  | 
          S. Liu 
            & Co. Chartered 
            Accountants & Certified Public Accountants |  
        
           | 
          ComSec 
            Services Ltd. Corporate services & 
          consultation |   
      
      
        
        
          
        
        
          
          | Articles in the 
            Press: 
             WBOC 
            Newsletter (Jan/Feb 2001) 
            Connections 
            Magazine (Feb 2000) 
            Testimonial: HK 
            Bar Association 
            ¡@  | 
          
            We offer services to individuals and companies (sole 
            proprietorship,  partnership and limited companies) 
            including: 
            
              - 
              
Accounting - on 
              monthly, quarterly or yearly basis
  
               - 
              
Statutory Audit of Hong 
              Kong limited companies
  
               - 
              
Company Formation - 
              Hong Kong and offshore companies
  
               - 
              
Company Secretarial - 
              statutory filings; provision of  registered office or 
              mailing address; company secretary;  nominee directors; 
              nominee shareholders; de-registration  of existing limited 
              companies and liquidation
  
               - 
              
Taxation - Hong Kong 
              tax return preparation, tax planning  and advice
  
               - 
              
Banking Services - 
              open bank accounts, issue a certified true  copy of 
              documents for banks, etc.
  
               - 
              
Business Consultation 
                 
            We welcome any queries you may have.   |  
        
          | OFFICE:  | 
          2504 Universal Trade Centre 
            3 Arbuthnot Road  
			Central, Hong Kong | 
          
               
  |  
        
          | TEL:  | 
          (852) 2868 1287  |  
        
          | FAX:  | 
          (852) 2868 1163  |  
        
          | EMAIL:  | 
          suzanne@hongkongcpa.com 
         |  
        
          | WEBSITE:  | 
          http://www.hongkongcpa.com/ 
           |  
        
          | CONTACT:  | 
          Suzanne Liu  | 
           |  
        
           | 
          Chartered Accountant & Certified Public Accountant B. 
            Ec. (Sydney University) CA (Australian) FHKICPA, FTIHK, CPA 
          (HK) | 
           |    
       
      
        
        
          | OFFICE  HOURS: | 
          Monday to Friday 9:00 am to 6:00 
            pm  |   
       
     |