array_files=new Array(); array_files[0]=new Array(0,1,"./html/carrer.htm","2007-09-16","11K","Hua-Ander CPAs - Carrers","",""," Hua-Ander CPAs - Carrers Carrers at Hua-Ander In 1997, a group of colleagues working at one of the Big Four, well-trained in professional practice with valuable experiences but resentful against the constrained creativity, somewhat bureaucratic management, and clients complaint about high cost, decided to set up Hua-Ander accounting firm, a firm where both our dream client services and individual values can be realized. It has been and will always be our mission to turn our expertise and experience into value for the benefit of our clients and our people, aiming to provide our clients with alternative cost-effective solutions. Looking back to the past decade, we are proud to see that Hua-Ander has grown into a prominent firm offering a variety of professional services, with a number of satisfied and loyal clients and much enlarged group of people of high integrity and capability. Since the first day of Hua-Ander, we have established our core values and are constantly guided by them. Two Chinese characters 德 (virtue or integrity) and 技 (expertise or professional competence) set the core of our values. In everything we do, we are honest and act with integrity, both as an organization and as individuals. To provide high quality services, we strive to uphold the highest professional standards by developing unremittingly personal knowledge, skills, experience, and perspectives and sharing them with other members of the firm. Our business tenet is To win the trust with our honesty and to serve clients with our expertise About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[1]=new Array(0,1,"./html/aboutus.htm","2007-09-16","11K","Hua-Ander CPAs - About Us","",""," Hua-Ander CPAs - About Us About Hua-Ander In 1997, a group of colleagues working at one of the Big Four, well-trained in professional practice with valuable experiences but resentful against the constrained creativity, somewhat bureaucratic management, and clients complaint about high cost, decided to set up Hua-Ander accounting firm, a firm where both our dream client services and individual values can be realized. It has been and will always be our mission to turn our expertise and experience into value for the benefit of our clients and our people, aiming to provide our clients with alternative cost-effective solutions. Looking back to the past decade, we are proud to see that Hua-Ander has grown into a prominent firm offering a variety of professional services, with a number of satisfied and loyal clients and much enlarged group of people of high integrity and capability. Since the first day of Hua-Ander, we have established our core values and are constantly guided by them. Two Chinese characters 德 (virtue or integrity) and 技 (expertise or professional competence) set the core of our values. In everything we do, we are honest and act with integrity, both as an organization and as individuals. To provide high quality services, we strive to uphold the highest professional standards by developing unremittingly personal knowledge, skills, experience, and perspectives and sharing them with other members of the firm. Our business tenet is To win the trust with our honesty and to serve clients with our expertise About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[2]=new Array(0,1,"./html/value.htm","2007-09-16","11K","Hua-Ander CPAs - Our People & Values","",""," Hua-Ander CPAs - Our People & Values Our People & Values Hua-Ander recognizes that the ability to provide top-quality services depends on the dedication, professionalism, and expertise of its people. Many Hua-Ander professionals have years of experience working with the Big Four, and are experienced in serving the multinational organizations in the areas of audit, accounting, tax, and advisory. Our values enable us to create a unique organizational culture, which is characterized as follows: Always be honest and trustworthy - to clients and to each other Dedication to work - doing things in professional way and manner, elimination of office politics Constant self-development - being enterprising and seeking higher technical competence through self-study, training, and sharing knowledge and experience Initiative and creativeness - bringing everyones potentials into play Personal care - creating an open, friendly, and relaxing atmosphere within the firm and close relationship with members of our clients Teamwork - bringing out the best in each other and creating strong and successful working relationships About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[3]=new Array(0,1,"./html/people.htm","2007-09-16","11K","Hua-Ander CPAs - Our People & Values","",""," Hua-Ander CPAs - Our People & Values Our People & Values Hua-Ander recognizes that the ability to provide top-quality services depends on the dedication, professionalism, and expertise of its people. Many Hua-Ander professionals have years of experience working with the Big Four, and are experienced in serving the multinational organizations in the areas of audit, accounting, tax, and advisory. Our values enable us to create a unique organizational culture, which is characterized as follows: Always be honest and trustworthy - to clients and to each other Dedication to work - doing things in professional way and manner, elimination of office politics Constant self-development - being enterprising and seeking higher technical competence through self-study, training, and sharing knowledge and experience Initiative and creativeness - bringing everyones potentials into play Personal care - creating an open, friendly, and relaxing atmosphere within the firm and close relationship with members of our clients Teamwork - bringing out the best in each other and creating strong and successful working relationships About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[4]=new Array(0,1,"./html/expertise.htm","2007-09-16","10K","Hua-Ander CPAs - Our Expertise","",""," Hua-Ander CPAs - Our Expertise Our Expertise Hua-Ander ia a full service accounting firm providing diversified services from accounting, audit, taxation to more multidisciplinary advisory and transaction services. In the traditional service areas of accounting and tax, we have specialized teams dealing with daily routines and reporting requirements for small and mid-size WFOEs (wholly foreign owned enterprises), sino-foreign joint ventures, and representative offices of foreign companies. In the audit area, we are experienced in annual statutory audit, IFRS/US GAAP audit, participating in group audit, tax audit and foreign exchange review; Conducting dual audits that meet both Chinese statutory and the groups reporting requirements has been one of our cost-effective solutions to those multinational companies. In the area of internal control design and implementation, a couple of big engagements starting from 1998 have rewarded us valuable experience and reputation among large international companies in China. Since 2000, we have been actively involved in transaction services and financial advisory, as a result of more and more M&A operations. We have conducted successful financial and tax due diligence investigations for venture capitals, investment banks, and foreign companies seeking partners in China. In recent years, we have also provided pre-deal assistance and advisory to a number of local companies in their activities in the capital markets. Our international expertise and experience, facilitated by our strong English communication ability, give us advantages in servicing foreign entities in China. The knowledge and insight into the practice of local tax and other regulatory requirements enable us to provide practical solutions. High quality of services, personal attention to each client and issue, plus reasonable fee, make Hua-Ander a best cost-effective alternative to the Big Four in China. About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certifie "); array_files[5]=new Array(0,1,"./html/partners.htm","2007-09-16","11K","Hua-Ander CPAs - Partners","",""," Hua-Ander CPAs - Partners Partners In 1997, a group of colleagues working at one of the Big Four, well-trained in professional