tak Fai, Desmond* Core Solutions Limited A13455 Mr. KU, Kwok Keung VF Asia Limited A16633 Mr. KWAN, Kei-Chor Benelux (Far East) Co. Ltd. A09026 Miss KWAN, Kit Yee, Jenny Kone Elevator (HK) Limited A16113 Mr. KWAN, Pit Ming MTR Corporation Limited A04065 Mr. KWOK, Chi Fai Midas International Holdings Limited F03303 Mr. KWOK, Kwan Hung Henco Capital Limited A17277 Mr. KWOK, Man Wai, Kenneth 3togo.com. Limited A17761 Miss KWOK, Siu Ling Hongkong International Terminals Limited F03335 Mr. KWOK, Sze Kong* Pegasus Fund Managers Limited F00051 Mr. KWONG, Siu Wah, Henry* Henry S.W. Kwong & Co. A06356 Mr. KWONG, Tin Lap* Midas International Holdings Limited A04496 Mr. LAI, Chi Kin* A.S. Watson & Co., Limited F03337 Mr. LAI, Tsz Mo, Lawrence Tse Sui Luen Jewellery Company Limited F03435 Mr. LAI, Yun Hung* Lai & Wong A14794 Mr. LAM, Chan San, Sunny Y.T. Lo & Co. A01343 Mr. LAM, Kin Kau* Mark K. Lam & Co. A17432 Mr. LAM, Shu Chung Sai Cheong Magazines Limited A06192 Mr. LAM, Yiu Wing Tung Wah Group of Hospitals - Audit Branch A07905 Mr. LAM, Yuen To, Joseph Baker Tilly Hong Kong Limited A08137 Mr. LAU, Bun Crystal Group F02469 Mr. LAU, Chung Kwok, Robert* China Resources Cement Holdings Limited A03610 Mr. LAU, Hold Sing* Crossland Business Solution Limited F01982 Mr. LAU, Man Kai Tai Hing Cotton Mill Ltd. F01758 Mr. LAU, Man Yiu, Edward* M.Y. Lau & Co. A08688 Miss LAW, Wai Han, Iris Hong Kong Cable Television Limited A18367 Ms. LAW, Yee Man* Youngson Asia Ltd. F01368 Mr. LEE, Chee Ho, Juleus* Juleus Lee & Company A15551 Miss LEE, Cheung Ho, Angela Octopus Cards Limited A12252 Mr. LEE, Chi Ho George K.W. Ho & Co. A06144 Mr. LEE, Chi Wah, Peter Promotional Partners Group Limited F01817 Dr. LEE, Ka Yam, Danny Ogilvy & Mather (China) Ltd. A13169 Mr. LEE, Kam Wah, Edward Mei Wai Ltd A13495 Mr. LEE, Kin, Arthur Hong Kong Cable Television Limited A16149 Mr. LEE, Kwok Keung, Ronson Chin & Tong A10267 Mr. LEE, Man Po* CLL C.P.A. Limited A17457 Miss LEE, Pin Chong Goldfit (HK) Development Limited - 3 -

4 List of Authorised Supervisors Appointment from 12 August 2004 to 31 December 2007 A05038 Ms. LEE, Sau Ling, Loren ITT Cannon (Hong Kong) Limited A07583 Mr. LEE, Tak Yu Eltek Energy Limited A14821 Miss LEE, Yuen Man Hongkong International Terminals Limited A14249 Ms. LEE, Yuk Ping Culturecom Enterprises Limited F01991 Mr. LEE, Yun Chi, Lawrence Goldfit (H.K.) Development Ltd. A18137 Miss LEUNG, Chin Mei, Irene Genryoku Sushi (HK) Ltd. A12284 Mr. LEUNG, Sou Hong* Alfred Sung & Co. A19203 Ms. LEUNG, Yin Ping, Janita Bermuda Trust (Far East) Ltd. A05046 Ms. LEUNG, Yuk Ming, Shirley* Ever Success Management Limited A16177 Mrs. LI, Mei Hing* Baldwin Wong & Co. A09070 Mr. LI, Tak Man LG. Philips Displays International Limited A17995 Mr. LI, Wai Ming USI Property Management Limited A11150 Miss LI, Wei Lan, Pansy Hong Kong Cable Television Limited A17270 Miss LIN, Bo Chi Tai Nam Industrial Company Limited A14848 Mr. LING, Kwok Kin, Urania* Henderson CPA Limited A16182 Mr. LIU, Yuk Tung, Thomas Stratus Technologies (Hong Kong) Limited A14857 Miss LO, Suet Ying Y.T. Lo & Co. A13528 Ms. LO, Wing See Baker Tilly Hong Kong Limited A07207 Ms. LO, Yin Ching, Ivy Hong Kong Cable Television Limited A04089 Mr. LO, Yip Tong* Y.T. Lo & Co. A02978 Mr. LUI, Shing Ming, Brian Cheong Ming Investments Ltd. F04132 Mr. LUI, Tan Hau, Thomas Rich Force Holdings Limited F03322 Mr. MA, Chu Kin NWS Holdings Limited A04424 Mr. MA, Hang Kon, Louis Southco Asia Limited A13972 Ms. MA, Mei Yee Horwath Management Services Limited A14542 Miss MAK, Chin Yan Hongkong International Terminals Ltd. F02383 Mr. MAK, Kay Lung, Dantes* D K Mak & Co. A14871 Miss MAK, Wai Yan Umicore Marketing Services (Hong Kong) Limited A08726 Mr. MOK, Chi Yui, Franky* Full-time CPA, practise in own name A07214 Mr. NG, Chi Wa, Norman* Gregory K.S. Tsang & Co. F02162 Mr. NG, Chun Tak CITIC Ka Wah Bank Limited A15623 Mr. NG, Fun Hung* Magician Industries (Holdings) Limited A08336 Mr. NG, Kien Hoon Masons Solicitors A18794 Mr. NG, Kin Ming The Bank of East Asia, Ltd. A00615 Mr. NG, Tung Ming, Thomas* Thomas T.M. Ng & Co. A18420 Ms. NG, Wing Yin, Rita Lam Soon (H.K.) Limited A08171 Ms. OOI, Poh Gaik Sunday Communications A08737 Mr. PAU, Chun Pulse Components Limited A08175 Mr. POON, Lin Sing* Dah Chong Hong (Motor Service Centre) Ltd. A16210 Mr. POON, Wai Yip, Petrus* Pentagon CPA Limited - 4 -

