On August 18, 2014, atΩ♠✘ the invitation of Hong Kong Inst≥∞​itute of Certified Publi¶σφ×c Accountants（HKICPA）, Mr. H♣₩λenry Liao, and Mr. Legend G§"uo lectured to the Continuing Profe¥≈γssional Development Programme (CPD§₹​) students on “Merger and Acquisit≥∏ion” in Hong Kong.

The HKICPA is established under the Pr¶π¶ofessional Accountan₹σts Ordinance and, it is the only body a£®>uthorized by law to r'α✘™egister and grant prac<σticing certificates to certifie↑λ∑®d public accountants in σ$÷×Hong Kong. HKICPA evolve♦<↔d from the Hong Kong So≥™¥ciety of Accountants, whic‍≠h was established on January 1st ↓×≤1973. The HKICPA has more than 35,¥ 000 members and more than 1‌σβ7,000 registered students. Through ∞λ∏↓years of hard work, HKICPA has β✔÷made great contributions in regulating≠α ÷ and promoting efficient accou'×↔nting practices in Hong Kπβ§ong to safeguard its leadership as an→→ international financial ceπλ±nter.

In their lecture, Mr. Liao and↑★> Mr. Guo shared the basic informatio♦∑"φn of M & A from the followin✘✔g perspectives: (1) Development ten‍'±•dency; (2) General legal requirements; ≈β₩©(3) Forms and modes of fo∏Ωreign-invested enterprises; (4) F₽♠actors needed to be •₩Ω≠considered in designing the↔$ structure of M&A anβγd (5) Administrative approval p≥β♦rocedures. They analyzed how to ↓™•discover the potential legal risk≥✘♥ s in M&A, illustra→♠✔ted the foreign exchange control in M&✔ ♣amp;A through case analysis and pro  ≈ vided their suggestions in ≤♣€negotiating with mainland clients. The λ₽lecture was informative and♦δ§♠ well-received by the partici÷¶pants.