practice with valuable experiences but resentful against the constrained creativity, somewhat bureaucratic management, and clients complaint about high cost, decided to set up Hua-Ander accounting firm, a firm where both our dream client services and individual values can be realized. It has been and will always be our mission to turn our expertise and experience into value for the benefit of our clients and our people, aiming to provide our clients with alternative cost-effective solutions. Looking back to the past decade, we are proud to see that Hua-Ander has grown into a prominent firm offering a variety of professional services, with a number of satisfied and loyal clients and much enlarged group of people of high integrity and capability. Since the first day of Hua-Ander, we have established our core values and are constantly guided by them. Two Chinese characters 德 (virtue or integrity) and 技 (expertise or professional competence) set the core of our values. In everything we do, we are honest and act with integrity, both as an organization and as individuals. To provide high quality services, we strive to uphold the highest professional standards by developing unremittingly personal knowledge, skills, experience, and perspectives and sharing them with other members of the firm. Our business tenet is To win the trust with our honesty and to serve clients with our expertise About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[6]=new Array(0,1,"./html/contact.htm","2007-09-16","13K","Contact Info - Hua-Ander Web Site","",""," Contact Info - Hua-Ander Web Site Home > Contact Us Contact Information BEIJING Address: 5th Floor, Tower A Kunsha Centre, 16 Xinyuanli Chaoyang District, Beijing 100027 Peoples Republic of China [ Map]   Telephone: (8610) 8468 2688 Facsimile: (8610) 8468 2988 E-mail: info@huaander.com Please leave a message below, well reply soon: label for=nameName: label for=email Email: label for=questions Question or Comment: SHANGHAI Address: 8B, No. 36 Lane 97 Songlin Road Pudong, Shanghai 200120 Peoples Republic of China Telephone: (8621) 5058 1851 Facsimile: (8621) 5058 1906 E-mail: info@huaander.com About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[7]=new Array(0,1,"./index.html","2007-09-15","18K","Hua-Ander CPAs","",""," Hua-Ander CPAs When you look for an accounting firm in China, it is usually not hard to find one. From small local firms to the Big Four, all are available. However, in todays competitive and ever changing business environment, what you need but hard to find, is ingenuity, versatility, and creativity. That is the difference between ordinary accountants and entrepreneurial professionals. Hua-Ander CPAs are a team of such professionals and we are ready to serve you. Hua-Ander is one of the first partnership accounting firms approved by the Ministry of Finance of the Peoples Republic of China. Hua-Ander is internationally recognized for its technical proficiency and high standards of quality. It has grown into a prominent national firm driven by its commitment to clients interest and satisfaction. News Headline Hua-Ander is a full service accounting firm providing diversified services from accounting, audit, taxation to more multidisciplinary advisory and transaction services. Our international expertise and experience, facilitated by our strong English communication ability, give us advantages in servicing foreign entities in China. The knowledge and insight into the practice of local tax and other regulatory requirements enable us to provide practical solutions. High quality of services, personal attention to each client and issue, plus reasonable fee, make Hua-Ander a best cost-effective alternative to the Big Four in China. You may wish to know more about us, about our values, our people, our expertise, and services we offer. If you are interested and in prospect that we can meet your needs, you are welcome to contact us and discuss your requirements with one of our partners. About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. 京ICP备05027143号 For optimal access speed, Huaander.Com is recommended for visitors in mainland China and China-CPA.Com for others. Design by I "); array_files[8]=new Array(0,1,"./google-had.xml","2007-09-15","2K","./google-had.xml","",""," lochttp://www.huaander.com/index-c.html lochttp://www.huaander.com/index.html lochttp://www.huaander.com/html/sitemap.html lochttp://www.huaander.com/index.html lochttp://www.huaander.com/html/aboutus.htm lochttp://www.huaander.com/html/value.htm lochttp://www.huaander.com/html/people.htm lochttp://www.huaander.com/html/expertise.htm lochttp://www.huaander.com/html/partners.htm lochttp://www.huaander.com/html/aboutus.htm lochttp://www.huaander.com/html/st-audit.htm lochttp://www.huaander.com/html/ifrs-audit.htm lochttp://www.huaander.com/html/sp-audit.htm lochttp://www.huaander.com/html/cv.htm lochttp://www.huaander.com/html/review.htm lochttp://www.huaander.com/html/dd.htm lochttp://www.huaander.com/html/pre-assistance.htm lochttp://www.huaander.com/html/acc.htm lochttp://www.huaander.com/html/compilation.htm lochttp://www.huaander.com/html/payroll.htm lochttp://www.huaander.com/html/system.htm lochttp://www.huaander.com/html/ma.htm lochttp://www.huaander.com/html/tax-comliance.htm lochttp://www.huaander.com/html/tax-planning.htm lochttp://www.huaander.com/html/business.htm lochttp://www.huaander.com/html/control.htm lochttp://www.huaander.com/html/fa.htm lochttp://www.huaander.com/html/training.htm lochttp://www.huaander.com/html/services.htm lochttp://www.huaander.com/html/clients.htm lochttp://www.huaander.com/html/career.htm lochttp://www.huaander.com/html/contact.htm "); array_files[9]=new Array(0,1,"./google-cpa.xml","2007-09-15","3K","./google-cpa.xml","",""," lochttp://www.china-cpa.com/index-c.html lochttp://www.china-cpa.com/index.html lochttp://www.china-cpa.com/html/sitemap.html lochttp://www.china-cpa.com/index.html lochttp://www.china-cpa.com/html/aboutus.htm lochttp://www.china-cpa.com/html/value.htm lochttp://www.china-cpa.com/html/people.htm lochttp://www.china-cpa.com/html/expertise.htm lochttp://www.china-cpa.com/html/partners.htm lochttp://www.china-cpa.com/html/aboutus.htm lochttp://www.china-cpa.com/html/st-audit.htm lochttp://www.china-cpa.com/html/ifrs-audit.htm lochttp://www.china-cpa.com/html/sp-audit.htm lochttp://www.china-cpa.com/html/cv.htm lochttp://www.china-cpa.com/html/review.htm lochttp://www.china-cpa.com/html/dd.htm lochttp://www.china-cpa.com/html/pre-assistance.htm lochttp://www.china-cpa.com/html/acc.htm lochttp://www.china-cpa.com/html/compilation.htm lochttp://www.china-cpa.com/html/payroll.htm lochttp://www.china-cpa.com/html/system.htm lochttp://www.china-cpa.com/html/ma.htm lochttp://www.china-cpa.com/html/tax-comliance.htm lochttp://www.china-cpa.com/html/tax-planning.htm lochttp://www.china-cpa.com/html/business.htm lochttp://www.china-cpa.com/html/control.htm lochttp://www.china-cpa.com/html/fa.htm lochttp://www.china-cpa.com/html/training.htm lochttp://www.china-cpa.com/html/services.htm lochttp://www.china-cpa.com/html/clients.htm lochttp://www.china-cpa.com/html/career.htm lochttp://www.china-cpa.com/html/contact.htm "); array_files[10]=new Array(0,1,"./html/privacy.htm","2007-09-15","5K","Hua-Ander Web Site - Privacy Policy Statement","",""," Hua-Ander Web Site - Privacy Policy Statement Privacy Policy Statement Welcome to the web site of Hua-Ander CPAs. We can be reached via e-mail at info@huaander.com. Hua-Ander CPAs websites china-cpa.com and huaander.com are committed to respecting and protecting your privacy. Your personal information provided voluntarily will be used only to fulfill your specific requests and will not be given, traded or sold to any third parties. Your email address you send us for the business purpose will be used only within our firm. When and if we wish to use your business information, including email address, for the reference purpose only, we will obtain prior consent from you. This website does not use cookies or other technologies to intentionally collect your personal information, but does employ tracking technology to monitor visits, which may result in the collection of personally identifiable information, such as IP address, the type of browser