Al S. Rosen

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.

Association of Certified Fraud Examiners operates as anti-fraud organization and premier provider of anti-fraud training and education. The company was founded 1988 and is headquartered in Vancouver, Canada.

Accountability Research Corp. is an investment research firm located in Toronto, Ontario. The firm specializes in providing institutional investors and professional investment advisors with in-depth, unbiased research that focuses on valuation fundamentals and earnings quality issues. They seek to provide reports and ideas that are not available from any other source. This includes research on under-covered and out-of-favor companies, as well as in-depth analyses of earnings quality issues that impact valuation. The majority of their investment recommendations and target prices are based on adjusted free cash flows with value-oriented, longer-term horizons.