All personal data collected at this website will only be used for the particular purposes specified at the time of its collection. We will not disclose any such information to third parties without your consent, except as required by law or reasonably necessary to fulfill the purpose for which the information was collected.

This website is designed for the general information of readers and not with the intention of providing advice. Whilst every effort has been made to ensure accuracy, information contained in this website may require periodic updates for reasons like changes in law, inadvertent errors or other circumstances. Readers are advised to contact Fok Chan Leung Wan CPA Limited at info@fclw.com should they require professional advice.