Mr. Henry Liao and Mr. Legend Guo Lectured on Merger and Acquisition for Hong Kong Institute of Certified Public Accountants



On August 18, 2014, at the invitation of Hong Kong Institute of Certified Public Accountants(HKICPA), Mr. Henry Liao, and Mr. Legend Guo lectured to the Continuing Professional Development Programme (CPD) students on “Merger and Acquisition” in Hong Kong.



The HKICPA is established under the Professional Accountants Ordinance and, it is the only body authorized by law to register and grant practicing certificates to certified public accountants in Hong Kong. HKICPA evolved from the Hong Kong Society of Accountants, which was established on January 1st 1973. The HKICPA has more than 35,000 members and more than 17,000 registered students. Through years of hard work, HKICPA has made great contributions in regulating and promoting efficient accounting practices in Hong Kong to safeguard its leadership as an international financial center.



In their lecture, Mr. Liao and Mr. Guo shared the basic information of M & A from the following perspectives: (1) Development tendency; (2) General legal requirements; (3) Forms and modes of foreign-invested enterprises; (4) Factors needed to be considered in designing the structure of M&A and (5) Administrative approval procedures. They analyzed how to discover the potential legal risks in M&A, illustrated the foreign exchange control in M&A through case analysis and provided their suggestions in negotiating with mainland clients. The lecture was informative and well-received by the participants.