Read sa_mar07_affiliates.indd text version

realising ambitions

Having become an ACCA affiliate, you are only one step away from becoming an ACCA member and realising your professional and personal ambitions. Applications for membership are considered throughout the year so there are no deadlines to worry about ­ and with our online application service it has never been easier. You can apply online using the myACCA area of the ACCA website, where you will find the easy-to-use application form. Once you have made the decision to apply to become a member, there are three areas which you should consider, as a priority, in order to make the process of completing the form as simple and effortless as possible. One ­ employment history The online application form requires you to list all your periods of employment, starting with your current or most recent position. You will be asked to provide details of all your employment roles, including non-accountancy related posts. It is very important to provide accurate dates of employment in conjunction with actual job titles to ensure that there are no inconsistencies or discrepancies. This will speed up your admission to membership and avoid unnecessary delays. Two ­ practical experience Within this section, you have to demonstrate that you have obtained at least three-years' relevant practical experience, and have reached the required standard in at least 16 elements of competence. The practical experience requirements are detailed in your Student Training Record (STR), and are also included on the student and affiliate channel of the ACCA website. Three ­ references An important part of the application is to 66 student accountant March 2007 provide referees who can verify your practical experience requirements. One of the main reasons affiliates are unable to apply for membership is because they are unable to provide the required references. You will need to provide details of at least one up to date referee who can support your application for membership. In most cases, ACCA can accept just one reference if the referee can confirm that you have obtained three-years' relevant practical experience under their supervision and that they have been your supervisor at your current or most recent job. ACCA appreciates that, sometimes, it may be difficult to obtain references from previous employers as you may have lost contact with them. However, there are other methods by which you can verify your practical experience, such as completed STRs or testimonial letters. The following is a summary of the most common questions raised by affiliates, and the answers will hopefully help to make your transition to membership stress free. How many references do I have to provide? You need to provide evidence, preferably in the form of references, that confirms you have obtained at least three-years' relevant practical experience. You need only provide one reference if you can answer `yes' to each of the following questions: Have you gained at least three-years' experience with one organisation? Have you been supervised by the same individual during this time? Is this organisation your current, or most recent, employer? If you answered `no' to any of the above, then you need to provide two or more references. I have completed my STR and it covers three years. Do I need to submit a reference? Yes. You must submit at least one reference, in support of your membership application, covering at least 18-months' experience. This reference must also be your current, or most recent, employer. I am unable to provide a reference from my current employer ­ can I submit alternative supporting documentation? No. ACCA's membership requirements state that all affiliates must provide at least one reference. This reference must cover at least 18-months' experience and must be from your current, or most recent, employer. Who can provide me with a reference? ACCA prefers your referee to be ACCA qualified or a member of an accountancy/ auditing body recognised in your country of employment. If you are experiencing difficulties obtaining a reference, then you should contact ACCA Connect or your local ACCA office for further guidance. Ready to apply? Once you have organised and prepared the necessary information, visit the myACCA section of and complete your online membership application form. This is the quickest and most convenient way to apply for membership. Once we have received your application and references, and approved your application, you will be awarded ACCA member status, and can use the ACCA letters after your name, demonstrating your determination and commitment to succeed at the highest level. Affiliates should also read the article on page 46.


December 2006 affiliates

`It is critical to have in-depth technical knowledge in your chosen field as well as soft skills to excel in business. Achieving membership and having the ACCA letters after my name is a real achievement, and a distinct advantage.'

