Nexia Charles Mar Fan & Co.

Charles Mar Fan & Co was established in 1948 by the Late Mr. Charles Mar Fan.

Joined Nexia International in 1991.

Nexia Charles Mar Fan & Co. The Firm incorporated the Nexia link name in 2003 and became Nexia Charles Mar Fan & Co.

The Firm has set up an incorporated practice in May 2013 under the name of Nexia Charles Mar Fan Limited.

Nexia Charles Mar Fan Limited Both Nexia Charles Mar Fan & Co and Nexia Charles Mar Fan Limited are registered with the Hong Kong Institute of Certified Public Accountants.

Other associated companies:- Marfan & Associates Limited Charles Mar Fan And Company Limited Manfar (Nominees) Limited Farman (Nominees) Limited Local Alliances Tax advisory services Corporate finance services

Services include:- Auditing Accounting and book-keeping services Taxation compliance and advisory services Corporate secretarial services Management consultancy Investigation and special reviews Internal control reviews and assessments

Maintaining Quality Hong Kong Standard on Quality Control 1 (HKSQC1) equivalent to International Standard on Quality Control 1 (ISQC1) is the standard setting out the “The Firm’s quality requirements for audit and assurance engagements”.

Quality Control Manual The Firm’s Quality Control Manual is prepared based on the “Guide to Quality Control” published by the HKICPA covering:- Ethical requirements Leadership responsibility for quality Acceptance and continuance of client engagements Human resources Engagement performance Monitoring

Engagement Performance Our audit methodology and documentation is designed to ensure compliance with Hong Kong Standards on Auditing (HKSA), which are in full convergence with International Standards on Auditing (ISA).

Clientele Listed companies Large, medium and small companies covering Manufacturing Trading Property investment and development Solicitors and professional firms Financial services Trade associations Hospital and clinics Restaurants Non-profit making organizations

Listed Companies (Mainly advisory, internal control review and tax works) Asian Capital Group Hung Hing Printing Group Ltd Vanke Property (Overseas) Ltd Hisense Kelon Electrical Holdings Co., Ltd Beauforte Investors Corporation Ltd China Sciences Conservational Power Ltd Shinhint Acoustic Link Holdings Ltd

Large Companies - Chiaphua Group Continental Electric Industries Limited Meyer Group Peninsula Knitters Limited Crane Worldwide Logistics Hong Kong Limited Graco Children's Products Hong Kong Limited Wah Ming Hong Group H.Daya Group Tillsonburg Group NRH Group

Clients’ Products

Financial services Securities Brokers FE Securities Limited Soo Pei Shao & Company Limited OTC Brokers Sunrise Brokers (Hong Kong) Limited MCM Asia Limited Assets Management Northwest Investment Management (Hong Kong) Limited Pine River Capital Management (HK) Limited TVC Management Limited Market Maker Bluefin HK Limited Financial Advisors First Eastern Investments Limited Evolution Securities Asia Limited Asian Capital Holdings Limited Compliance Asia Limited

Solicitors and professional firms Bernard Wong & Co. Howse Williams Bowers Lister Swartz Marks & Clerk Martin Lister Victor Chu & Co. Yu, Tsang & Loong JLA Asia Limited FTI Consulting (Hong Kong) Limited

Non-profit making organizations Po Leung Kuk Hong Kong Sheng Kung Hui Chi Lin Nunnery The Ohel Leah Synagogue Charity Evangel Hospital Tung Lin Kok Yuen

Restaurants zuma : contemporary japanese cuisine ROKA: contemporary japanese robatayaki cuisine Applegreen: the house of salad

Trade Associations The Chinese Manufacturers' Association of Hong Kong The Chinese Gold & Silver Exchange Society The Indian Chamber of Commerce CMA Industrial Development Foundation Limited

Sponsorship HKICPA Charles Mar Fan Cup (Annual Football Competition) Best Corporate Governance Disclosure Awards Career Forum Best Corporate Governance Disclosure Awards

Sponsorship Universities Lingnan University – Nexia Charles Mar Fan & Co. Scholarship Polytechnic University – Internship Programmes

Sponsorship Rotary Clubs

Sponsorship Trade and professional associations Other charitable organizations

Staff by highly qualified and experienced personnel.

Partners / Directors Brenda Chan Selwyn Mar David Pan Thomas Wong Lydia Wong

SENIOR PERSONNEL Selwyn Mar Graduated from London School of Economics in U.K. Qualified as a Chartered Accountant in U.K. Has extensive experience in commerce and industry having worked as the Chief Executive in Asia Pacific for a group of manufacturing companies of a listed company in the New York Stock Exchange and the President and Executive Director of The Sincere Department Store in Hong Kong and in Mainland China. Was the President of the Hong Kong Institute of Certified Public Accountants in 1991. Was the Chairman of the Asia Pacific Region and a Director of the Board of Nexia International. His advice and opinion are well respected among the Hong Kong business, accounting community and regulatory authorities.

SENIOR PERSONNEL Thomas Wong Graduated from Hong Kong Polytechnic majored in Accountancy.   Had worked in KPMG for almost 10 years prior to joining our firm in 1987. Has extensive experience in auditing, accounting and taxation. Has participated extensively in the HKICPA and has/had served on its Council and various Panels and Committees and also involved in preparing and updating the Audit Practice Manual and A Guide to Quality Control published by HKICPA. A Member of the Financial Reporting Review Panel of the Financial Reporting Council. Was a member of Nexia International Audit Committee. Was the Vice Chairman of the Accountancy Training Board of the Vocational Training Council and a member of the Advisory Board on Accounting Studies of The Chinese University of Hong Kong.

SENIOR PERSONNEL Brenda Chan Graduated from London School of Economics in U.K. and obtained a Master Degree in Business Administration from The Chinese University of Hong Kong. Qualified as a Chartered Accountant in U.K. Has extensive experience in auditing, accounting and taxation in Hong Kong and in the People's Republic of China. Had worked in the Tax Division of Arthur Andersen & Co. and as financial controller of an investment consultancy company before joining the Firm in 1992.   Was a member of the Tax Committee of the Hong Kong Institute of Certified Public Accountants.

SENIOR PERSONNEL David Pan Graduated from University of Oxford in U.K. with a Bachelor of Arts in Engineering and Computing Science, and also received the degree of Master of Arts.   Has considerable experience in auditing, accounting and taxation. Had worked in Deloitte Touche Tohmatsu Hong Kong for over 9 years and 2 years each in the Compliance Department of HKICPA and as a financial controller at Morgan Stanley before joining the Firm in 2008. Sits on the Nexia Asia Pacific Quality Committee and also some working groups of the HKICPA.

SENIOR PERSONNEL Lydia Wong Graduated from Hong Kong Polytechnic majored in Company Secretaryship and Administration. She is an Associate Member of the Institute of Chartered Secretaries & Administrators (U.K.) and an Associate Member of the Hong Kong Institute of Chartered Secretaries. Has more than 25 years of working experience in professional firm.