Wai Fung Leung

China Agri-Industries Holdings Ltd. engages in the production, processing and distribution of agricultural products. It operates through the following business segments: Oilseeds Processing, Biochemical and Biofuel, Rice Processing and Trading, Wheat Processing, Brewing Materials, and Corporate & Others. The Oilseeds Processing segment includes extracting, refining, and trading edible oil and related products. The Biochemical and Biofuel segment offers producing and selling biochemical and biofuel products. The Rice Processing and Trading segment processes and trades rice. The Wheat Processing segment involves in the production and sale of flour products and related products. The Brewing Materials segment processes and trades malt. The Corporate and Others segment comprises the Group's feed processing business and the Group's corporate income and expense items. The company was founded on November 18, 2006 and is headquartered in Hong Kong.

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 American Institute of Certified Public Accountants provides vocational education in accounting. The company provides services to the accounting community, regulatory bodies, and other organizations. It also operates in Jersey City, Washington, and Lewisville. It was founded in 1887 and is headquartered in New York City, NY.

The Association of Certified Fraud Examiners is a global organization that aims to reduce fraud worldwide by empowering anti-fraud professionals with leading-edge training, resources, and professional certification. The organization is based in Austin, TX. The organization offers membership, certification, and recertification programs, as well as fraud resources such as a fraud library, case studies, and a blog.