you are using, and the domain name, but not the e-mail address of visitors to our Web page. The information we collect in this way is used for internal review for improving the layout and content of our Web page and is then discarded. This privacy policy only applies to china-cpa.com and huaander.com. This privacy policy does not extend to third party websites within our website links. If you have comments or questions about our Privacy Policy, please email us at info@huaander.com or write to us at the following address: IT Support Partner, Hua-Ander CPAs, Fifth Floor, Tower A, Kunsha Center, 16 Xinyuanli, Chaoyang District, Beijing 100027, PRC. About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[11]=new Array(0,1,"./html/kunsha.htm","2007-09-15","0K","Kunsha Centre","",""," Kunsha Centre "); array_files[12]=new Array(0,1,"./html/map.htm","2007-09-15","0K","Map - Location of Hua-Ander Beijing Office","",""," Map - Location of Hua-Ander Beijing Office "); array_files[13]=new Array(0,1,"./html/clients.htm","2007-09-15","11K","Hua-Ander CPAs - About Us","",""," Hua-Ander CPAs - About Us About Hua-Ander In 1997, a group of colleagues working at one of the Big Four, well-trained in professional practice with valuable experiences but resentful against the constrained creativity, somewhat bureaucratic management, and clients complaint about high cost, decided to set up Hua-Ander accounting firm, a firm where both our dream client services and individual values can be realized. It has been and will always be our mission to turn our expertise and experience into value for the benefit of our clients and our people, aiming to provide our clients with alternative cost-effective solutions. Looking back to the past decade, we are proud to see that Hua-Ander has grown into a prominent firm offering a variety of professional services, with a number of satisfied and loyal clients and much enlarged group of people of high integrity and capability. Since the first day of Hua-Ander, we have established our core values and are constantly guided by them. Two Chinese characters 德 (virtue or integrity) and 技 (expertise or professional competence) set the core of our values. In everything we do, we are honest and act with integrity, both as an organization and as individuals. To provide high quality services, we strive to uphold the highest professional standards by developing unremittingly personal knowledge, skills, experience, and perspectives and sharing them with other members of the firm. Our business tenet is To win the trust with our honesty and to serve clients with our expertise About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[14]=new Array(0,1,"./html/services.htm","2007-09-12","13K","Hua-Ander CPAs","",""," Hua-Ander CPAs Home > Our Services Our Services - Introduction Hua-Ander ia a full service accounting firm providing diversified services from accounting, audit, taxation to more multidisciplinary advisory and transaction services. In the traditional service areas of accounting and tax, we have specialized teams dealing with daily routines and reporting requirements for small and mid-size WFOEs (wholly foreign owned enterprises), sino-foreign joint ventures, and representatice offices of foreign companies. In the audit area, we are experienced in annual statutory audit, IFRS/US GAAP audit, participating in group audit, tax audit and foreign exchange review; Conducting dual audits that meet both Chinese statutory and the groups reporting reuirements has been one of our cost-effective solutions to those multinational companies. In the area of intrnal control design and implementation, a couple of big engagements starting from 1998 have rewarded us valuable experience and reputation among large international companies in China. Since 2000, we have been actively involved in transaction services and financial advisory, as a result of more and more M&A operations. We have conducted successful financial and tax due diligence investigations for venture capitals, investment banks, and foreign companies seeking partners in China. In recent years, we have also provided pre-deal assistance and advisory to anumber of local companies in their activities in the capital markets. For details of our services, please see the items listed on the left-hand column. Our services are grouped into five categories: Audit and related services, including statutory audit, IFRS/US GAAP audit, special purpose audit, and capital verification Transaction services, including financial review, due diligence, and pre-deal assistance Accounting services, including accounting & reporting, compilation, payroll & benefits, accounting system setup service, and management accounting Tax services, including tax compliance, tax "); array_files[15]=new Array(0,1,"./html/st-audit.htm","2007-09-11","12K","Hua-Ander CPAs - Statutory Audit","",""," Hua-Ander CPAs - Statutory Audit Home > Our Services > Statutory Audit Statutory Audit The Chinese laws require that all foriegn investment companies and local limited liability companies to be audited annually by CPAs. The main purpose of the statutory audit, with the exception of meeting needs of investors, is to facilitate the annual examination with various governmental departments. The filing deadlines set by the departments vary from April 30 to June 30. Normally April 30 is regarded as the deadline for the statutory audit, which means that all statutory audits have to be performed during the four months from January to April. When performing an audit, the CPA shall observe the Chinese Independent Auditing Standards (CIAS) promulgated by the Chinese Institute of Certified Public Accountants (CICPA). The objective of statutory audit is for the CPAs to express an opinion whether the financial statements present fairly, in all material respects, the company’s financial position as at year end, the results of its operations and its cash flows for the year, in accordance with the requirements of both the Accounting Standards for Business Enterprises and the Accounting Regulations for Business Enterprises. Hua-Ander provides satutory audit service to foriegn investment enterprises (FIEs, including joint ventures and WOFEs) and local limited liability companies all over China. In particular, we are exprienced in auditing foriegn investment companies and many of us have over ten years experience serving FIEs. Our statutory audit service is featured with the following points: While targeting to meet the requirements of the government, we regard it a priority to meet the investors needs of understanding the companys true financial situation, operational results, and cash flows We see the audit as a good opportunity of assisting the company in management improvements. Issuing a management letter is one of our communication vihicles with the management when we identify material weaknesses in intern "); array_files[16]=new Array(0,1,"./html/ifrs-audit.htm","2007-09-11","11K","Hua-Ander CPAs - Statutory Audit","",""," Hua-Ander CPAs - Statutory Audit Home > Our Services > IFRS Audit IFRS / US GAAP Audit IFRS – International Financial Reporting Standards are becoming a single set of high quality, understandable and enforceable global standards. The adoption of IFRS in the EU, Australia, and many other countries from 2005 follows the global trend for enterprises to report under IFRS. In China, although IFRS are not officially adopted as the national accounting standards, the new Accounting Standards for Business Enterprises (ASBE) published in 2006 by the Ministry of Finance, PRC marked a significant step for Chinese accounting standards to move towards IFRS. The new Chinese Accounting Standards scope includes all IFRS principles. There are, however, a small number of differences between them and IFRS to reflect unique circumstances in China, largely reflecting relationships between the state and corporate entities. Hua-Ander provides ASBE-IFRS convertion service and IFRS audit to those foriegn investment enterprises in China for group consolidation purpose or for easyly-understanding of their foriegn investors. For the group consolidation, Hua-Ander follows the audit instructions from the group auditor and prepares the report package in accordance with