5 List of Authorised Supervisors Appointment from 12 August 2004 to 31 December 2007 A18175 Mr. POON, Wing Sing Pulse Components Limited A09566 Mr. PUN, Chung Sang, Trevor Timeless Software Limited F00172 Mr. RADCLIFFE, Robin Baker Tilly Hong Kong Limited Frederick Keppel* A01858 Mr. ROSS, Andrew David* Baker Tilly Hong Kong Limited A17151 Miss SHI, Siu Wing Alliott Tsoi Ha CPA Limited F03273 Mrs. SIU CHOW, Wai Yee, CED International Limited Margaret A02691 Mr. SIU, Hon Bun, Edmund Hutchison E-Commerce Limited A01264 Mr. SO, Day Wing, David* Henderson CPA Limited A19133 Mr. SO, Kai Kuen Jimmy C.H. Cheung & Co. A01522 Ms. SO, Yuk Ming, Theresa TYMS International Limited F02018 Mr. TAM, Hok Lam, Tommy National Electronics (Consolidated) Ltd. F02520 Ms. TAM, Man Kuen* Tam Wong & Partners C.P.A. Limited A18187 Miss TAM, Sau Fong Francis Chan Chok Fai & Co. A01319 Mr. TAM, Tak Ding* T.D. Tam & Company F03113 Mr. TANG, Chak Lam* Carry Wealth Holdings Limited A08944 Mr. TANG, Wing Hong Automatic Manufacturing Ltd. A05654 Ms. TANG, Yuen Ling, Jennifer Ricoh Hong Kong Limited A11841 Ms. TO, Siu Yee, Angel ESD Services Ltd. F02065 Ms. TONG, Pui Wah, Lisa* Technology Venture Holdings Limited A18843 Ms. TSANG, Ching Lin Hip Shing Hong Development Co., Ltd. A10977 Mr. TSANG, Ho Hong Winterthur Life A07638 Mr. TSENG, Yih Sun, Michael KHI Management Ltd. F03217 Mr. TUNG, Pak Shing, Michael* BAX Global Ltd. A12378 Mr. TUNG, Yat Shing, Aries UBS Global Asset Management / UBS AG F04072 Mr. WAN, Andrew Chi Yiu* Johnson Stokes & Master A07641 Ms. WANG, Shu Mei, Shirley Fortis Bank A10708 Miss WONG, Hiu Ling Oriental Patron Securities Limited A05664 Mr. WONG, Kam Wah* C.F. Chu & Co. A08863 Mr. WONG, Ki Fat, Andrew* Dah Chong Hong (Motor Service Centre) Ltd. A07466 Mr. WONG, Kim Man Hong Kong Airport Authority F01493 Mr. WONG, Kwok Ying* Hop Hing Holdings Limited A12723 Miss WONG, Mei ICI Swire Paints Limited A10720 Miss WONG, Ming Wai, Vivian Pearson Education Asia Limited F02685 Mr. WONG, Park Yun* Tam Wong & Partners C.P.A. Ltd. A05263 Ms. WONG, Pui Chun Greenwood Industry Limited A10229 Miss WONG, Sau Ying Securicor Hong Kong Holdings Limited A13295 Ms. WONG, Siu Ngan C & C Joint Printing Co., (H.K.) Ltd. F01330 Mr. WONG, Yee Sui, Andrew* W.M. Sum & Company A06301 Ms. WOO, Kit Ping, Fanny Hong Kong Cable Television Limited A12734 Mr. WOO, Ming Kwong Eastwell Engineering Ltd

6 List of Authorised Supervisors Appointment from 12 August 2004 to 31 December 2007 A14627 Miss WU, Siu Wai Pacific Century Premium Developments Ltd. F00133 Mr. YANG, Sih Yu, Samuel* S.Y. Yang & Company A07890 Mr. YAU, Ying Fai, Eddie Luda Development Limited F02034 Mr. YEUNG, Ping Hung, Alfred But Do Yeung C.P.A. Limited A04017 Mr. YEUNG, Wai Kin First Shanghai Investments Limited F03417 Mr. YIP, Kam Huen, Vincent Standard Life (Asia) Limited A15967 Mr. YIP, Po Kin VF Asia Limited * Practising certificate holder Data as of 12 August

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