Practicing accountant eric li said that the economy now is plagued by a vicious circle of falling income and falling prices . in view of this , hong kong people should spend on what is necessary and purchase daily necessity items to avoid future price increases 执业会计师李家祥表示，现时经济不景，贱物斗穷人，物价下跌，市民应该应使则使，购买一定的生活必需品，以免将来物价上升。
The arrestees were the chairmen of three listed companies , a certified public accountant , a financial consultant , a senior manager of an accountant firm , 11 directors and employees of the listed companies , a company director , and a company proprietor 被捕人士包括该三间上市公司的三名主席一名执业会计师一名财务顾问一名会计师行的高级经理十一名上市公司董事及职员一名公司董事及一名公司东主。
Major services provided by certified public accounting firms are statutory audit services , tax advisory , company listing , corporate finance , company secretarial , liquidation and due diligence services . cpa firms also provide a full range of business advisory services to clients 执业会计师( cpa )事务所提供的主要服务包括法定核数、税务顾问、公司上市、企业融资、公司秘书、清盘及尽责调查，同时还向客户提供各类商业顾问服务。
Mr charles yang chuen - liang a chartered accountant , is a member of the social welfare department s steering committee on promotion on volunteer service as well as the convenor of its publicity sub - committee . he has rich experience in publicising volunteer services and fund - raising with the community chest 杨传亮是执业会计师，亦是社署推广义工服务督导委员会成员及其下推广小组召集人，他就宣传义务工作及公益金筹款，饶有经验。
Major services provided by certified public accounting ( cpa ) firms are statutory audit services , tax advisory , company listing , corporate finance , company secretarial , liquidation and due diligence services . cpa firms also provide a full range of business advisory services to clients 执业会计师( cpa )事务所提供的主要服务包括法定核数、税务顾问、公司上市、企业融资、公司秘书、清盘及尽责调查，同时还向客户提供各类商业顾问服务。
Director ' s declaration ( dsd ) on shareholders information ( for newly setup company ) plus certification letter from a firm of certified public accountants / firm of solicitors of eu / fatf of equivalent jurisdiction certifying that information contained in the dsd is correct and accurate 由董事申报的股东证明书（适用于新成立的公司）及经在欧洲联盟或打击清洗黑钱财务行动特别组织成员间或同等地区的执业会计师行/报业律师业发出证明信核实确认该文件内容。
In order to ensure that the organisation for holding the lottery activity will use the proceeds on the claimed purpose , the licencee must submit to ctel within a specified period a financial statement audited by a public accountant . the statement must set out the proceeds and expenses arising from the lottery activity 为了确保举办奖券活动的机构把筹得的款项用于声称的用途，持牌人必须在指定时限内向影视处处长提交一份有关及经执业会计师审计的财政报告，当中列明奖券活动的收入和支出。
The court of first instance dismissed the appeal by a tax inspector of the inland revenue department against his conviction of accepting 10 , 000 from a former ird assistant assessor and offering 5 , 000 to an employee of an industrial company for referring a public accountant firm , but ordered that his original jail term of 14 months was reduced to 12 months 原讼法庭驳回一名税务局税务督察申请推翻判罪的上诉，但将其刑期由十四个月减至十二个月。该名税务督察，接受一名税务局前助理评税主任一万元及向一名实业有限公司职员提供五千元，作为向该公司介绍一间执业会计师楼的报酬，曾被裁定罪名成立。