pre-defined format. For stand-alone IFRS audit, we use the standard IFRS format in preparing the report package. Our IFRS audits are performed in accordance with the International Auditing Standards. To those enterprises with origin of the contries that have not yet adopted IFRS, we provide ASBE-national GAAP Reporting Services. For example, many USA invested companies need our convertion and audit services along with the Chinese statutory audit. About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[17]=new Array(0,1,"./html/fa.htm","2007-09-11","10K","Hua-Ander CPAs - Financial Advisory","",""," Hua-Ander CPAs - Financial Advisory Home > Our Services > Financial Advisory Financial Advisory Enterprises face more and more financial challenges and opportunities from both inside and outside of businesses. Hua-Ander financial experts provide advisory and assistance to help enterprises solve their problems, improve their financial management, and reach their strategic objectives. Advising on capital raising options Assistance in mergers & acquisitions activities (see also financial due diligence) Capital structure analysis Financial projections and modelling Analysis of cash flow and liquidity Investigating in debtors Advising on reorganization of company finance functions and improvement of financial management About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[18]=new Array(0,1,"./html/training.htm","2007-09-11","11K","Hua-Ander CPAs - Training","",""," Hua-Ander CPAs - Training Home > Our Services > Training Training In addition to our main professional services, we also provide training sessions as a value-added service to our clients. The training courses can be organized in flexible way and to suit the clients specific need and learning method. Our training courses are typically integratd as an add-in with our other main services, as a tool of formal communication with members of our clients. An example is that when we complete design of the internal control system, we normally conduct a training session to relevant staff of the client. Our techninal updating courses are organized on a regular basis, aiming at updating the participants with new developments and changes in professional standards of accounting and auditing and new tax laws, regulations, provisions,and circulars. These courses are open to our existing audit, accounting and tax clients and serve as a vehicle facilitating the technical exchange between our clients and our professionals. We also deliver special in-house services for companies wishing to have a custom-designed course, with specific contents and training methods. . About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[19]=new Array(0,1,"./html/control.htm","2007-09-11","16K","Hua-Ander CPAs - Internal Control","",""," Hua-Ander CPAs - Internal Control Home > Our Services > Internal Control Internal Control It has been a common knowledge that good internal control is one of the most effective deterrent tools of fraud, a key factor in preventing financial misstatements, and overall, a means for improving decision making and driving competitive advantage. This point has been enhanced and focused by the Sarbanes-Oxley legislation in the U.S. in 2002, the resulting focus on internal controls is raising the bar for acceptable practices world-wide. Having effective and adequate internal controls is becoming a series of practices from something of urgency and top priority regarded by the CEO and the Board of Directors to the day to day tasks performed by employees company-wide. Similar to the U.S. situation, there ia s clear trend toward requiring greater transparency in financial reporting and more accountability to investors in other parts of the world. The European Unions Company Law Directives and the Chinese Norms for Internal Accounting Control in Enterprises all clearly reflect the trend. Internal control: the basic Under the COSO Internal Control-Integrated Framework, internal control is broadly defined as a process, effected by an entitys board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories at the organizational level: a) Effectiveness and efficiency of operations; b) Reliability of financial reporting; and c) Compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organizations payments to third parties are for valid services rendered.). Internal control procedures reduce process variation, leading to more predictable outcomes. [see more about internal control] How we can be of assistance It is important to understand that internal control is not just a requirement of the Sarbanes-O "); array_files[20]=new Array(0,1,"./html/IC-more.htm","2007-09-11","11K","Hua-Ander CPAs - More about internal control","",""," Hua-Ander CPAs - More about internal control Internal Control: the Basic The defination One of the widely-used definitions of internal control is that of the Committee on Sponsoring Organizations of the Treadway Commission (COSO). Under the COSO Internal Control-Integrated Framework, internal control is broadly defined as a process, effected by an entitys board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories at the organizational level: a) Effectiveness and efficiency of operations; b) Reliability of financial reporting; and c) Compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organizations payments to third parties are for valid services rendered.). Internal control procedures reduce process variation, leading to more predictable outcomes. COSO defines internal control as having five components: Control Environment-sets the tone for the organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control. Risk Assessment-the identification and analysis of relevant risks to the achievement of objectives, forming a basis for how the risks should be managed. Information and Communication-systems or processes that support the identification, capture, and exchange of information in a form and time frame that enable people to carry out their responsibilities. Control Activities-the policies and procedures that help ensure management directives are carried out. Monitoring-processes used to assess the quality of internal control performance over time. The COSO definition relates to the aggregate control system of the organization, which is comprised of many individual control procedures. Discrete control procedures, or controls are defined by the SEC as: ...a specific set of policies, procedures, and activities designed "); array_files[21]=new Array(0,1,"./html/blank.htm","2007-09-10","2K","Contact Info - Hua-Ander Web Site","",""," Contact Info - Hua-Ander Web Site About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[22]=new Array(0,1,"./html/payroll.htm","2007-09-10","12K","Hua-Ander CPAs - Payroll and Benefits","",""," Hua-Ander CPAs - Payroll and Benefits Home > Our Services > Payroll and Benefits Payroll and Benefits Payroll & benefits processing outsourcing becomes more and more popular nowdays. Payroll, payroll record keeping, payroll tax reporting has become both complex and full of traps for the unwary or uneducated. The process can be very time consuming and expensive. By outsourcing your payroll processing oganizations are avoiding risks and taking advantage of all the advances in technology to save time and money. Chinese tax laws and regulations are complicated and ever changing; the social and labor insuances are becoming forceful and more related legel responsibilities of both organizations and individuals need to fulfil and undertake. To correctly and accurately process payroll-related routines can be challenging. Our service is your best guarantee of getting these responsibilities undertaken with minimum cost and time. At Hua-Ander, we have professionals specialising in payroll processing, social insurance contributions, individual income tax (IIT), and e-banking. For rep offices, we work closely with organizations such as FESCO to optimize the payroll and benefit profile of both expatriates and local staff. For companies, we work jointly with the HR department and do all the routines correctly. What a staff member of the client gets will be the net pay in his/her personal bank account, a detailed pay slip, the completed IIT return from the tax bureau, confirmed