Len Lesflores, manager, Lexington Insurance Co

A A/P Periyanan, V D (Malaysia) Aayesha Khan (United Arab Emirates) Abaid-Ur-Rehman (Pakistan) Abakah, R (UK) Abbasi, K Z (UK) Abd Aziz Bin Miskon (Malaysia) Abda Zaman (UK) Abdalrahman Bkheit Ali (UK) Abdul Aziz Bin Dahalan (Malaysia) Abdul Rahman, B A (Nigeria) Abdulkadir Ahmed Hashi (UK) Abdullah Shahzad (Pakistan) Abebe Kussa Kitila (Ethiopia) Abernethy, N J (UK) Abini, A T (Ghana) Aboagye, R (UK) Abolina, S (Latvia) Abosi, I (Botswana) Absar Ali Khan (Pakistan) Acharya, S (Nepal) Ackom-Afful, R L K (Ghana) Adams, N S (UK) Addai, I (UK) Addison, Z L (UK) Addo, E O (Ghana) Adeel Mehboob (Pakistan) Adeel Qayyum (Pakistan) Adegbesan, A (UK) Adekomaiya, K (Nigeria) Adekunle, A O (Nigeria) Adeleye, A (UK) Adenekan, I A (UK) Adenle, M (UK) Adesioye, F (Nigeria) Adesuyi, A M (Ireland) Adeyelure, A (Nigeria) Adeyinka, A O (Nigeria) Adjei, D (Ghana) Adom, J (Ghana) Adomako, C (Ghana) Adu, A K (UK) Adyhafis Abd Razab (UK) Adzanku, G (Ghana) Afedi, E E K (Ghana) Afizul Md Yusoff (Ireland) Afriyie, E (UK) Agbekpornu, D K (Ghana) Aggarwal, J (UK) Aggarwal, R (UK) Agius, J (Malta) Agrawal, M K (Nepal) Agume, E M (Cameroon) Agyenim-Boateng, C (UK) Aherne, B P (Ireland) Ahiakonu, P K (UK) Ahmad, S (UK) Ahmad, S N (UK) Ahmad Nazri, A E (UK) Ahmad Nazri, A F (UK) Ahmed, H (UK) Ahmed, M S (UK) Ahmer Iqbal (UK) Aida Mosira Mokhtar (Malaysia) Aidoo, E O (Ghana) Aimen Aman Loan (UK) Ajay Kumar Bherwani (Pakistan) Ajok, P (Uganda) Akin-Ajayi, O (UK) Akinbo, M O (UK) Akishule, A M (Uganda) Akol, E J (Uganda) Akramkhodjaev, K (Uzbekistan) Akroyd, A K (UK) Akuffo, N A O (UK) Akuku, H J (Uganda) Ali, C S (Trinidad and Tobago) Ali, D (Trinidad and Tobago) Ali, H (Trinidad and Tobago) Ali, N (Trinidad and Tobago) Ali, S (UK) Ali Hussain Amirali (Pakistan) Ali Muhammad Mustafa (UK) Alimohamed Kaludi, M M (Mauritius) Allebon, T D (UK) Allen, B (UK) Allen, C (UK) Allen, C A (UK) Allison, P A (UK) Alloway, K L (UK) Amanor, S (UK) Amarasekara, C (Sri Lanka) Ambe, E A (UK) Ambrazaitis, P (Serbia) Ameru, L M (Kenya) Amisha Kirit Kumar (Malaysia) Amna Aslam (Pakistan) Amoah, A F (Ghana) Amoako, S (Ghana) Amos, R L (UK) Anai, I D (UK) Anak Musa, E L O (Malaysia) Anan-Ankomah, J A (Ghana) Anas Akmal Arshad (Malaysia) Andema, F (Uganda) Anders, R (UK) Anderson, D (Ireland) Andreou, P (Cyprus) Andrews, G T (UK) Andrews, P (Ireland) Andriychuk, A (Ukraine) Andronic, E M (UK) Andruszkiewicz, W (Poland) Andry, A (Cyprus) Ang, L (Singapore) Ang Bee Ping, A (UK) Ang Chiew Hoon (Singapore) Ang Chiew Khim, M (Singapore) Ang Fei Ling (Malaysia) Ang Feng Feng (Singapore) Ang Kar Hseng (Malaysia) Ang Kok Kean (Malaysia) Ang Poh Lian (UK) Ang Su Chau (Singapore) Angell, P (UK) Angseesing, M J M (Mauritius) Anisimov, V (Russia) Anjing (Ireland) Annan, B (UK) Annells, S (UK) Annie Quek Ser Yong (Malaysia) Anokye-Ababio, B (Ghana) Anthoney, S (UK) Anthony, L E (UK) Antohi, A (Romania) Antoniou, F (Cyprus) Antoniou, M (Cyprus) Antoniou, M (Cyprus) Antwi, T (Ghana) Anwar Ahmed Tawakkaly (Pakistan) Apio, A M (UK) Apostolova, P P (UK) Appah, M E (UK) Appamah, A (Mauritius) Appasamy, D T (Mauritius) Appiah, C (Ghana) Aqeel Asghar (Pakistan) Aqsa Ghulam Akbar (UK) Aquilina, K (Malta) Arhin, B (Ghana) Arif, A (UK) Armstrong, M S (UK) Arora, S (UK) Arshi, A S (Bahrain) Arshil Rafique (Pakistan) Arsiotou, C (Cyprus) Arsiotou, G (Cyprus) Artamonova, T (Russia) Aruj Ashraff (Pakistan) Asad Hussain (UK) Asad Ullah Khan (Pakistan) Asante, G C (UK) Asantey-Baah, J (Ghana) Ashiru, D (UK) Ashton, M J (UK) Asika, N (UK) Asilenu, K (Ghana) Asim Khan (UK) Asimolowo, A A (UK) Aslam, F (UK) Asma Aslam (Pakistan) Asmare, D (Ethiopia) Aspinall, C E (UK) Assan, R (UK) Atapattu, N T (Sri Lanka) Atif Anwar (Pakistan) Atif Mushtaq (Pakistan) Atkinson, P F (UK) Atkinson, S J (UK) Atrakji, I (UK) Atta, C C (Nigeria) Attique Ur Rehman (Pakistan) Attuahene Mensah, K (Ghana) Au Helen (Hong Kong SAR) Au Soon Yong (Malaysia) Au Wai-Ling, V (Singapore) Au Yeung Kong Sang (Hong Kong SAR) Auman, J C (UK) Aung Yien Ling (Singapore) Aurangzeb, A (UK) Avdonin, M (Russia) Avgousti, A (Cyprus) Avramova, I B (Bulgaria) Aw Lan Siang (Singapore) Awais Ali (Pakistan) Awate, J A (Ghana) Awobite, A (Nigeria) Awudu, A A (UK) Awuzah, D (Ghana) Aye Aye Thandar (UK) Ayeduvor, A H (Ghana) Ayesha Usman (Pakistan) Aylott, N P (UK) Azlina Binti Basri (UK) Azmat, A (UK) Aznur Kama Binti Azmir (Malaysia) B Babatunde Adenusi, A (Nigeria) Babister, E J (UK) Bacchus, F (Guyana) Bachiyska, G (UK) Back, M S (UK) Bacon, P (Ireland) Baganja, S T (UK) Bah, A (UK) Bah, M S (Sierra Leone) Bahman, H (Croatia) Bai Heng Yuan (UK) Bai Shanshan (Singapore) Bai Xue Feng (UK) Bai Ying (China) Bailey, D (Jamaica) Bailey, S N (UK) Bailie, A F (Ireland) Bains, C K (UK) Bains, D S (UK) Bains, R K (UK) Bains, R K (UK) Bajcar, M (Poland) Bakare, O E (UK) Baker, D M (UK) Bal, R (UK) Balasubramanian, K (India) Baldwin, V (UK) Balikuddembe, H (Uganda) Balmforth, T (Australia) Balogun, T O (UK) Balus, B (UK) Bambury, S (Ireland) Bamukunde, M (Uganda) Bancroft, G G (UK) Banda, A F (Zambia) Banda, F (Zambia) Banda, M (Zambia) Banda, M C (Malawi) Banda, Z A (Zambia) Bangs, L E (UK) Bangura, L (UK) Bansie, H A (Jamaica) Banu, A (UK) Baranova, S (Russia) Barath, B (Hungary) Barber, J E (UK) Bardolph, J (UK) Barford, R J (UK) Barkoczi, B (Hungary) Barna, C G (Romania) Barrett, C (UK) Barrett, F M (UK) Barry, N R (UK) Barton, H P (UK) Basemera, J F (Uganda) Basit Bashir (Canada) Bateman, R J (UK) Bates, P F (Ireland) Batiibwe, F (UK) Batt, C E (UK) Baxter, C D (Jamaica) Bayley, L G (UK) Bayou Tsegaw Feleke (Ethiopia) Bazikh Badar Mian (Pakistan) Bazykin, M (Russia) Bazylevska, T (Ukraine) Bazzo, G (Ireland) Beacham, G W (UK) Beales, N (UK) Bean, V (UK) Beasley, V A (UK) Beattie, A J (UK) Bee Gaik Suan (Malaysia) Beeching, J C (UK) Begin, D (Russia) Bellamy, M (UK) Bellfield, A (UK) Beni, G (Greece) Benjamin, B J (Malaysia) Bennett, D J (UK) Benning, R (UK) Benson, F (UK) Beranek, J (Czech Republic) Bergin, A (Ireland) Bernard Patrick Moore (Ireland) Berou, M (UK) Berzolla, A (Italy) Beyad, F (UK) Bhatt, H (India) Bhatt, M H (Kenya) Bhatti, A (UK) Bhayat, A (UK) Bhebe, A (UK) Bhugobaun, B (UK) Bhurtun, A K (Mauritius) Bihani, A (UK) Bilal Aslam (Pakistan) Billy, J K (UK) Bilney, C E (UK) Bindah, M (UK) Bing Yan (Botswana) Bird, J (UK) Birkby, N A (UK) Birone Zeller, J (Hungary) Biryukov, V (Russia) Bishop, A C P (UK) Bishop, A S (UK) Bishop, M (UK) Bissett, L I (UK) Bissoondial, D (Guyana) Bjurefeldt, A M (UK) Black, B (UK) Black, J P (UK) Blackburn, L M (UK) Blackburn, S C (UK) Blackman, R H (Barbados) Blackmore, T L (UK) Blajev, K (Bulgaria) Blandford, J M (UK) Blazek, I (Czech Republic) Bloem, N C (South Africa) Bloemendaal, P C E (Germany) Bloomfield, E S (Jamaica) Bloor, D (UK) Boahene, N K (UK) Boakye, C P (Ghana) Boakye, D J (UK) Boakye-Adjei, E (UK) Boden, H C (UK) Bogale Seboka, S (Ethiopia) Bogdan, V (Romania) Boh Bee Main (Singapore) Bojosi, K (Botswana) Boka, M (UK) Boland, N (Ireland) Bolster, D (Ireland) Bolt, K M (UK) Bolton, C (UK) Bonavia, R R (Malta) Bong Joo Moi (Malaysia) Bong Lee Fung (Malaysia) Bong Sin Yee (Malaysia) Bonnefoy-Claudet, T (Ireland) Bontseng, M B (Botswana) Book Seow Yong (Malaysia) Borsouk, E (Russia) Bos, J M (Poland) Bosustow, B A (UK) Botchway, E N (Ghana) Botia, V (Mauritius) Boughton, S L (UK) Bourke, D O (Ireland) Bowers, M C (Ireland) Boyle, C (Ireland) Bozhko, S (Ukraine) Bradley, N (Ireland) Braimoh, J E (UK) Bramley, M A (Slovenia) Branford, D S (Barbados) Branigan, R (UK) Bratean, C M (Romania) Brathwaite, S A (UK) Bready, F A (Ireland) Brennan, A (Ireland) Brennan, A M (Ireland) Brennan, D (US) Brennan, P (Ireland) Breslin, W J (UK) Brewer, E (Ireland) Briah, J (UK) Brice, A J (UK) Bridgemohansingh, H (Trinidad and Tobago) Briers, S M R (UK) Brigue, N N (UK) Briski, D (Croatia) Britton, S N (Barbados) Brizova, B S (Ivory Coast) Brockley, J E (UK) Broodie, D (UK) Brook, V J (UK) Brooker, S A (UK) Brookes, E E (UK) Brosnan, E E (Ireland) Broster, A (UK) Brown, A S (UK) Brown, K L (UK) Brown, L C (UK) Brown, L J (UK) Bruna, V (Czech Republic) Bryce, M C (UK) Buabeng, S (UK) Bubenchikov, A (Russia) Buchanan, T (UK) Buckerfield, L (UK) Buckley, M P (UK) Buggs, S J (UK) Bull, L M (UK) Burgher, J C (UK) Burgoyne, A R (UK) Burke, P (UK) Burlacu, A O (Switzerland) Burman, M F (UK) Burton, A J (UK) Busby, S M (UK) Businge, S (Uganda) Busuttil, C (UK) Butkevicius, A (Lithuania) Butt, J T (UK) Buxton, L C (UK) Bwye, C M (UK) Byaruhanga Kagoro, J (Uganda) Byrne, F (Ireland) Bytheway, D P (UK) C Cable, D J (UK) Cader, R (UK) Caesar, J K K (UK) Cahill, M (Ireland) Cahill, T A (Ireland) Cahillane, M C (Ireland) Cai, M (China) Cai, Y S (Singapore) Cai Xiuhua (Singapore) Cain, E Y (UK) Callaghan, E L P (UK) Callan, T C (UK) Calleja, S (Malta) Calleja Smith, B (Malta) Callender, E K (UK) Caller, L (UK) Cameron, J G (UK) Camilleri, C (Malta) Camilleri, D (Malta) Campbell, A (UK) Campbell, D A (Jamaica) Campbell, D P (UK) Campbell, E (Ireland) Canning, I M (UK) Cansfield, T (UK) Cao, Z (China) Cao Li (China) Cao Shaohua (China) Capurro, D M (UK) Carabott, A (Malta) Carabott, M (Malta) Carberry, R (UK) Cardona, K (Malta) Carew, M A (Nigeria) Cargill, S (UK) Carolan, G M (Ireland) Carolan, S R (UK) Carpenter, D (Ireland) Carroll, K (Ireland) Carroll, M (Ireland) Carter, D (Ireland)

March 2007

student accountant


`By passing the exams I have proved my accounting knowledge. And I have worked with my employer to gain my experience, so now it's time to reap the rewards of membership.'

