-Momentum eISSUE 26 SEPTEMBER - DECEMBER 2011 CIMA wishes you a Happy New Year! ...... CIMA’s top scorers rewarded during graduation ceremony

but I would say that being focused and resourceful was crucial together with hard work and determination to succeed. The work experience and the support and encouragement from my bosses and family were also instrumental in my success.’

Another top scorer, Mr Teh Jee Hian, aged 17, obtained the highest marks for the Performance Operations exam paper. To him, the most challenging part of the Jubilant new CIMA members and prize winners at the beautiful lake in Taylor’s University Lakeside campus. exam paper was to understand the 16 top scorers of the CIMA professional exams were rewarded during a formulae and theories instead of memorising them and he believed that the recent graduation ceremony held for its new members. CIMA’s Prize winners Mr Teh Jee Hian graduation ceremony held at the Talyor’s University Lakeside Campus and Ms Kavitha Ganapathy secret to his achievement was sufficient showing off their rewards for practice and revision before the exam. in Petaling Jaya was well attended by 400 guests. These included new being top scorers. members from , and Indonesia, top scorers and students who have completed their CIMA exams together with their Ms Kavitha Ganapathy won two prizes for being the top scorer in the families and friends. Financial Operations and Financial Management papers. She attributes her top score to at least six hours of study a day and practice with Ms Vanitha Parasingam, currently a past year questions. Risk Manager, was thrilled to be CIMA’s overall top achiever. She was The sponsors of the graduation ceremony were Sunway University, placed 16th in the world for the Taylor’s University, Universiti Utara Malaysia, Universiti Sains Malaysia, Performance Strategy exam paper. College and Crescendo International College. The Being a part time student and doing supporting partner was KPMG. Top achiever, Ms Vanitha Parasingam (centre), receiving her trophy from Mr self study certainly posed a Francis Chan, Divisional President of CIMA Malaysia (left). Looking on is Ms Irene challenge to her. However she said, Teng (right), Regional Director of CIMA ‘There is no secret for why I did well South East Asia and Australasia. Annual subscription due Maintaining your membership with CIMA denotes your ...... professionalism, expertise and competence to employers. It shows you're fully committed to understanding the needs of Watch out for the launch of business and a commitment to CIMA's code of ethics. Your annual subscription is due by 1 January 2012 and payment the CGMA designation can be made online at www.cimaglobal.com/renewal or by cheque or banker’s draft (in £) made payable to CIMA. Only Come 31 January 2012, the CIMA-American Institute of Certified cheques drawn on a UK bank or building society or bank drafts Public Accountants (AICPA) joint venture will launch the Chartered drawn on a UK bank are acceptable. A confirmation of payment Global Management Accountant (CGMA) designation in three can be printed online as receipts will not be issued. continents namely America (New York), Europe (London) and Asia (). Preparations are currently underway to ensure the CIMA Malaysia offers a courier service to UK every Friday so you success of the launch. may send your Bank Draft to us. This joint venture will cover 550,000 members and students The subscription fees for 2012 are: worldwide and combine the strength of the AICPA in North America ACMA - £230 Students who have completed T4 part b - £216 with CIMA’s presence in Europe, the Middle East, Africa and Asia. FCMA - £241 Students who have not completed T4 part b - £97 CIMA Singapore CIMA and Accenture drive sustainability performance CIMA and Singapore Polytechnic in synergistic partnership management Thanks to a Memorandum of Understanding (MoU) signed between A new report providing Singapore Polytechnic and CIMA on 5 October, students pursuing the sustainability recommendations Diploma in Accountancy could become full-fledged chartered for senior finance professionals management accountants three years after graduation. The MoU was was launched on 5 October at signed by Mr Andrew Harding, Managing Director of CIMA and Dr an exclusive breakfast briefing Timothy Chan, Director of Singapore Polytechnic Business School. for 25 chief financial officers, finance directors and finance In a first for Singapore Polytechnic, this collaboration will see their controllers at the Fullerton students from the Diploma in Accounting programme graduate with Hotel, Singapore. the CIMA Diploma in Management Accounting simply by completing The panellists (from left): Mr Graham Owens, CIMA’s Enterprise Operations paper. The Diploma graduates can then Director, Climate Change and Sustainability, The speakers were Mr Andrew continue to study the advanced levels of the CIMA Professional KPMG; Mr Mok Chee Hong, Senior Consultant/Sustainability Ambassador, Fuji Harding, Managing Director of Qualification in Management Accounting which consists of another Xerox Singapore; Mr Ynse de Boer, CIMA and Mr Paul Prendergast, five papers and a test of professional competence before becoming Sustainability Services Practice Lead, Accenture; Mr Andrew Harding, Managing Head of Finance and chartered management accountants after gaining a minimum of three Director of CIMA. Performance Management at years’ relevant work experience. Accenture. A panel discussion was held after the presentations, led by panellists Mr Graham Owens, Two scholarships offered by FTMS Global Academy were also Director of Climate Change and Sustainability at KPMG, Mr Mok Chee presented during the award ceremony. Hong, Senior Consultant/Sustainability Ambassador at Fuji Xerox Singapore and Mr Ynse de Boer, Senior Manager of Sustainability Services at Accenture. The report Sustainability performance management: How CFOs can unlock value highlights how sustainability has the potential to drive business value, unlocking lucrative new revenue sources, driving out costs, increasing efficiency and enhancing brand value. The study, compiled by Accenture on behalf of CIMA, is based on two surveys - an Accenture survey of 85 decision-makers in the field of sustainability Dr Timothy Chan (right), Principal of Singapore Polytechnic students who have performance management and a CIMA survey of over 800 finance and Singapore Polytechnic Business School signed up for the CIMA programme. sustainability professionals. presenting a token of appreciation to Mr Andrew Harding, Managing Director of CIMA, after the signing The report is available at www.cimaglobal.com/sustainability ceremony.

