| 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. ShineWing International and the member firms are not a global partnership, single firm, multinational corporation, joint venture, or in a principal or agent relationship or partnership with each other. Although some firms carry the ShineWing name, there is no common ownership among the firms or by ShineWing International Limited.

Each member firm is organized under the laws and regulations of the particular region in which it operates.