correct numbers of social insurance contributions from government entities, and peace of mind. Our Services include (but are not limited to) such work as preparation of employee monthly payroll details, including calculations of IIT and social and labor insurance contributions payable payroll slips payroll ledger payment of net pay electronically registration and de-registration of expatriates reporting of newly hired and resigning employees to the various agencies as stipulated by legislation in China arranging payment of IIT arrang "); array_files[23]=new Array(0,1,"./html/business.htm","2007-09-10","14K","Hua-Ander CPAs - Business Advisory","",""," Hua-Ander CPAs - Business Advisory Home > Our Services >Business Advisory Business Advisory China has been one of the most attractive areas for foreign investors, especially since the accession to WTO. As a result of the government effort to improve the investment environment, rules and procedures for setting up, maintaining, and closing a business in China have been significantly simplified. Yet, the practical procedures are still bureaucratic and sometimes burdensome and time-consuming. Our business service team at Hua-Ander is familiar with the procedures of setting up and maintaining businesses in China, whether the business is a representative office, a joint venture or a wholly foreign owned enterprise. Business setup Preparing and filing documents for initial application for setup Applying for business license Opening bank accounts Performing capital verification (no need for rep offices) Registering with tax bureaus Assisting in tax assessment with tax bureaus (rep offices only) Registering with administration of foreign exchange Registering with other official departments Applying for work permit for expatriates Registering expatriates with local tax bureau Change of business (increasing investment, changing shareholders, changing office location, or changing legal representatives) Preparing and filing documents for initial application for change(s) Renewing business license Re-registering with relevant bureaus Annual examination Preparing and filing documents for annual examination with various bureaus (companies only) Performing year-end tax audit and tax clearance filing (rep offices only) Performing annual foreign exchange review (companies only) Assistance in foreign exchange (FX) transactions Registering FX loans with the State Administration of Foreign Exchange (SAFE) Performing approval procedures for remittance of loan repayment, service fee, divident, etc to overseas entities Closure of business Standing in the liquidation committee Performing liquidation audits Advising on equity or a "); array_files[24]=new Array(0,1,"./html/tax-planning.htm","2007-09-10","14K","Hua-Ander CPAs - Tax Planning and Advisory","",""," Hua-Ander CPAs - Tax Planning and Advisory Home > Our Services >Tax Planning and Advisory Tax Planning and Advisory Tax planning is a process of looking at various tax options in order to determine when, whether, and how to conduct business and personal transactions so that taxes are eliminated or reduced. As business management, and as an individual taxpayer, you will often have the option of completing a taxable transaction by more than one method. Choosing right tax planning strategies will reduce or avoid tax burden in the legal framework. Hua-Ander tax experts can provide valuable tax planning and advices during different phases of your business in China: - Establishment of a foreign investment enterprise (FIE) As part of the policy of encouraging foreign investment in China, the government offers a variety of tax incentives to forign investors. These incentives may change in the post-WTO era and when the new Law of Enterprise Income Tax becomes effective, it is likely that certain incentives will remain and new incentives will be introduced, especially to certain industries and special regions. We can help foreign investors to plan their location and type of new business and gain tax incentives when available, for example: Tax holidays for manufacturing enterprises, for export-oriented enterprises, and for hi-tech enterprises Tax incentives for companies located in special economic and technical development zones Tax incentives for purchasing locally-manufactured equipment Tax bonus for research and development activities Tax incentives for certified software companies - During the normal operation There are a number of tax regulations in respect to transactions of FIEs. The following are some of the circumstances in which FIEs need to carefully consider the tax implications and we can provide assitance and advice: Tax reductions/refund for re-investment and increasing registered capital using the retained earnings Distributing profit to overseas investors Paying royalties, management fee "); array_files[25]=new Array(0,1,"./html/tax-comliance.htm","2007-09-09","13K","Hua-Ander CPAs - Tax Compliance Services","",""," Hua-Ander CPAs - Tax Compliance Services Home > Our Services >Tax Compliance Services Tax Compliance Services Chinese tax laws and regulations have been undergoing on-going changes in the last two decades. As the laws and regulations become more mature and contain less loopholes and conflicts, business entities in China are facing with a strict taxation regime requiring them to carefully manage their tax compliance obligations. These obligations can represent not only a substantial outflow of funds from a business, but also certain tax risks because of increased reporting requirements, a more proactive and investigative approach by the tax authorities and harsher penalties for compliance failure. Major taxes in China Enterprise income tax, applicable to all foreign investment enterprises (FIEs) and local Chinese companies, and to non-resident foreign companies where a payment of interest, rental, royalty and other income is made Individual income tax, applicable to all expatriates working in China and local Chinese employees (different tariffs) Business tax, applicable to businesses which have relevant transactions such as services Value-added tax, applicable to businesses which have sales transactions Consumption tax Stamp tax Urban real estate tax Customs duties Representative offices Different tax reporting methods are being used to representative offices of foreign companies in China, depending on the relationship between the office and its parent company and its business scope and activities. With exception of tax exemption, offices with other tax reporting methods are required to file business tax and income tax quarterly. For example, when the cost (expenses)-plus method is applicable, the office shall file business tax return based on the deemed revenue at tax rate of 5% and income tax return based on the deemed income at tax rate of 33%. All personal income of employees of the office are subject to individual income tax, regardless of the offices tax reporting method. How Hua-Ander can "); array_files[26]=new Array(0,1,"./html/ma.htm","2007-09-09","13K","Hua-Ander CPAs - Management Accounting","",""," Hua-Ander CPAs - Management Accounting Home > Our Services >Management Accounting Management Accounting One of the major uses of accounting information is assist management making decisions and managerial control functions. Management accounting, or managerial accounting, provides information mainly to management of an entity, analyzing individual and specific problems for decision making in various departments of a business. Management of a company, whether large or small, welcomes accounting information that is succinct, relevant, and helpful to their control of business and understanding of the performance and issues of the company, especially where information is presented as ratios or graphs and accompanied with an appropriate narrative interpretation. While many companies outsource their financial accounting functions, more and more companies are realizing the need and benefits of outsourcing management accounting functions as one of the more effective management tools. At Hua-Ander, we have experts in the area of management accounting available to contribute their expertise and experience to your control of business and management decision-making. We