...... Successful launch in The Philippines

(From left) Ms Gigi Virata, Senior Executive Director, Business Processing Association of the CIMA joins hands with new Philippines (BPAP); Mr Dan Reyes, Country Manager, Genpact Services LLC; Mr Joseph Comantong, Senior Learning Partners Technical Advisor, CB Richard Ellis Philippines, Inc; Mr Noel Paraso, VP Service Centre Network and Manila College of Business Administration for Managers (CBAM) and Centre Finance Lead; Ms Tam Kam the Ho Chi Minh City University of Economics and Law (UEL) Peng, CIMA Director of Learning and Development. in Vietnam will be accredited as CIMA Learning Partners. This collaboration will see both CBAM and UEL teaching the CIMA A report entitled From efficiency to effectiveness: transforming professional qualification in management accounting in the the finance delivery mix was launched on 12 September at an event near future. in the Philippines in collaboration with the Business Processing Association of the Philippines. In attendance were over 70 business Both CBAM and UEL signed separate Memoranda of and finance delegates who gave positive feedback on the report and Understanding (MoU) with CIMA on 4 October. The MoU respected CIMA’s impartial research. with CBAM was signed by Mr Andrew Harding, Managing Past president, Mr Aubrey Joachim, delivered a thought provoking and Director of CIMA and Dr Nguyen Van Nga, President of insightful keynote presentation. Over the near term, Mr Joaquim said CBAM, and witnessed by Ms Irene Teng, Regional Director of there would be a shift to external service providers for these services. CIMA South East Asia and Australasia and Mr Pham Gia Tuc, Considering this, the Philippines should start developing a talent pool Vice Chairman of the Vietnam Chamber of Commerce and that could handle high-value financial services. Industry (VCCI). The MoU with UEL was signed by Mr Andrew The CIMA report revealed that 60 percent of the more than 5,000 Harding and Dr Hoang Vinh Long, Vice Rector of UEL, and executives surveyed were using or planning to use outsourced witnessed by Ms Irene Teng and Dr Nguyen Duc Nghia, financial services. Currently more companies have gone the shared Vice Director of Vietnam National University (VNU). services route, where certain back-office jobs are outsourced to an affiliate firm that did some of the non-core functions, including financial services, of the parent company. Updates from CIMA