Manjit Ahluwalia, regulatory accountant, Jefferies International Ltd

Carter, D C (Ireland) Carter, D M (UK) Carter, M S (UK) Carter, S E (UK) Carter, S J (UK) Caruk, P (Poland) Carvalho, C (UK) Casey, B T (Ireland) Castellini, M (UK) Cavare, I (Latvia) Cha Fui Min (Malaysia) Chabrowska, I (Poland) Chackrawartdeee Fernando, N A (Sri Lanka) Chady, A (Mauritius) Chai Kah Woon (Singapore) Chai Kent E (Malaysia) Chai Koay Ling (Malaysia) Chai Yu Chung, V (Singapore) Chaka, J N (Kenya) Cham Au Chong (Singapore) Chamberlain, J V (Australia) Chan, C F E (Hong Kong SAR) Chan, H (Hong Kong SAR) Chan, H W H (Hong Kong SAR) Chan, H Y (Malaysia) Chan, K M J (Hong Kong SAR) Chan, W N W (Hong Kong SAR) Chan, W Y (Hong Kong SAR) Chan, Y H (Hong Kong SAR) Chan, Y M (Hong Kong SAR) Chan, Y M F (Hong Kong SAR) Chan, Y Y (Hong Kong SAR) Chan Bee Hee, A (Singapore) Chan Chi Kit (Hong Kong SAR) Chan Chor Ying, R (Hong Kong SAR) Chan Chun Ho (Hong Kong SAR) Chan Chung Po (Hong Kong SAR) Chan Foong May (Singapore) Chan Ho Leung (Hong Kong SAR) Chan Kah Wai (Malaysia) Chan King Sang (Hong Kong SAR) Chan Kit Ching (Hong Kong SAR) Chan Kit Ching (Hong Kong SAR) Chan Lixian, M (Singapore) Chan Mew Leng (Singapore) Chan Ming Kuan (Malaysia) Chan Mon Lei (Hong Kong SAR) Chan Shuk Yin, L (Hong Kong SAR) Chan Tak Yan (Hong Kong SAR) Chan Tsz Lok (Hong Kong SAR) Chan Tuen Yi, D (Hong Kong SAR) Chan Wai Chun (Hong Kong SAR) Chan Wai Shan (Hong Kong SAR) Chan Wan Yee (UK) Chan Wei (Hong Kong SAR) Chan Wing Keung (Hong Kong SAR) Chan Ying Lun (Hong Kong SAR) Chan Yiu Ming (Hong Kong SAR) Chance, M (UK) Chang, Y C (Malaysia) Chang Chiat Cert (Malaysia) Chang Chin Yong (Singapore) Chang Pui Kwan (Hong Kong SAR) Chang Yeng Jet (Malaysia) Changaya, G Z S (Malawi) Chansa, A M (Zambia) Chao Chi Mei (Hong Kong SAR) Chao Ka Chan (Singapore) Chapewa, L (Zambia) Chapman, C I (UK) Chapman, D N (UK) Charakchinova, S (UK) Charalambous, C (Cyprus) Charalambous, I (Cyprus) Chareetur, T (Mauritius) Charlton, E A (UK) Charman, S (UK) Chauhan, C (UK) Chauhan, V (UK) Che Maabo Adeh, A (UK) Cheah, E A (UK) Cheah Tee Ly (Malaysia) Cheang Shu Min (Singapore) Cheang Yue Hern (Malaysia) Chechani, R (UK) Chee Fong Lang (Malaysia) Cheeneebash, N (Mauritius) Cheetamun, C D (Mauritius) Chelu, M C (Romania) Chelyshkov, S (Russia) Chemel, B (Ghana) Chen, L (UK) Chen, W (UK) Chen, X N (China) Chen Changyong (China) Chen Fang (Singapore) Chen Jun (New Zealand) Chen Liqin (Singapore) Chen Mei Ying (Canada) Chen Min (China) Chen Qinghan, J (Singapore) Chen San San (Malaysia) Chen Si (China) Chen Su Foong (Malaysia) Chen Tao (China) Chen Wei (Singapore) Chen Wei Song, W (Hong Kong SAR) Chen Zonglei (Singapore) Cheng, Y F V (Hong Kong SAR) Cheng Ai Fern (Malaysia) Cheng Inn Hui, K (Malaysia) Cheng Kar Ling (Hong Kong SAR) Cheng Lai Chun (Hong Kong SAR) Cheng Nim Pong (Hong Kong SAR) Cheng Pui Yan (Hong Kong SAR) Cheng Suen Kit (Hong Kong SAR) Cheong, S L (Ireland) Cheong Chooi Har (Singapore) Cheong Chui Fong, J (Singapore) Cheong Pui Fun (Singapore) Cheong Woon Hui (Malaysia) Chepsikor, S P (Uganda) Chernyshenko, T (UK) Chernyshova, I (Ukraine) Cheung, S C (Hong Kong SAR) Cheung Ki Chu, F (Hong Kong SAR) Cheung Ching Man (Hong Kong SAR) Cheung Hok Leung (Hong Kong SAR) Cheung Tsz Kwan (Hong Kong SAR) Cheung Wai Keung (Hong Kong SAR) Cheung Wai Sze (Hong Kong SAR) Cheung Wei Chi (Hong Kong SAR) Chew, M K (Malaysia) Chew Geok Kien, D (Singapore) Chew Soat Lee (Malaysia) Chew Yih Kee (Malaysia) Chew Yii Lin, E (Malaysia) Chhabra, A (Kenya) Chia Wei Kwong (Malaysia) Chiam Mun Loong (Malaysia) Chibipe, P (Zambia) Chibuye, M B (Zambia) Chikari, M (Zimbabwe) Chikosi, R W (Namibia) Chikuba, C (Zambia) Childs, L M (UK) Chilekwa, B C (Zambia) Chileshe, Y (Zambia) Chin Chai Yee (Malaysia) Chin Mei Ying (Malaysia) Chin Sheau Chen (Singapore) Chin Tak Kei (Hong Kong SAR) Chin Wei Yao (US) Chin Yunn Ru (Malaysia) Ching Shin Jian, W (UK) Chingombe, R (UK) Chipumbu, M (UK) Chira, B A (Romania) Chirambo, M V (Malawi) Chirani, B B (Ghana) Chisala, J B (UK) Chituta, C (Zambia) Chiu Chui Ting (Hong Kong SAR) Chiu Teng Yong (Singapore) Chiu Wing Chuen, F (Hong Kong SAR) Chivoiu, E M (Romania) Chlorou, A (Greece) Cho Cho Win (Singapore) Chock, K C (Malaysia) Choi Chi Wo (Hong Kong SAR) Choi Ou Kei, A (Macau SAR) Choi Suet Fong (Hong Kong SAR) Choi Yoon Hee (Malaysia) Chok Foo Shyang (Malaysia) Chokotho, J A (Zambia) Chomba, J (UK) Chombah, H M (Botswana) Chong, K Y (Hong Kong SAR) Chong Ching Yee (Hong Kong SAR) Chong Chun Leung (Hong Kong SAR) Chong Jin Ting (Malaysia) Chong Lai Kee (Malaysia) Chong Mei Pei (Malaysia) Chong Mun Yao (Malaysia) Chong Pei Sze (Singapore) Chong Pei Yoke, E (Singapore) Chong Shing Lih (Singapore) Chong Siew Ching (Singapore) Chong Siew Kuan (Malaysia) Chong Yuen Shih (Malaysia) Chongo, C (Zambia) Choo, H C (Malaysia) Choo Choon Cheng, A (Singapore) Choo Foo, J T H (UK) Choo Li Ling (Singapore) Choo Wan Yee (Singapore) Choo Yen Ping (Singapore) Choon Kim Fong (Malaysia) Choong Sze Mei (Malaysia) Chou Chiu Ho (Hong Kong SAR) Chow, N C (Hong Kong SAR) Chow Chun Pong (Hong Kong SAR) Chow Man-Yee, A (UK) Chow Paik Har (Malaysia) Chow Pui Yee, P (Hong Kong