can work independently or jointly with your own people. We can act as your financial controller, management accountant, or financial analyst to provide on-going advisory, assitance, and management information; we can produce management accounts in a format that suits your business needs; we can also undertake one-off assignments with the following examples: profit and loss analysis - margins, cost and expenses change and propotions, for the business or analysed by department balance sheet item analysis - ratios, aging analysis, etc. cash flows analysis budgeting and budget analysis cost variance analysis credit control inventory/fixed assets management personnel cost (payroll and benefits) analysis preparation/ review of business plans project appraisals product pricing analysis performance evaluation of business units or departments managem "); array_files[27]=new Array(0,1,"./html/compilation.htm","2007-09-09","12K","Hua-Ander CPAs - Compilation Service","",""," Hua-Ander CPAs - Compilation Service Home > Our Services >Compilation Service Compilation Service Compiling financial statements represents the most basic level of service CPAs provide with respect to financial statements. In a compilation, the CPA must comply with certain basic requirements of professional standards, such as having a knowledge of the clients industry and applicable accounting principles, having a general understanding of the nature of the clients business transactions, the nature and extent of accounting records maintained, the qualifications of the accounting personnel responsible for the accounting process, and the accounting basis on which the financial statements are to be presented, as well as the form and content of the financial statements. The CPA must carefully read the financial statements to determine whether there are any obvious departures from applicable accounting standards or generally accepted accounting principles. It may be necessary for the CPA to perform other accounting services - such as creating your general ledger, or assisting you with adjusting entries for your books - before the financial statements can be prepared. Upon completion, a report on the financial statements is issued that states a compilation was performed in accordance with professional standards, but no assurance is expressed that the statements are in conformity with applicable accounting standards or generally accepted accounting principles. This is known as the expression of no assurance, compared to the positive assurance by an audit or the limited (negative) assurance by a review. A compilation service is required where small businesses wish to have the CPA prepare the financial statements in a professional way or the users do not need higher level of any assurance on the reliability of the financial statements. Hua-Ander provides the compilation service to companies of any size or type. The compilation can be performed in accordance with any comprehensive basis of accounting, be "); array_files[28]=new Array(0,1,"./html/system.htm","2007-09-09","12K","Hua-Ander CPAs - Accounting System","",""," Hua-Ander CPAs - Accounting System Home > Our Services > Accounting System Accounting System Every business needs information from its accounting system. To produce reliable, accurate, relevant, and easy-to-use information for management and external users, the accounting system itself must be well-designed and well-organized in accordance with generally accepted accounting priceples or accounting standards. A good accounting system is fundamental to the generation of reliable and accurate financial information, since the system is a set of methods, concepts, structure and procedures, in which financial information is gathered, processed, and summarized into financial statements and reports. Once you have realized the importance of the accounting system, you would wonder how your business can have a good accounting system and what we can do for you. Hua-Ander can provide assistance in setting up or designing a new system for new businesses and in reviewing and restructuring the existing system for those entities already in operation. Typically, our focus will be put on the folllowing main components of the accounting system: - Accouting and financial rules and policies - Structure and duty assignment of accounting department - Main accounting treatments and procedures - Chart of accounts - Ledgers - Structure of financial statements A good accounting system is not a copy of general accounting standards or regulations. In designing the system, we consider many factors: the size, type, and structure of the entity, the industry in which the entity operates, the Group/parent company/investing partys specific accounting policies and requiremnts for special reporting purposes such as consolidation or segment reporting, the requirements of internal control, compliance with applicable accounting standards or GAAP, and tax considerations. When the client opts for a computerized or automated accounting system, we can help choosing or recommend a software package suitable to the clients needs and environm "); array_files[29]=new Array(0,1,"./html/acc.htm","2007-09-09","15K","Hua-Ander CPAs - Accounting and Reporting","",""," Hua-Ander CPAs - Accounting and Reporting Home > Our Services >Accounting and Reporting Accounting and Reporting Accounting outsourcing: a profitable business strategy More and more businesses are realizing that accouting outsourcing is a profitable business strategy. Accounting outsourcing is a simple method through which business owners can take care of all their business needs. Most business owners are not people who can take care of the accounting and financial aspect of their business. So in such a scenario the best thing which one can do is opt for accounting outsourcing, a business process which will benefit them. The benefits become more obvious when the business is in its growing phase, is temporary in nature (such as a representative office), or has different reporting needs (such as a WOFE or a Sino-foreign joint venture, which needs to meet both statutory reporting and home/group reporting needs). Once you have decided to go ahead with accounting outsourcing, your next task is to find out an accounting firm that will handle your work and help you get the best business results. There are many accounting firms and companies that are working towards providing accounting outsourcing and finding out the best company among the lot can be a tough task. The first consideration is what your needs are. Are you looking for someone to do data entry of cash and bank and perhaps just write checks? You might consider someone with less experience. However, remember your company is probably growing and you should seriously consider your future needs. Will you need someone to process payroll? Make general journal entries? Prepare internal financial statements? Do you need someone who can guide you through your financial record keeping needs as your company expands? And do you need someone who can act as your part-time financial controller or consultant? Better to hire someone who is more experienced now as they will be a great asset to your growing company. If you have all the knowledge about your ne "); array_files[30]=new Array(0,1,"./html/pre-assistance.htm","2007-09-09","10K","Hua-Ander CPAs - Pre-deal Assistances","",""," Hua-Ander CPAs - Pre-deal Assistances Home > Our Services >Pre-deal Assistances Pre-deal Assistances While due diligence is the most important part of pre-deal activities, we also offer other assistances related to M&A transactions and those transactions involving IPO and strategic investments. Contract assistance, transaction structuring, and integration/separation assistance are examples of the services. One of the areas we are most experienced in is assisting the target company in streamlining the accounting report system and improving the internal control system before the transaction. The propose is to clean up its accounting system to meet the basic requirements of applicable accounting standards and to enable the auditor or reporting accountant to perform his/her tasks smoothly and in a cost-effective way. Our accountants can also serve as a bridge