CIMA joins the Institute of Customer Service SMEs must transform the role of their finance functions CIMA has joined the Institute The report, Finance transformation – a missed opportunity of Customer Service (ICS). for SMEs?, supported by Hays Senior Finance and based on The ICS is a professional body academic research from the CIMA Centre of Excellence at the for customer service which University of Bath School of Management, shows that SMEs have aims to deliver high quality, not transformed their finance functions and that they do not tangible benefits to engage management accountants in supporting decision making organisations, individuals and to the same extent as leading companies. However, those SMES other stakeholders so that which report higher financial performance do seem to engage Mr Phil Auden (right), Account Director with their management accountants more than their peers. of ICS, presenting Mr Charles Tilley, our customers can improve Chief Executive of CIMA, with a their customer’s experiences Insights from the report reveal how they do this by providing membership plaque. and their business better management information. SMEs should engage performance. We are looking forward to working with the management accountants to support decision making and help Institute to share new ideas and best practice that will ensure improve performance if they are to fuel growth and create jobs. CIMA’s members fully enjoy their experience and benefits. To download the report, please visit SMEs set their sights on sustainability www.cimaglobal.com/transformation CIMA, the AICPA, and the Canadian Institute of Chartered New CIMA office in Moscow Accountants (CICA) released a comprehensive international CIMA’s Moscow office was officially launched by CIMA president, research report last September underlining the growing emphasis Mr Harold Baird, at an evening reception held on 23 September. small and medium-sized enterprises (SMEs) are placing on The event was attended by CIMA members, students and local sustainability as it becomes increasingly crucial to business employers. The Moscow office will oversee activities in Russia performance. The report SMEs set their sights on sustainability: and CIS through. It is headed by Ms Helen Buniatyan. case studies from the UK, US and Canada uses concrete examples to show how smaller companies can lead the market and become champions of sustainable practice. It also reveals how the finance function can play a central role in this process. The report is available at www.cimaglobal.com/sustainability

Tenaga Nasional Berhad clinches NAfMA Excellence Award

Tenaga Nasional Berhad triumped at the eighth National Award for category, the Practice Solution Award was won by KEU Transweld Management Accounting (NAfMA) 2011 held on 6 December at the Sdn Bhd and Shamawar Sdn Bhd. One World Hotel. It won the NAfMA 2011 Excellence Award. More than 300 guests attended the event which was graced by Y Bhg Datuk The NAfMA awards recognise best practices in management accounting Wan Selamah binti Wan Sulaiman, Accountant General of Malaysia. by companies in Malaysia that lead to value creation and excellent business performance. The awarding bodies for NAfMA are CIMA Plus Expressways Berhad won the Malaysia and the Malaysian Institute of Accountants (MIA). Best Practice Award in the public The working partners are CIMA-UiTM Asian Management Accounting listed category while Shamawar Research Centre (AMARC) and Malaysia Productivity Corporation (MPC). Elekrika Sdn Bhd won in the SME category. The Practice Solution Public Bank Berhad was the main sponsor of NAfMA for the eighth Award was won by Malaysia consecutive year. Bernama TV was the Official Media Partner while Airports Holdings Berhad in the Malaysian Business was the Official Business Magazine and SME Puan Anida Ishak (left), General Manager, public listed category, and Malaysia was the Official SME publication. The Platinum sponsor was Investor Relations & Management Reporting, Tenaga Nasional Berhad, Hicom-Yamaha Manufacturing Bank Kerjasama Rakyat Malaysia Berhad and the Gold sponsors were receiving the NAfMA 2011 Excellence Malaysia Sdn Bhd in the Permodalan Nasional Berhad and Bank Muamalat. The Silver sponsors award from Y Bhg Datuk Wan Selamah binti Wan Sulaiman, Accountant General non-listed category. In the SME were Century Software Holdings Berhad and Maxis Berhad. of Malaysia.

...... Face-to-face membership assessment a success

The face-to-face membership assessment held on 27 August was a success with 32 new Associate members from Malaysia, Singapore and Indonesia being admitted into the Institute and four Strategic level students having their practical experience approved.

The assessment team was led by Ms Karen Newbury, Chairperson of Membership Board from UK while the local assessors comprised Mr Tan All smiles ... did Ms Karen Newbury (left) approve the Chee Wan FCMA, Mr Danny Tan FCMA, Mr Felix Chin FCMA and Mr Lim membership application? Kian Hui FCMA. CIMA Negeri Sembilan Network Welcome to Building camaraderie amongst CIMA members

