| DISCLAIMER |
ShineWing International is an international network of independent accounting and consulting firms, each of which is a member of the network. ShineWing International Limited, a Hong Kong registered company limited by guarantee, is a central coordinating entity and does not provide any professional services to clients.

ShineWing is the brand for the ShineWing network and for each of the ShineWing member firms which perform professional services.

Each of ShineWing International Limited and its member firms is an independent legal entity and has no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of ShineWing network shall constitute or imply an agency relationship or a partnership between ShineWing International Limited and/or the member firms of the ShineWing network.