between the company and the auditor/reporting accountant to make the communications between them more efficient and professional. About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[31]=new Array(0,1,"./html/review.htm","2007-09-09","11K","Hua-Ander CPAs - Financial Review","",""," Hua-Ander CPAs - Financial Review Home > Our Services >Financial Review Financial Review In most cases, a financial review refers to a review of financial statements. According to the International Standard on Review Engagements, the objective of a review of financial statements is to enable a CPA to state whether, on the basis of procedures which do not provide all the evidence that would be required in an audit, anything has come to the CPA’s attention that causes the CPA to believe that the financial statements are not prepared, in all material respects, in accordance with the applicable financial reporting framework (negative assurance). Procedures for conducting a review of financial statements generally are limited to analytical procedures and inquiries. A review can therefore be regarded as a limited scope of audit with limited procedures and assurance. A review of financial statements can serve a number of purposes, either to the entity itself or the third party. When a full-scope audit is not necessary, a review provides a cost-effective alternative; when an audit is difficult to perform or the CPA cannot express an audit opinion, a review can provide a basic understanding of the financial information. Our financial review service can be more flexible in scope and objectives and be tailored to specific requirements of the client. In addition to review of financial statements, a financial review can be extended to related areas such as systems and controls, specific finantial issues that the client concerns, and to tax issues. Such a review report can be used as an alternative to financial due diligence report. About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[32]=new Array(0,1,"./html/cv.htm","2007-09-09","11K","Hua-Ander CPAs - Capital Verification","",""," Hua-Ander CPAs - Capital Verification Home > Our Services >Capital Verification Capital Verification According to Chinese Laws, paid-in capital of all companies including foreign investment entities shall be verified by CPAs, who issue capital verification reports upon completion of all varification procedures. This applies to circumstances of initial establishment, increasing or decreasing registered capital, change of investors (shareholders), and merger and acquisition. The capital verification report serves as an important document in registration with government, annual examination, and issuing capital contribution certificates to investors or shareholders. A representative office of a foreign company does not need capital verification as no registered capital is required for setup of the office. Hua-Ander provides fast and cost-effective capital verification service to all companies registered in mainland China. The capital contributions can be in form of cash, physical assets, intagible assets, or profit from related party under same control of a holding entity. Confirmations with the bank (cash injection) and the State Foreign Exchange Administration are required in the case of foreign investment. About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[33]=new Array(0,1,"./html/sp-audit.htm","2007-09-09","12K","Hua-Ander CPAs - Special Purpose Audit","",""," Hua-Ander CPAs - Special Purpose Audit Home > Our Services >Special Purpose Audit Special Purpose Audit Special purpose audits refer to those circumstances in which the auditor is required to report on specific financial information for specific purposes to specific users, in comparison with the general audit of financial statements. Special purpose audit engagements, according to the International Standard On Auditing, include audits of: A complete set of financial statements prepared in accordance with a an other comprehensive basis of accounting; A component of a complete set of general purpose or special purpose financial statements, such as a single financial statement, specified accounts, elements of accounts, or items in a financial statement; Compliance with contractual agreements; and Summarized financial statements. Typical special purpose audit services we provide include the following non-standard audits: Tax audit Examples include annual enterprise income tax audit for companies, annual tax audit for representative offices of foreign companies, and specific-item tax report (eg.disposal of assets) As a member of the Chinese Certified Tax Agents Association (CCTAA), Hua-Ander CPAs is one of the few accounting firms authorized by the tax authorities to conduct full scope tax audit services, providing a cost-saving and efficient solution that integrates financial audit and tax audit. Review of foreign exchange transactions Audit of contract or agreement compliance Audit of project funded by a non-profit or non-government organisation Audit of a segment or department Responsibility or performance audit Leaving-post audit Liquidation audit Internal audit Audit for loan purpose About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[34]=new Array(0,1,"./html/DD.htm","2007-09-09","12K","Hua-Ander CPAs - Due Diligence","",""," Hua-Ander CPAs - Due Diligence Home > Our Services >Due Diligence Due Diligence Due diligence plays a very important role in Merger and Acquisition (M&A) transactions. It helps acquiring or investing organization understand everything possible about the target company. It is a critical step in determining whether a deal or project is worth doing. A due diligence investigation is also helpful in some other circumstances such as when a company is interested in finding out more before entering into business partnership with another company or when a manufacturer looks for an ideal OEM who can meet as many his requirements as possible. A comprehensive due diligence normally includes legal, financial, and operational aspects, conducted seperately by lawyers, accountants, and industrial experts. Financial due diligence analyzes, qualitatively and quantitatively, how the target has performed financially to get a sense of earnings on a normalized basis. Of course, it is more important to assess whether or not the target companys projections or anticipated performance is reasonable, objective, and achievable by looking at and analyzing its past. In addition, financial due diligence analyzes the assets and liabilities to be acquired. For example, is the pricing for raw materials on par with market value? Are there finished goods in stock that are unlikely to be sold within the next three to six months? Regarding liabilities, it’s important to acquire only the liabilities that have been incurred for purchases of inventory or services that occurred prior to the closing date. Finally, financial due diligence will look at whether taxes have been filed appropriately by the target company. Does it have any potential or hidden tax or social insurance liabilities? It’s important to ensure the target company has complied with all tax requirements. As accountants specializing in financial and tax areas, Hua-Ander conducts financial due diligence individually or cooperatively with lawyers and other experts. "); array_files[35]=new Array(0,1,"./html/template.htm","2007-09-08","11K","Hua-Ander CPAs","",""," Hua-Ander CPAs Home > Our Services > Statutory Audit When you look for an accounting firm in China, it is usually not hard to find one. From small local firms to the Big Four, all are available. However, in todays competitive and ever changing business environment, what you need but hard to find, is ingenuity, versatility, and creativity. That is the difference between ordinary accountants and entrepreneurial professionals. Hua-Ander CPAs are a team of such professionals and we are ready to serve you. Hua-Ander is one of the first partnership accounting firms approved by the Ministry of Finance of the Peoples Republic of China. Hua-Ander is internationally recognized for its technical proficiency and high standards of quality. It has grown into a prominent national firm driven by its commitment to clients interest and