| Audit
             Taxation 
            Corporate 
            Accounting 
            Management 
            Insolvency 
         | 
    
         With the aid of in-house computers, our Accounting
        Services Department is able to provide timely and accurate accounting
        information for the needs of our clients.  Many of them prefer
        using our service to having their own employees to do the job, because
        of the following advantages:  
      
        
            | 
          Quicker in providing financial statements  | 
         
        
            | 
          More accurate  | 
         
        
            | 
          More
                  cost effective  | 
         
        
            | 
          More professional in presenting financial
            information, thus facilitating management decisions  | 
         
        
            | 
          Better
                  in preserving confidentiality | 
         
        
            | 
          Free
                  of staffing problems  | 
         
       
        The computerized accounting system is tailor-made
        according to individual client's needs.  For clients who have their
        own computer, we are also able to help installing accounting
        systems.  If they do not possess one, they may share our facilities
        to computerize their accounting records.  | 
      |