SAR) Chow Weng Yin (Singapore) Chow Yen Yen, J (Singapore) Chown, S W (UK) Choy Chui Peng (Malaysia) Christian-Iwuagwu, U E (UK) Christina Ting Moi Tein (Malaysia) Christine, D (Mauritius) Christodoulou, E (Cyprus) Christofi, P (Cyprus) Christopher, A (Malaysia) Chrysostomou, P (Cyprus) Chu Chun Kwan, S (Hong Kong SAR) Chua, C C (Malaysia) Chua Chooi Ling (Malaysia) Chua Hee Meng (Malaysia) Chua Hiang Gay (Singapore) Chua Hui Jong (Malaysia) Chua Mei Yee, J (Malaysia) Chua Meng Hui (Malaysia) Chua Peipei (Singapore) Chua Siok Eng (Singapore) Chua Soo Yin, S (UK) Chuah Kok Keng (Malaysia) Chuah Tee Chia (Malaysia) Chuah Yee Lei (Malaysia) Chubili, C M (Zambia) Chue, M (Singapore) Chummun, D N (Mauritius) Chung, C H (Hong Kong SAR) Chung For Yuen, D (Canada) Chung Kwok Wai (Hong Kong SAR) Chung Shui Kwong (Hong Kong SAR) Chung Wing Ki (Hong Kong SAR) Chye Yoke Chin (Malaysia) Ciengiel, A M (Germany) Cikmaca, D (Latvia) Cinta, N S (Romania) Clair, R W (Jamaica) Clark, P H T (UK) Clarke, A J (UK) Clarke, R O (UK) Clarke, S A (UK) Clayton, G A (UK) Cleary, D (Ireland) Clease, E C (Japan) Clements, O J (UK) Coakley, K (Ireland) Cobbold, T G (UK) Cofie, R N A (Ghana) Coghlan, N J (UK) Cohen, I L (UK) Coker, O (UK) Coleman, B T (UK) Coleman, M C (UK) Coleman, T (Ireland) Coles, M D (UK) Collier, J (UK) Collingwood, M (UK) Collins, A M (UK) Collins, D M (UK) Collins, S T (UK) Collison, E K (Ghana) Colwell, D J (UK) Comella, D (Ireland) Comley, J G (UK) Condon, D (Ireland) Connolly, O J (UK) Constantinou, M (Cyprus) Cook, A (UK) Cook, N M (UK) Cooke, C A (UK) Cooke, D (UK) Cooke, E (Ireland) Coomer, P M (UK) Cooney, M (Ireland) Cooney, S J (Ireland) Cooper, C (UK) Cooper, J K (UK) Cooper, L (UK) Cooper, N S (UK) Cooper, R D (UK) Cooper Maat, M J (UK) Copland, M S (UK) Corbishley, S C (UK) Corfield, L J (UK) Corneby, H (UK) Cornelia (Singapore) Cornwall, N L V (Jamaica) Corr, O (Ireland) Cottam, H L (UK) Coulthard, D L (UK) Coventry, L (UK) Cowin, E (UK) Cowin, J M (UK) Cox, S (UK) Coyne, L A (Ireland) Cracknell, T J (UK) Craig, C A (UK) Craig, D I (Trinidad and Tobago) Craig, P (UK) Crampton, N J (UK) Crane, J (UK) Crane, S (UK) Creasey, C (UK) Creasy, E K (UK) Creedon, J J (UK) Cresswell, J R (UK) Cresswell, P J (UK) Croome, G A (UK) Cross, L P (Ireland) Crowley, C N (Ireland) Csiszar, A (Hungary) Csorgo, A (Luxembourg) Cuckston, T J (UK) Cudjoe, C K (Ghana) Cui, X (Ireland) Cui Yu Mei (China) Cullen, G (Ireland) Cumlajee, A (UK) Cunniffe, S (Ireland) Cunningham, B (UK) Cunningham, J (Ireland) Cunningham, M J (UK) Curmi, E (Malta) Curran, M (Ireland) Curtis, J (UK) Curtis, S (UK) Cygan, P (Poland) D Dacre, A M (UK) Dada, M A (UK) Dada, O S (UK) Dai Zhi Min (China) Daka, B (Zambia) Dalton, N (Ireland) Dalton, S (Ireland) Dando, P J (UK) Dang Hong Thu (Vietnam) Dang Li San (Malaysia) Dangeanu, A (Romania) Dangjin (Singapore) Danish Masood (Pakistan) Dao Quang Huy (Vietnam) Dark, J J (UK) Darkwa, D (UK) Darville, S L (UK) Dattani, L (UK) Dave, Y (UK) Davenport, C J (UK) Davidian, A (UK) Davies, D R (UK) Davies, L F (UK) Davies, L M (UK) Davies, O R (UK) Davies, P K (UK) Davies, R (UK) Davies, R (UK) Davies, R M (UK) Davis, D (UK) Davis, J J (UK) Davis, K F (Jamaica) Davison, J (UK) Davison, L (Ireland) Dayalji, R (UK) De Cobain, S J (UK) De Freitas, B (UK) De Jager, A J (UK) De Raffaele, D (Malta) De Silva, C N (Sri Lanka) Dean, G E (UK) Dean, K S (UK) Dean, N (UK) Dearing, P A (UK) Debniak, K (Poland) Declan Tolan (Ireland) Delbaen, B (UK) Dele-Ojo, D O (UK) Deller, S (UK) Delova Tzvetkova, P (Bulgaria) Demeke, N M (UK) Demetriadou, M (Cyprus) Demetriou, M (Cyprus) Dervish, T (UK) Desborough, V A (UK) Desi, O K (Nigeria) Desta, T H (Ethiopia) Devenish, D F (Trinidad and Tobago) Dewshi, M (UK) Dhaliwal, B S (UK) Dhanani, P M (Kenya) Dhar, S (Bangladesh) Dhaval Vijaybhai Shah (UK) Dhudwar, A S (UK) Di, W (Australia) Diaba, E K (UK) Dica, C M (Romania) Dickinson, P M (UK) Didcock, H L (UK) Didenko, T (Russia) Dillon, M (Ireland) Dilworth, J A (UK) Dimmock, G L (UK) Dimova, B (Bulgaria) Dindyal, V (UK) Dineva, M P (Bulgaria) Ding Dong (China) Ding Xiang (China) Dinga, R (Slovakia) Dingani, B P (UK) Dipak Parameswaran (India) Dlamini-Nthaga, T E (Swaziland) Do Thi Hong Van (Vietnam) Do Tran Thuy Trang (Vietnam) Dobos, V (Hungary) Docherty, J (UK) Doggett, L A (UK) Dogra, K (Kenya) Doherty, C C (UK) Doherty, L (UK) Dolor, T E (UK) Doman, L (Mauritius) Dong Huanbo (Hong Kong SAR) Dong Xiaomei (Singapore) Dongol, B (UK) Donnelly, G (UK) Donnelly, M (Ireland) Donohue, G M (Ireland) Doolan, J B (Ireland) Dos Santos Chaves, D M (UK) Douch, L C (UK) Douek, G (UK) Dove, A (UK) Dowdall, H (UK) Doyle, J (Ireland) Doyle, P A (Ireland) Doyle, S M (Ireland) Drever, N M (UK) Drewry, M A (UK) Dsa, G (UK) Du Shurong (China) Dubb, B S (UK) Duckett, O J C (UK) Dudhia, P (UK) Duerden, E (UK) Duffy, C A (Ireland) Duggan, L J (UK) Duignan, L (Ireland) Dulloo Mohammad Iqbal (Mauritius) Dumitrescu, A (France) Duncan, L J (UK) Dunn, C D (UK) Dunn, G (UK) Dunphy, M (Ireland) Duong Do Quyen (Vietnam) Durinina, T (Russia) Durrant, E V (UK) Dusad, R (UK) Dusek, M (Belgium) Dusoye, V (Mauritius) Dvorakova, S (Czech Republic) Dvoretski, O (UK)