the CIMA programme Members of the CIMA Negeri Sembilan Network had an enjoyable An orientation session for CIMA night on 25 November during their annual dinner that attracted students was organised at University more than 100 guests. Themed ‘To be seen and heard’, the objective Utara Malaysia (UUM) for CIMA of the dinner was to enhance the CIMA brand and to ensure that the students. The event which took place CIMA qualification will be ‘seen and heard’ in the local community. on 18 October was attended by about 200 students and lecturers. It Mr Paul Valluvan, Chairman of CIMA Negeri Sembilan Network, said was a fruitful session as the students Students in rapt attention at that he was very pleased with the vibrant network activities in the were in the right frame of mind and the presentation on the CIMA state this year. Amongst the many activities was a charity visit to the geared up to take on their studies, qualification. Vivekananda children’s home in Rembau last June. He thanked all which will include CIMA club activities as well. dinner sponsors and members for their excellent contribution towards the activities of the network. CIMA Malaysia also took part in the UUM College of Business Open Day held on 13 September. It was a good opportunity to The annual dinner saw a promote CIMA to the UUM students. sterling performance by the ...... Seremban Quartet, a musical performance by four children Taking the show on the road who played a wide repertoire of songs. The Quartet The pre-SPM Maktab Rendah Sains MARA (MRSM) roadshows were held on 17-19 October and covered 10 zones. Organised comprised violinists Danish Mubin aged 12, Denis Mubin, The Seremban Quartet displaying their by MARA, 10 MRSM schools were selected to host the skills during their musical performance. programme which was attended by Form Five students from all 8, violist Jenny Loo, 10, and over the country. CIMA Malaysia participated in Six zones, cellist Annie Leong, 10. During the dinner, participants also won lucky namely Jitra, Kepala Batas, Kuantan, Kuala Kubu Baru, Kota draw prizes that included a water filtration system, watch, mobile Kinabalu and Kuching. Boosted by an encouraging turnout, the phones, digital camera and dining vouchers. event lived up to its objective of creating awareness on the availability of courses sponsored by MARA. Besides organising the annual dinner, members of the Negeri Sembilan Network went on a hike in Port Dickson on 10 December. The hike was a challenge as the weather was hot but it was a well worth trip as the scenery was beautiful. Some parts of the hike took Having a ball of a time them through an oil palm estate and the 100 Plus drink that awaited them at the end of the trail was a welcome respite. It was a glitzy and glammed up evening which saw everyone dressed to the hilt for Sunway University Business School’s Grand Ball 2011 on 7 October. In addition to being the platinum sponsor for the event, CIMA also presented cash awards to two students – Ms Ang Tze Ern and Ms Soo Mei Cheng for scoring the highest marks for the Advanced Management Accounting paper and Business Ethics and Social Responsibility paper respectively. After the formalities took place, talented students kept everyone enthralled with their performances which included singing, Broadway dancing and beat boxing just to name a few. At one stage even the Business School lecturers took to the stage! The evening came to a crescendo with a special performance from celebrity artiste Reshmonu. It was a grand and memorable evening which ended on a high note indeed! The happy team who enjoyed the hike and exercised their muscles! CIMA Sarawak The first ever Swinburne Sarawak-CIMA Feeding the hungry Business Game was held on 5 November in Kuching with a total of nine teams taking part. The game attracted students from various disciplines of studies in the university. The aim was to expose the students to a real business scenario to prepare them for their future careers and Packing one million meals Swinburne teams in discussion on is surely one big feat for how best to present their findings at the same time build their leadership the volunteers. during the business game. and critical thinking skills. Taylor’s World Food Day took place on 16 October at its Lakeside The judges for the business game were CIMA member Ms Sally Chhoa and campus and CIMA Malaysia was one the event sponsors. Partnering the team from Swinburne School of Business & Design comprising Dr with international relief organisation Stop Hunger Now, Taylor's Jashua Rajesh Modapothala, Ms Su Sueh Ing and Mr Ong Liap Teck. Prof. Education Group (TEG) organised the World Food Day initiative as Debiprasad, Head of the School of Business and Design was present during part of their corporate social responsibility platform. An astounding the opening ceremony. He recognises and supports the importance and 4,000 volunteers gathered to pack one million food packages. Each positive impact of such out-of-classroom learning for the students. finished package weighed about 370g and had six highly nutritious meals containing rice, soy protein, dried vegetables, flavouring, and 21 Ms Doreen Tan from the CIMA Sarawak office facilitated the business essential vitamins and minerals.These would then be delivered to game. The first prize went to Team CTC while Team 3E won the second crisis areas and school feeding programmes around the world, prize and Team Orange the third prize. including Somalia. CIMA wins Islamic finance award CIMA won an award in the category of The Most Outstanding Islamic Finance Training Module at the KLIFF Islamic Finance Awards 2011 held on 4 October. The awards ceremony was organised in conjunction with the 8th Kuala Lumpur Islamic Finance Forum (KLIFF 2011). It honours and acknowledges the significant efforts and contributions by individuals and institutions in developing the Islamic finance industry. Presenting the awards to winners was Guest of Honour YB Tan Sri Nor Mohamed Yakcop, Minister in the Prime Minister’s Department, Malaysia.

