Wai Yip Tsang

Agria Corp. is a holding company, which engages in the agricultural business. It operates through the following segments: Agency; Retail and Water; Seed and Grain (NZ); and Other. The Agency segment includes rural livestock trading activities, export livestock, wool, insurance, real estate, and finance commission. The Retail and Water segment involves in the rural supplies and fruitfed retail operations, PGG Wrightson Water, AgNZ (Consulting), Agritrade and ancillary sales support, supply chain, and marketing functions. The Seed and Grain (NZ) segment offers forage seed and turf, cereal seed, grain trading, pasture and crop seed, and farm inputs. The Other segment involves the operations in China. The company was founded by Guang Lin Lai in 2000 and is headquartered in Hong Kong.

The Institute of Chartered Accountants in England & Wales ensures that its members, students, and affiliates maintain the highest standards of professional competency and conduct to protect the public interest. The non-profit company is based in London, UK, and has subsidiaries in the United Kingdom. With over 150,000 members, the institute provides technical information, helplines, and communities to its members.

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 Association of Chartered Certified Accountants (ACCA) is a professional body for accountants. The non-profit company is based in Glasgow, UK, and has subsidiaries in Mauritius, United Kingdom, and Hong Kong. The British company offers a program called ALP-C, which approves learning materials from high-quality content providers to support studying towards ACCA's qualification. The role of the CFO is evolving beyond finance to include reporting on value-centric aspects of their operations, as companies move towards sustainable practices. The CEO of the company is Helen Joanna Brand.