68 student accountant

March 2007


December 2006 affiliates

Dyatlova, E (Russia) Dzakpasu, P K (Ghana) Dzida, T (Poland) E Eastwood, E J (UK) Economides, A (UK) Edema, H (Uganda) Edge, C L (UK) Edgington, R P (UK) Edis, C (UK) Edward, S (Uganda) Edwards, C J (UK) Edwards, M (UK) Edwards, N R (St Lucia) Edwards, R R (UK) Effah, G A (Ghana) Eftimie, C (Romania) Ekanje, T (Cameroon) Ekwoge Nee, E J M (Cameroon) Elaine Tay Ee-Ying (Malaysia) Elder, A S (UK) Elegbede, A F (Nigeria) Elekuru, O F (Nigeria) El-Hilu, D (UK) Ellis, J A (UK) Ellis, S L (UK) Elton, S C (UK) Elweru, D W (Uganda) Emmenis, J (UK) Emrit, S (Mauritius) Eng Ai Ni (Malaysia) Eng Li Min (Malaysia) Engku Farhan Engku Azahan (Malaysia) English, S A (Jamaica) English, T J (UK) Enongene, G N (Cameroon) Enowkpa, O P A (UK) Epikhin, I (Russia) Erasmus, P R (UK) Erdelyi, G (Hungary) Eremeeva, I (Russia) Erigadoo, J A (UK) Esiri, J O (UK) Estatiev, K (Macedonia) Estifanos Mehari Tsegaye (United Arab Emirates) Etwire, G K (UK) Evangelou, E (Cyprus) Evans, A T (UK) Evans, D G (UK) Evans, D M (UK) Evans, G W (UK) Evans, J (UK) Evans, J C (Trinidad and Tobago) Evans, L E (UK) Evans, L M (UK) Evans, N M (UK) Evans, R B (New Zealand) Everett, N G (UK) Eze, U (UK) F Fadeyi, K (UK) Fadipe, A (UK) Fagan, P A (UK) Fahad Ali Khan (Pakistan) Faisal Afzaal (UK) Faisal Nadeem (Pakistan) Falconer, B C (UK) Falope-Lawal, B (UK) Fang, N (UK) Faraji, L (UK) Faraz Ahmed Siddiqui (Pakistan) Fareed Ahmed (Pakistan) Fareeha Shareef (Maldives) Farhan Fazal (UK)

Farhan Zaheer (Pakistan) Farley, K (UK) Farmer, A J (UK) Farmer, A J (UK) Farrow, W A (South Africa) Farrukh Hafeez Memon (Pakistan) Fasanmi, O A (UK) Faseeha Naseer (Pakistan) Fateeva, E (UK) Faten Shuib (UK) Fatima Siddiqui (UK) Fauzia Farooq (Pakistan) Fawbert, G N (UK) Fayose, A O (UK) Featherstone, R L (UK) Feltham, E (UK) Fenech, J (Malta) Fenech, R (Malta) Feng, J (China) Feng Chun Hong (China) Feng Hui (China) Feng Jing (China) Fermor, L (UK) Fernando, U E (Sri Lanka) Ferre, D C (UK) Ferrer, N (UK) Feyissa, S (US) Fiaz, M (UK) Field, R (UK) Filatov, S (Russia) Firkins, N (UK) Fisher, C M (UK) Fitzgerald, S C (UK) FitzGibbon, S (UK) Flanagan, O (Ireland) Fleming, M P (UK) Fleming, R A T (Grenada) Fletcher, C A (UK) Fletcher, L A (Ghana) Flinton, J R (UK) Floater, N (UK) Florence, K J (UK) Flynn, V A (UK) Fofana, A A (US) Fofana, M (UK) Foley, A (Ireland) Fong, S O (Hong Kong SAR) Fong Kwok Kai (Hong Kong SAR) Fong Pik Wai (Hong Kong SAR) Fong Tak Jim, J (Hong Kong SAR) Foo, N (UK) Foo, Z (UK) Foo Kwi Mooi (Singapore) Foo Yin Mei, K (Singapore) Foo-Hui Yi (Malaysia) Fookes, M (UK) Foong Kao Ling (Malaysia) Foong Ling Huei (Singapore) Foong Mei Li (Singapore) Foord, P J (UK) Foreman-Peck, A (UK) Formanova, L (Czech Republic) Formas, I (Cyprus) Foroulis, K (Greece) Forson, E F (UK) Foster, G S H (Jamaica) Foster, M D (UK) Foster, T J (UK) Fosu, B A (UK) Fothergill, S N (UK) Foulger, S C (UK) Foulo, N P (Lesotho) Fowler, E F (UK) Fox, L M (UK) Francis, K T (Trinidad and Tobago) Francis, N (UK) Franklin, J (UK) Franks, K J (UK)

Fraser, D (UK) Freedman, J M D (UK) Freeman, A M (UK) Freeman, E (UK) Frimpong, G (UK) Frimpong, S (UK) Frimpong-Manso, S (Ghana) Frost, C (UK) Fry, C L (UK) Fry, J A (UK) Frydel, Z (Poland) Fu Jin Yi (China) Fu Wei (UK) Fu Xia (Germany) Fu Yuan (Singapore) Fuller, J M (UK) Fullerton, L (UK) Fullick, K H (UK) Fun Yan Ling (Malaysia) Funeaux, I (UK) Fung Chu Kwong (Hong Kong SAR) Fung Fong Ting (Hong Kong SAR) Fung Kui Kei, J (Hong Kong SAR) Fung Kwok Kwong (Hong Kong SAR) Fung Ping Ki (Hong Kong SAR) Fung Po Hong, K (China) Furney, G (Ireland) Fye, M (UK) Fylan, P (Ireland) G Gaal, A I (Romania) Gadhavi, D (UK) Gadhavi, S (UK) Gadhia, A R (Kenya) Gaffney, M (UK) Gahan, S M (Ireland) Galea, T (Malta) Galhena, P (UK) Galinov, P S (Bulgaria) Gallacher, M (UK) Gallagher, S (UK) Gambina, G (UK) Gandhi, P (UK) Garbutt, B N (UK) Garbuza, Y (Ukraine) Garner, A H (UK) Garner, C L (UK) Garrett, I J (UK) Garry, P (Ireland) Gartland, E J (UK) Garvey, C C (Ireland) Garvin, B E (Ireland) Gash, C R (UK) Gausi, B (Malawi) Gauzee Mohamad Irshad (Mauritius) Gavaza, V (UK) Gawthorpe, A L (UK) Gaye, P J (UK) Gazdar, M N (Pakistan) Gbenro, O A (UK) Gbondo-Tugbawa, A (Sierra Leone) Ge, P (UK) Geddes, I A (UK) Geeas, O D Z (UK) Gentleman, M J (UK) George, F (UK) George, J (UK) George Teng Kok Wah (Malaysia) Georgiou, I (Cyprus) Geraghty, A A (UK) Gerra, S (UK) Ghazanfar Ali Agha (Pakistan) Gheorghe, A I (Romania) Giannopoulos, V (Greece) Gibson, J A (UK) Gicanda, G (Rwanda) Gifford, A S (UK)

Gilbert, M (UK) Gilhooley, L (Ireland) Gill, S K (UK) Gillart, L (Ireland) Gilmour, L (UK) Gilpin, A (UK) Giri, R (UK) Gitonga, M L (Kenya) Gladden, M C (UK) Glasnovic, M (Croatia) Glen, D N (UK) Gligorevic, T (Serbia) Glover, A (UK) Glover, L (Ireland) Glovnea, G (UK) Glukhov, A (Russia) Gnedkova, N (Russia) Goggin, S (Ireland) Goh Chiou Yi (Malaysia) Goh Joachim (Malaysia) Goh Soo Chan (Singapore) Goh Soo Jen (Malaysia) Golamy, M I (UK) Goldsworthy, C (UK) Golozera, W H (UK) Gomez, E (Ireland) Gondar, L (Ukraine) Goo Ee May (Singapore) Goodacre, J H (UK) Goodrick, P J (UK) Goodwill, O R (UK) Goodwin, J (UK) Goodwin, P J (UK) Gopaul, D (Trinidad and Tobago) Gorbunova, I (Singapore) Gordeeva, S (Russia) Gordienko, A (Russia) Gordon, H (UK) Gordon, L A (UK) Gordon, R (Jamaica) Gorecki, M (Poland) Goromonzi, R S (Zimbabwe) Gospodinova, T (UK) Gotecha, M (UK) Gough, S J (UK) Goy, T (Russia) Grabek, G (Poland) Grace Ch'ng Susien (Malaysia) Graham, J L (UK) Graham, K A (UK) Grainger, B (UK) Graley, V (UK) Gray, A (UK) Gray, S J (UK) Green, G T (UK) Green, J (Jamaica) Green, J (UK) Green, K E (UK) Green, L F (UK) Green, M J (UK) Green, R (UK) Green, S (UK) Green, S L (UK) Green, T M (UK) Greene, C (Ireland) Greenly, A (UK) Greenup, L D (UK) Greer, M A (UK) Gregor, R L (UK) Grenda, K (Poland) Grennan, G (Ireland) Griffin, T (UK) Griffiths, H R (Jamaica) Grigorescu, R A (Romania) Grigoryan, N (Switzerland) Grint, S C (UK) Grozea, R N (Romania) Gruszka, M J (Poland)