Held from 3 to 6 October, KLIFF 2011 saw a pool of industry experts ranging from regulatory authorities, Shariah scholars, bankers, legal practitioners, Takaful operators, consultants and academicians sharing with delegates their views and experiences in developing Islamic banking and finance around the globe. The forum’s keynote address Mr Venkkat Ramanan, Head of CIMA Malaysia (2nd from left) receiving the award was delivered by YAB Tun Dr , former Prime from Y Bhg Tan Sri Nor Mohamed Yakcop (3rd from left), Minister in the Prime Minister of Malaysia. Minister’s Department.

Public Bank clinches Malaysian Business-CIMA Enterprise Governance Awards 2011 and internal control, communications and adherence to regulations, strategic management and financial and operational performance. The panel of judges were led by Mr Yeo Tek Ling, Vice President of CIMA Malaysia.

......

All the winners with the guest of honour, Y Bhg Dato’ Seri Idris Jala, Hear ye, hear ye! Lend me Minister in the Prime Minister’s Department. your ears and eyes! CIMA was the main sponsor for the Malaysian Business-CIMA CIMA Malaysia Toastmasters Club hosted two interesting Enterprise Governance Awards 2011 held on 27 September which saw communication sessions in November and December featuring Public Bank Bhd emerging triumphant, beating other strong contenders. well-established veteran speakers from the Toastmasters community. To master clear and concise speech, ACG Lee Wei Awards were also handed out in categories for Best Return to Seong conducted a session on How to say it on 2 November. The Shareholders, Corporate Social Responsibility (CSR) and Green Body gestures session on 7 Dec enlightened the audience on why Initiatives. This year, there was no winner in the ACE Market category. a well-polished delivery is not complete without a dynamic Sunway City Bhd emerged winner in the Best Return to Shareholders physical presence. DTM Dennis Wee elaborated the appropriate category. The CSR category was won by Media Prima Bhd. Lafarge postures needed to captivate an audience and the right body Malayan Cement Bhd was the winner in the newly introduced Green movements to leave that lasting impression. Initiatives category. All Toastmaster meetings are held from 7.30-9.30pm at All winners were evaluated according to business and corporate the CIMA Malaysia office. To join, please contact governance principles and best practices, including risk management Ms Leong Soo Qi at 012-221 9808.

Upcoming Events Date Title Venue 7-8 Jan 2012 Star Education Fair KL Convention Centre, CIMA booth at Hall 4, Booth D017-D032 9-10 Jan 2012 Best Practices in Internal Audit Conference Grand Copthorne Waterfront Hotel, Singapore 11 Jan 2012 Ethics focus group discussion CIMA Malaysia office 31 Jan 2012 Launch of the Chartered Global Management Accountant designation Carcosa Seri Negara, Kuala Lumpur 15 Feb 2012 Evening talk on ‘We need to talk. Are you intimidated hearing this?’ CIMA Malaysia office 20-22 Feb 2012 Shared Services & Outsourcing Exchange APAC Hotel Amara, Singapore 21-22 Feb 2012 Transfer pricing masterclass Prince Hotel and Residence, (a Marcus Evans conference supported by CIMA Malaysia) Kuala Lumpur 14 March 2012 Evening talk on ‘Merger and acquisition – tax considerations’ CIMA Malaysia office 21 March 2012 Evening talk on ‘Getting it right the first time’ CIMA Malaysia office 23 March 2012 One day workshop on ‘The impact of fair value on CIMA Malaysia office the financial statement of a company’ CIMA South East Asia Regional Transfer pricing masterclass Board formed 20-21 Feb 2012 Prince Hotel & Residence, Kuala Lumpur Recent changes agreed by CIMA’s Council aim to bring the Institute closer to local market conditions and provide the regional autonomy In recent years, transfer pricing has emerged as a critical success and empowerment essential to meet Council’s objectives. CIMA’s factor in corporate strategic planning and executive decision-making. Council approved the formation of the South East Asia Regional Board More and more companies focused on growth and market leadership are recognising the important role transfer pricing can play in (SEARB) to support CIMA’s CIMA’s overall strategy in key countries minimising the corporate tax burden, enhancing operational such as Malaysia, Singapore, Philippines, Indonesia and Vietnam as well performance, reducing legal exposure and increasing cash flow. as oversee development across the region. The new board became effective from 1 July 2011 and is made up of elected representatives Good transfer pricing policies can help business increase efficiency from Malaysia, Singapore, Thailand and Vietnam. The first meeting of and reduce effective tax rates. It is important to remain continually the SEARB took place in Kuala Lumpur on 10 August 2011. apprised of the latest intangible asset valuation techniques, routinely carry out robust economic analyses to support pricing policies and The Chairman of the Board is Dr Y C Lee FCMA and he is assisted by maintain strong, productive relationships with local tax authorities Vice Chairpersons, Mr Michael Eow FCMA and Mr Eugene Lim FCMA. and adapt those approaches to meet real world business constraints.