satisfaction. Hua-Ander ia a full service accounting firm providing diversified services from accounting, audit, taxation to more multidisciplinary advisory and transaction services. Our international expertise and experience, facilitated by our strong English communication ability, give us advantages in servicing foreign entities in China. The knowledge and insight into the practice of local tax and other regulatory requirements enable us to provide practical solutions. High quality of services, personal attention to each client and issue, plus reasonable fee, make Hua-Ander a best cost-effective alternative to the Big Four in China. You may wish to know more about us, about our values, our people, our expertise, and services we offer. If you are interested and in prospect that we can meet your needs, you are welcome to contact us and discuss your requirements with one of our partners. About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[36]=new Array(0,1,"./html/sitemap.html","2007-09-07","8K","Site Map - Hua-Ander Web Site","",""," Site Map - Hua-Ander Web Site Home > Site Map Site Map Home Chinese English Site Map Our Firm About Us Our Values Our People Our Expertise Partners Our Services Audit and Related Statutory Audit IFRS / US GAAP Audit Special Purpose Audit Capital Verification Transaction Services Financial Review Due Diligence Pre-deal Assistance Accounting Accounting & Reporting Compilation Service Payroll & Benefits Accounting System Design Management Accounting Tax Tax Compliance Tax Planning Advisory Business Advisory Internal Control Financial Advisory Training Our Clients Careers Contact Us About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. "); array_files[37]=new Array(0,1,"./index-old.html","2007-09-07","17K","Hua-Ander CPAs","",""," Hua-Ander CPAs When you look for an accounting firm in China, it is usually not hard to find one. From small local firms to the Big Four, all are available. However, in todays competitive and ever changing business environment, what you need but hard to find, is ingenuity, versatility, and creativity. That is the difference between ordinary accountants and entrepreneurial professionals. Hua-Ander CPAs are a team of such professionals and we are ready to serve you. Hua-Ander is one of the first partnership accounting firms approved by the Ministry of Finance of the Peoples Republic of China. Hua-Ander is internationally recognized for its technical proficiency and high standards of quality. It has grown into a prominent national firm driven by its commitment to clients interest and satisfaction. Hua-Ander is a full service accounting firm providing diversified services from accounting, audit, taxation to more multidisciplinary advisory and transaction services. Our international expertise and experience, facilitated by our strong English communication ability, give us advantages in servicing foreign entities in China. The knowledge and insight into the practice of local tax and other regulatory requirements enable us to provide practical solutions. High quality of services, personal attention to each client and issue, plus reasonable fee, make Hua-Ander a best cost-effective alternative to the Big Four in China. You may wish to know more about us, about our values, our people, our expertise, and services we offer. If you are interested and in prospect that we can meet your needs, you are welcome to contact us and discuss your requirements with one of our partners. About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. For optimal access speed, Huaander.Com is recommended for visitors in mainland China and China-CPA.Com for others. Design by IT Support Team of Hua-Ander CPAs. E- "); array_files[38]=new Array(0,1,"./test.htm","2007-09-06","4K","无标题文档","",""," 无标题文档 "); array_files[39]=new Array(0,1,"./html/index-original.html","2007-09-06","14K","Hua-Ander CPAs","",""," Hua-Ander CPAs When you look for an accounting firm in China, it is usually not hard to find one. From small local firms to the Big Four, all are available. However, in todays competitive and ever changing business environment, what you need but hard to find, is ingenuity, versatility, and creativity. That is the difference between ordinary accountants and entrepreneurial professionals. Hua-Ander CPAs are a team of such professionals and we are ready to serve you. Hua-Ander is one of the first partnership accounting firms approved by the Ministry of Finance of the Peoples Republic of China. Hua-Ander is internationally recognized for its technical proficiency and high standards of quality. It has grown into a prominent national firm driven by its commitment to clients interest and satisfaction. Hua-Ander ia a full service accounting firm providing diversified services from accounting, audit, taxation to more multidisciplinary advisory and transaction services. Our international expertise and experience, facilitated by our strong English communication ability, give us advantages in servicing foreign entities in China. The knowledge and insight into the practice of local tax and other regulatory requirements enable us to provide practical solutions. High quality of services, personal attention to each client and issue, plus reasonable fee, make Hua-Ander a best cost-effective alternative to the Big Four in China. You may wish to know more about us, about our values, our people, our expertise, and services we offer. If you are interested and in prospect that we can meet your needs, you are welcome to contact us and discuss your requirements with one of our partners. About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. For optimal access speed, Huaander.Com is recommended for visitors in mainland China and China-CPA.Com for others. Design by IT Support Team of Hua-Ander CPAs. E "); array_files[40]=new Array(0,1,"./index-original.html","2007-09-06","14K","Hua-Ander CPAs","",""," Hua-Ander CPAs When you look for an accounting firm in China, it is usually not hard to find one. From small local firms to the Big Four, all are available. However, in todays competitive and ever changing business environment, what you need but hard to find, is ingenuity, versatility, and creativity. That is the difference between ordinary accountants and entrepreneurial professionals. Hua-Ander CPAs are a team of such professionals and we are ready to serve you. Hua-Ander is one of the first partnership accounting firms approved by the Ministry of Finance of the Peoples Republic of China. Hua-Ander is internationally recognized for its technical proficiency and high standards of quality. It has grown into a prominent national firm driven by its commitment to clients interest and satisfaction. Hua-Ander ia a full service accounting firm providing diversified services from accounting, audit, taxation to more multidisciplinary advisory and transaction services. Our international expertise and experience, facilitated by our strong English communication ability, give us advantages in servicing foreign entities in China. The knowledge and insight into the practice of local tax and other regulatory requirements enable us to provide practical solutions. High quality of services, personal attention to each client and issue, plus reasonable fee, make Hua-Ander a best cost-effective alternative to the Big Four in China. You may wish to know more about us, about our values, our people, our expertise, and services we offer. If you are interested and in prospect that we can meet your needs, you are welcome to contact us and discuss your requirements with one of our partners. About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. For optimal access speed, Huaander.Com is recommended for visitors in mainland China and China-CPA.Com for others. Design by IT Support Team of Hua-Ander CPAs. E "); array_files[41]=new Array(0,1,"./index-c.html","2007-07-29","12K","Hua-Ander CPAs","",""," Hua-Ander CPAs About Us | Site Map | Privacy Policy | Contact Us | 1999-2007 Hua-Ander Certified Public Accountants All rights reserved at sites Huaander.Com and China-CPA.Com. For optimal access speed, Huaander.Com is recommended for visitors in mainland China and China-CPA.Com for others. Design by IT Support Team of Hua-Ander CPAs. E-mail: info@huaander.com "); file_count=42;