Grzegorek, M (Netherlands) Gu, X (UK) Gu Xine (Singapore) Guan Hua Hua, I (Singapore) Guilliford, K A (UK) Gulis, N (Russia) Gumbley, B (UK) Gunagamuwage, D T (Sri Lanka) Guntley, P D (UK) Guo, D (China) Guo, L (China) Guo Kuang Hui (China) Guo Tao (Singapore) Gupta, N (India) Gupta, S (Zambia) Gurminder Jeet Kaur (Malaysia) Gushman, M N (UK) Gutu, V (Moldova) Guvava, M S (UK) Guzzini, N (UK) Gweme, J S (UK) Gwimbi, F T (UK) Gyawu Baffour, B (UK) H Ha Thi Luc (Vietnam) Ha Thi Phuong Giang (Vietnam) Habib, U (Trinidad and Tobago) Habimana, P (Canada) Habtamu Asnko Ewnie (Ethiopia) Habte Beyene Tsehay (Ethiopia) Hadfield, C J (UK) Hadley, D (UK) Hafeez, A (UK) Hafeez, M (Ireland) Hagger, R J (UK) Haibo Bu (China) Hair, C W (Malaysia) Hajduk, R (UK) Haji Mahari, M (Brunei Darussalam) Hakeeta, E (Zambia) Halai, J S (UK) Halcrow, A (UK) Hale, J (UK) Halim Kivanc Sekizkardes (Turkey) Hall, A S (UK) Hall, C M (UK) Hall, J A (UK) Hall, J D (UK) Hall, S M (UK) Hamad, S (UK) Hamandishe, M (Zimbabwe) Hambridge, C S (UK) Hamed, D A (UK) Hamer, R (UK) Hamid, I (UK) Hamid, R (Trinidad and Tobago) Hammond, S R (UK) Han, H (UK) Han Lan (Singapore) Hanan, S R (Ireland) Handler, R M (UK) Handy, K (UK) Hang Ying (China) Hangoma, B (Zambia) Hanley, B (UK) Hanley, R (UK) Hannay, C B (UK) Hanratty, G (Ireland) Hara, K M (Malawi) Hardman, R C (UK) Haria, N (UK) Harika Khanum (Pakistan) Haris, M M (India) Harman, A (UK) Harnden, E D F (UK) Harrichand, P (UK) Harrington, C L (UK)

Harris, R E (UK) Harris, V J (UK) Harrison, N J (UK) Harrison, R L (UK) Harrop, C J (UK) Hartini Binti Ahmad (Malaysia) Harutyunyan, H (Armenia) Harvey, C (UK) Harvey, C E (UK) Harvey, P D (UK) Hashir Rehman (Pakistan) Hashmi, H A (Pakistan) Hasin Ramin (Tanzania) Hassall, R L (UK) Hassan Aslam Sheikh (UK) Hassan Raza (UK) Hassan Sheikh (UK) Hassell, H (UK) Haughton, L A (Jamaica) Haunch, O (UK) Havrdova, K (Australia) Hawkins, S J (UK) Hawwa Yumna (Maldives) Hayes, M B (Ireland) Hayward, S M (UK) He, Y (China) He Peiying (Brunei Darussalam) He Pi Ling (China) He Xiang Rong (China) He Yan Feng (UK) Hearsey, V L (UK) Hearty, E (Ireland) Heath-London, A C (Barbados) Hector, K J (UK) Hedenec, R (Czech Republic) Hedgecox, S L (UK) Heer, P K (UK) Heeralall, A (Mauritius) Heffernan, D M J (UK) Hendratno, J (China) Heng Soo Chin (Malaysia) Hennessy, T M (Ireland) Henry, K A (UK) Herer, A (Poland) Herrity, D (UK) Heslip, J E (UK) Hettiaratchchi, D N (Sri Lanka) Hew, W H (Malaysia) Hewitt, K (UK) Hey, K (UK) Heymeson, S A (UK) Hiba Amin Mandvia (Pakistan) Hidajat, N A (Singapore) Hiew Wei Chun (Malaysia) Higgins, J L (UK) Higgins, R (Ireland) Higgon, E L (UK) Hill, C (UK) Hill, D R (UK) Hill, R M (UK) Hill, T R (UK) Hilliard, K (Ireland) Hillman, K G (UK) Hines, V (UK) Hirani, H P (UK) Hirawat, R (India) Hire, A E (UK) Hirst, A A (UK) Hitchborn, L A (UK) Hitman, O (UK) Hivey, R J (UK) Ho, K W C (Hong Kong SAR) Ho, W M (Singapore) Ho, W P (Hong Kong SAR) Ho, W S (Hong Kong SAR) Ho Ching Man, G (Hong Kong SAR) Ho Hok Yee (Hong Kong SAR) Ho Ka Ying, B (Hong Kong SAR)

March 2007

student accountant


Ho Lai Kwan, P (UK) Ho Li Wan (Malaysia) Ho Man Yan (Hong Kong SAR) Ho Ruo Lin (Malaysia) Ho Siew Chan (Malaysia) Ho Swee Leong (Malaysia) Ho Sze Ling (Hong Kong SAR) Ho Sze Ting (Malaysia) Ho Tsz Ling, S (Hong Kong SAR) Ho Wai Yee (Singapore) Ho Yin Peng (Malaysia) Ho Yuen Tung (Hong Kong SAR) Hoang, L (UK) Hodges, H J (UK) Hodza, B C (Zimbabwe) Hofman, A (UK) Hogan, A (Ireland) Hogan, M L (Ireland) Hoggarth, D (UK) Hoh Lee Ming (Malaysia) Hoi Meng Hwa (Singapore) Holdsworth, A J (UK) Holland, J J (UK) Holloway, S K (UK) Holmes, G L (UK) Holmes, K A (UK) Holomani, M (Slovakia) Holt, A J (UK) Homburg, S (UK) Homer, C (UK) Hong Guat Foon (Malaysia) Hong Keng Siang, D (Malaysia) Hoo, F L (Malaysia) Hoo Ping Hua (Malaysia) Hoon, J W J (UK) Hope, G I (UK) Hopkins, H J (UK) Hopley, C S (UK) Horgan, C (Ireland) Horne, N (UK) Horodyski, P (Poland) Horsfall, J (UK) Horsfall, P A (UK) Horvathova, I (Slovakia) Hosanee, N (Mauritius) Hosenbux, Z B (UK) Hosiawa, M (UK) Houghton, H S (UK) How, H C (UK) Howell, A C (UK) Howes, T J (UK) Howland, C M (UK) Hu, H H (UK) Hu Hun Hui (Malaysia) Hu Pei Qi (Singapore) Hua, M (China) Hua Zhang (UK) Huang, S (Singapore) Huang, X (UK) Huang Hui (Singapore) Huang Jian Min, J (China) Huang Mao Huan (China) Huang Ting Li (China) Huang Yuan Fang, T (China) Huckfield, N L (UK) Hudson, A (Trinidad and Tobago) Hue Han Ni (Malaysia) Huey Har, N (Malaysia) Hughes, E J (UK) Hughes, J J (Ireland) Hui Ka Man (Hong Kong SAR) Hui Lai Lin (Malaysia) Hui Lai Mei, M (Hong Kong SAR) Hui Man Ling (Hong Kong SAR) Hui Wing Fun (Hong Kong SAR) Hui Yuk Fong (Hong Kong SAR) Humphreys, L (UK) Humphries, T A (Ireland) Hung, H C (Hong Kong SAR) Hung King Sang, A S (Mauritius) Hung Yuen Man (Hong Kong SAR) Hunt, M D (UK) Hunter, W S T (UK) Hurford, P W (UK) Hurley, N (UK) Huseyin, S (UK) Hussain, A (UK) Hussain, A (UK) Hussain, D E (UK) Hussain, Q S (UK) Hussain, S R (UK) Hussain, T (Pakistan) Hutchinson, S (UK) Hutton-Mills, D (UK) Huynh, D T (Vietnam)