The other board members are: CIMA Malaysia is supporting this conference organised by Marcus • Mr Chandra Mohan • Mr Richard Yvanovich FCMA Evans. All CIMA members will receive a 10% discount off the Balasubramaniam FCMA • Mr Hugo Walkinshaw FCMA registration fee. For more information or to register for the event, • Mr Dhinakaran Ramasamy FCMA • Mr Andrew Littledale ACMA please visit www.marcusevans.com • Mr Eugene Lim FCMA • Mr Wayne Soo Hon Weng • Mr Christopher Fuggle ACMA FCMA

MALACCA NETWORK CIMA HONG KONG MALAYSIA OFFICES Diehl Metal Malaysia Sdn Bhd Suite 2005, 20th floor CIMA MALAYSIA DIVISION Lot 12, Kaw Miel, Phase III Tower One, Times Square Lots 1.03b and 1.05, Level 1 Batu Berendam, FTZ 1 Matheson Street KPMG Tower, 8 First Avenue 75350 Malacca Causeway Bay, Hong Kong Bandar Utama T. +60 (0)6 282 3922 T. +852 2511 2003 47800 Petaling Jaya, F. +60 (0)6 282 8995 F. +852 2507 4701 T. +60 (0)3 77 230 230 E. [email protected] E. [email protected] F. +60 (0)3 77 230 231 Contact: Ms Yennie Chew www.cimaglobal.com/hongkong E. [email protected] Contact: Mr Damian Yip www.cimaglobal.com/malaysia NEGERI SEMBILAN NETWORK Contact: CIMA SINGAPORE CIMA PENANG BRANCH Mr Paul Valluvan ACMA (Chairman) 3 Phillip Street Suite 12-04A, 12th Floor T. 019-684 6439 Level 19 Commerce Point Menara Boustead Penang E. [email protected] Singapore 048693 39, Jalan Sultan Ahmad Shah T. +65 6824 8252 10050 Penang Ms Stacy Tang ACMA (Honorary Secretary) F. +65 6824 8334 T. +60 (0)4 226 7488 / 8488 T. 012-680 2166 E. [email protected] F. +60 (0)4 229 0488 E. [email protected] www.cimaglobal.com/singapore E. [email protected] Contact: Ms Shavonne Sim Contact: Mr Jack Ong REGIONAL OFFICES CIMA SRI LANKA CIMA SARAWAK BRANCH / Colombo office CIMA AUSTRALIA 356 Elvitigala Mawatha SABAH NETWORK Suite 1305, 109 Pitt Street Sublot 315, 1st Floor Colombo 05, Sri Lanka Sydney NSW 2000, Australia T. + 94 (0)11 250 3880 No 21, Jalan Bukit Mata Tel. +61 (0)2 9376 9900 93100 Kuching, Sarawak F. + 94 (0)11 250 3881 Fax. +61 (0)2 9376 9905 E. [email protected] T. +60 (0)82 233 136 E. [email protected] F. +60 (0)82 233 139 www.cimaglobal.com/srilanka www.cimaglobal.com/australia Contact: Mr Bradley Emerson E. [email protected] Contact: Mr Paul Turner Contact: Ms Doreen Tan CIMA CHINA PERAK NETWORK 1508A Azia Center CWC & Company 1233 Lujiazui Ring Road 112-1, 1st Floor, Jalan Kampar P.R. China 30250 Ipoh, Perak T. +86 (0)21 61601558 T. +60 (0)5 255 0392 F. +86 (0)21 61601568 F. +60 (0)5 253 4253 E. [email protected] E. [email protected] www.cimaglobal.com/china Contact: Mr Cheang Wai Choong FCMA Contact: Ms Vicky Li