established professional accounting firm based in Hong Kong SAR. We were registered as a firm of certified public accountants under section 28A of the Professional Accountants Ordinance, Chapter 50, Hong Kong. Founded in year 2000 under the sole proprietorship of Mr. Terence Cheung, we expanded as Cheung Ho Lee CPA Limited, after a restructuring in year 2003; we change our business name to Orient Mark Certified Public Accountants. Over the years, we have formed strategic alliances with Mainland China accounting groups and firms of business consulting in the Asia-Pacific region. Meanwhile, we remain an independent operation. Adding a personal touch to our clients, we strive to deliver a high quality professional service.

Our firm's registration number with Hong Kong Institute of Certified Public Accountants is 1773 (for comprehensive lists of Certified Public Accountants practices in the Hong Kong SAR, kindly please go to http://app1.hkicpa.org.hk/membership/list/cpa/index.php).

By laws of Hong Kong, the annual accounts of a limited company incorporated under Hong Kong Companies Ordinance must be audited by a Certified Public Accountant (CPA). A Certified Public Accountant is professionally qualified and duly recognized by law. Their work follow the accounting and auditing standards as promulgated by the Hong Kong Institute of Certified Public Accountants (HKICPA) Website http://www.hkicpa.org.hk, HKICPA is the only statutory licensing body of accountants in Hong Kong responsible for the regulation of the accountancy profession. They are also bound by the HKICPA ethical standards that emphasize on independence of auditors and must keep clients' information strictly confidential.