70 student accountant


December 2006 affiliates

Hyde, L A (UK) Hyland, M (Ireland) Hylands, J (UK) I Ibrahim, B (UK) Ibrahimov, Z (Azerbaijan) Iddrisu, A (Ghana) Idrees, M (UK) Iga-Kalanda, S (Uganda) Ikegulu, N (UK) Ikram Ul Haq (UK) Illsley, J (UK) Imohe, E (UK) Imoukhuede, O O (UK) Imran Khan (Pakistan) Imwiko, A K (Zambia) Ince, A (UK) Ingle, G M (UK) Inglis, A E G (UK) Ioannou, M (Cyprus) Ioannou, N (UK) Ionescu, A C (Romania) Ionescu, B C (Austria) Iosif, N (Cyprus) Ip Hoi Yee (Hong Kong SAR) Ip Oi Wah, O (Macau SAR) Iqbal, S (UK) Iqbal Ahmad (UK) Irfan Ullah Khan (Pakistan) Isari, K (Mauritius) Isbell, S (UK) Isherwood, J R (UK) Isherwood, M (Ireland) Islam, M W (UK) Issaev, D (Russia) Isshaq, M Z M (Ghana) Ivan, A B (Romania) Ivanel, A (Romania) Ivanov, M I (Romania) Ivanovici, A A (Romania) Ivey, M J (UK) Ivy Goh Siok Yee (Malaysia) Iwaloye, A D (UK) Iwanicka, M S (Netherlands) Iwunna, I C (Nigeria) J Jackson, C (UK) Jackson, K M (UK) Jackson, S N (Jamaica) Jackson, T (UK) Jaghy, N (UK) Jagpal, S S (UK) Jain, A (UK) Jain, B (Ireland) Jamal, S (UK) Jamantiene, R (UK) James, J D (UK) James, N (UK) James, S V (UK) James, S W D (UK) Jameson, K (Ireland) Jamil-Ahmad (UK) Janakova, M (Czech Republic) Jane-Heidsiek, C (UK) Jang, V (UK) Janik, T (Poland) Jarnot, P (Poland) Jasard, R K (UK) Jasokumar, C (UK) Jatha, D R (Mauritius) Javaid-Rahman (Pakistan) Jawad Shafique (Pakistan) Jawahir, L M (Trinidad and Tobago) Jayaratne, S K (UK) Jayasooriya, S M (Sri Lanka) Jayatilaka, C A (UK) Jayemanne, S A C (Sri Lanka) Jeebodhun, S K (Mauritius) Jefferies, K (UK) Jeffrey, H (UK) Jelev, N J (Russia) Jenkins, E J (UK) Jenkins, L J (UK) Jenks, A W (UK) Jennings, I (UK) Jennings, J B (UK) Jeram, M R (UK) Jerram, V A (UK) Jeya Poh Wan Suppiah (Singapore) Jeyarajah, S (UK) Jia Bin (China) Jiang, Y (UK) Jiang Honghong (Singapore)

Jiang Mei Hua (China) Jiang Shifen (UK) Jiang Xingxin (Singapore) Jiang Ying (China) Jiang Yun (China) Jim Chiao Yin, D (Malaysia) Jin, T (UK) Jivanjee, T G (Kenya) Joann Melissa Chow (Malaysia) Joda, A A (UK) Johal, R (UK) John, W (UK) John-Baptiste, P (UK) Johnson, K H (UK) Johnson, M D (Thailand) Johnson, R (Trinidad and Tobago) Johnson, R A (Jamaica) Johnston, M A (UK) Johnston, V (Ireland) Jones, B P (Ireland) Jones, E (UK) Jones, H (UK) Jones, H A C (UK) Jones, P G (UK) Jones, P I (UK) Jones, S (UK) Jones, S (UK) Jones, S D (UK) Josen, K K (UK) Joshi, M P (UK) Joshua, U (Nigeria) Josiah, M A (Kenya) Joslin, J (UK) Jotev, Y (Bulgaria) Jovanovic, M (Serbia) Joyce Lim Syn Ai (Malaysia) Ju Jia (Singapore) Ju Yan (Singapore) Juan Suet Leng (Malaysia) Juggoo, T (UK) Jugnarain, J (Mauritius) Jun Wen Ma (UK) Junaid Hameed (Pakistan) Jurgel, R (Lithuania) K K M Lakmini Kumari (Singapore) Ka Yun Wan, D (UK) Kachale, C S (Malawi) Kachela, M R (Libya) Kachinda, B (Zambia) Kachisa-Sakala, N (Cayman Islands) Kaczorowska, K (Poland) Kadri, S M A (UK) Kaggwa, F (Uganda) Kagimu, A S (Uganda) Kaheru, F (Uganda) Kakkad, D (UK) Kalala, K (Zambia) Kalaote, E M (Botswana) Kalinga, B C (Malawi) Kalli, E M (Cyprus) Kalra, H S (UK) Kalsi, B (UK) Kalsi, H K (UK) Kalsi, H K (UK) Kaluwa, W H B (Zambia) Kam, W K (Malaysia) Kamaleswaran, V (Sri Lanka) Kamara, L (Sierra Leone) Kamariza, J (Uganda) Kamau, P N (UK) Kamran (Afghanistan) Kamran Ahmed Jamal (UK) Kamran Mustafa (UK) Kamran Sher Ali (Pakistan) Kamrul Hasan, S M (Bangladesh) Kamugasa, S G (UK) Kamukama, M (Uganda) Kamupira, S S (UK) Kanagasingam, D (UK) Kanagathurai, G (UK) Kandi, H R (UK) Kane, A R (UK) Kang, J (UK) Kang Kee Yen (Malaysia) Kangwa, K (Zambia) Kansagra, G M (UK) Kapambwe, A (Zambia) Kaportseva, O (UK) Kapustina, L (Russia) Kara, P (UK) Karanja, M M (Kenya) Karbowski, G (Poland) Karen Lee, C Y (Malaysia)

Karia, A M (UK) Karikari-Boateng, T K (UK) Karir, J (UK) Karki, B B (Nepal) Karli, G (Hungary) Karsan, R N (UK) Kartapanis, M (Cyprus) Karungu, V (UK) Kasar, A B (UK) Kashif Alam Khan (Pakistan) Kashif Rizwan (United Arab Emirates) Kashif Shabbir Shaikh (Pakistan) Kashtanova, E (Russia) Kasirye, M (Uganda) Kasolo, Y (Uganda) Kassa, T Y (Ethiopia) Kassim, R O R (UK) Kaster, M (Hong Kong SAR) Kasule Kawooya, A (UK) Kateregga, F (Uganda) Katiso, L A (Uganda) Kato, C (Uganda) Katongo, K M (Zambia) Katyal, M (UK) Kaur, P (UK) Kavas, M (UK) Kavita Doriraj (Malaysia) Kayaga, M F (Uganda) Kazakova-Hristova, T S (Bulgaria) Ke, X (China) Kedir Getu Mohammed (Ethiopia) Kee Hui Hui (Malaysia) Kee Seow Yee (Malaysia) Keggin, V J (UK) Kek Siow Hoon (Malaysia) Kell, E L (UK) Kelly, A M (Ireland) Kelly, I J (UK) Kelly, S (UK) Kelross, I (UK) Kelsey, Y (UK) Kemp, D L (UK) Kennedy, G M (Ireland) Kenneth, F C (UK) Kenny, B M (UK) Kenny, V M (Ireland) Keoreng, S (Botswana) Kerai, R (UK) Kerby, S J (UK) Kerfoot, D (Ireland) Kerhoas, A T (UK) Kerk Chew Hoon (Singapore) Kernasovsky, A (Ukraine) Kerr, S J (UK) Keting Zhang (UK) Kett, N V (UK) Kettey, W (Ghana) Kgomotso, P H (Botswana) Khairus S Bin Abd Jalil (Malaysia) Khalid Moh'd Abdel Rahman (UK) Khalid Mohmmed Albadi (Oman) Khan, A (UK) Khan, A B (UK) Khan, H (UK) Khan, M Z (UK) Khan, S (UK) Khan, S (UK) Khanh Ly Nguyen (Vietnam) Khaw, P Y (Malaysia) Khine Soe Oo (UK) Kho Wei Wei (Malaysia) Khondoker, A N M (UK) Khong, S M (Australia) Khoo Kean Heng, K (Malaysia) Khoo Kim Hock, K (Malaysia) Khoo Li Cheng, E (UK) Khor En Lai (Malaysia) Khor Soo Hoon (Malaysia) Khowe, P (Botswana) Kiggundu, R (Uganda) Kim, J (UK) Kinalwa, M (Uganda) King, A V (UK) King, V (UK) Kingston, S J (UK) Kioi, A W N (Kenya) Kiossa, K (Russia) Kiran Arshad (Pakistan) Kirby, B (Ireland) Kirby, C (Ireland) Kirimanyi, J V (Uganda) Kirinde, D (UK) Kirk, D J (UK) Kirk-Kwofie, M (Ghana) Kirori, N N (Kenya)

Kirpalani, R (UK) Kirule, I (Latvia) Kita, P (UK) Kitale, M (Kenya) Kitheka, M K (Kenya) Kiyingi, P (Uganda) Klair, G (UK) Kliber, M I (Ireland) Klosinska, A J (Poland) Knowland, W E (UK) Ko Bee Cheng (Malaysia) Ko Chin Tze, J (Malaysia) Ko Ngar Han (Hong Kong SAR) Koay Chow Liang (Malaysia) Koay Liang Kheng (Malaysia) Kobusingye, C (Uganda) Kobusingye Mugabi, A (UK) Kofterou, V (Cyprus) Koh, C J (UK) Koh, J W (Malaysia) Koh Beng Chiew (Singapore) Koh Chong Wooi (Malaysia) Koh Ding Hong (Malaysia) Koh Phui Li (Singapore) Koh Seok Wei (Malaysia) Kojevnikova, N (Russia) Kok Chin Chong (Singapore) Kok Soon Weng (Malaysia) Kolczak, B (Poland) Koledoye, Y M (UK) Kolmanova, L (Australia) Komala Govinda Raju (Malaysia) Komodromos, C (UK) Komozorova, E (Ireland) Komugisha, J (Uganda) Kondratiouk, E (Russia) Kong, C H (Hong Kong SAR) Kong Wai Kit, V (UK) Konstantinov, A (Finland) Kopper, M (Slovakia) Kopytin, V (Russia) Kot, A (Poland) Kotecha, M P (UK) Koudiarov, A (Russia) Koufaris, N C (Cyprus) Kousi, C (Cyprus) Kovacik, M (Slovakia) Kovacs, T (Hungary) Kovarova, D (Czech Republic) Kowalczyk, P (Poland) Kowe, T O (UK) Krasnyanskaya, I (UK) Krastina, I (Latvia) Krauze, A (Latvia) Kretchetova, O (Russia) Krishnan, R (India) Kroeger, C R (Russia) Krolikowski, T W (Poland) Krotkova, M (Russia) Ku Tat Wing (Hong Kong SAR) Kuan Tip Leng (Hong Kong SAR) Kuan Yen Nah (Singapore) Kubalka, P (UK) Kubalova, M (UK) Kucera, J (Czech Republic) Kuchynova, M (Slovakia) Kuderbux, F B (Mauritius) Kuek Cheng Cheng, S (Singapore) Kuek Shu Yi (Malaysia) Kuhlhoff, W (UK) Kulik, J (Czech Republic) Kumar, R (UK) Kumaranayake, R (Australia) Kumi, E (Ghana) Kung Hiu Ngar (Hong Kong SAR) Kunwar, J (Nepal) Kupiniene, R (Lithuania) Kusah Jr, B T (UK) Kusi, P P (UK) Kusi Appouh, D (UK) Kuwornu-Adjaottor, E (Ghana) Kuzi, C (Kenya) Kuznetsova, S (Russia) Kwan Hiu Fung (Hong Kong SAR) Kwan Kei Shing (Hong Kong SAR) Kwatiwani, R C (Malawi) Kwok, C Y F (Hong Kong SAR) Kwok Ka Huen (Hong Kong SAR) Kyere, A (Ghana) Kyewalabye, R S H (Uganda) Kyomugisha, S M (Uganda) L La Hausse De Lalouviere, J (Mauritius)

Laboso, J C (Kenya) Lacaze, M C L (Mauritius) Lacey, J L (UK) Lachowicz, P (Poland) Lai Chee Tow (Malaysia) Lai Hui Mei, V (Singapore) Lai Ka Wai (Hong Kong SAR) Lai Ka Yee (Hong Kong SAR) Lai Kit Ying (Hong Kong SAR) Lai Li Lin (Malaysia) Lai Wah Fong (Malaysia) Lai Yoke Har (Singapore) Lai-Yi Cheung (UK) Lakhani, R A (Pakistan) Lal, J (Pakistan) Lal, K (UK) Lally, D S (Ireland) Lam, H M (Hong Kong SAR) Lam, Y M (Hong Kong SAR) Lam Bik Tung (Hong Kong SAR) Lam Kai Yu (Hong Kong SAR) Lam Kim Hung (Hong Kong SAR) Lam Kin Wang (Hong Kong SAR) Lam Lai Peng (Hong Kong SAR) Lam Pik Shan, M (Hong Kong SAR) Lam Sheung Wan, E (Hong Kong SAR) Lam Shuen, C (Hong Kong SAR) Lam Shuk Yee, S (Hong Kong SAR) Lam Sui Yin (UK) Lam Tze Yin (Singapore) Lam Yiu Bun (Hong Kong SAR) Lam Yu (Hong Kong SAR) Lam Yuen Huey (Singapore) Lam Yuk Chun (Hong Kong SAR) Lam Yuk Yee (Hong Kong SAR) Lamunu, S (Uganda) Lan, S (Cambodia) Lane, C H (UK) Lang, G (UK) Lantry, D (UK) Lanzon, K (Malta) Lartey, N L (Ghana) Lartey-Asuinura, E (Ghana) Lascutoiu, A (Romania) Latif Meta Sari (Singapore) Latt Latt (Singapore) Lau, C K (Hong Kong SAR) Lau, H K (Hong Kong SAR) Lau, J (UK) Lau, M H T (Hong Kong SAR) Lau, P W F (UK) Lau, W S (Hong Kong SAR) Lau Hwei Hwei (Singapore) Lau Ka Leung (Hong Kong SAR) Lau Lee Ming (Singapore) Lau Pei Yee (Malaysia) Lau Shiau Wei (Singapore) Lau Su Jun (Malaysia) Lau Yeuk Fan (Hong Kong SAR) Laukaitis, R (Lithuania) Lau-Kang-Wah, K F (Mauritius) Laver, R M (UK) Law, C A (UK) Law Lian Tin, N (Singapore) Law Mei Mei (Malaysia) Law Shu Wah Shophia, S (Hong Kong SAR) Law Shuk Han, F (Hong Kong SAR) Law Wei Ying (Singapore) Lawal, O F (UK) Lay Lee Sze (Malaysia) Lazaridou, T (Cyprus) Le, A (UK) Le Huray, M P (UK) Le Maitre, S (Trinidad and Tobago) Le Thi Thu Hien (Vietnam) Le Tissier, S J (UK) Lean, K A (UK) Lee, C H (Hong Kong SAR) Lee, D (Russia) Lee, F M (UK) Lee, H C (Malaysia) Lee, J (UK) Lee, J L (UK) Lee, L J (UK) Lee, W Y (Hong Kong SAR) Lee Ai Geok, J (Singapore) Lee Boon Lai (Malaysia) Lee Chaw Hsien (Malaysia) Lee Cheng Hong (Malaysia) Lee Cheong Ming, A (Hong Kong SAR) Lee Chern Lin (Malaysia) Lee Chong Ping (Malaysia) Lee Choon Yen (Singapore)

March 2007


Lee Fei Chie (Malaysia) Lee Hooi Fong (Malaysia) Lee Hui Woon (Malaysia) Lee Ju Vern Ryan (Malaysia) Lee Ka Pik (Hong Kong SAR) Lee Kok Ping (Malaysia) Lee Li Peng (Malaysia) Lee Mee Fei, C (Malaysia) Lee Mei Ling (Malaysia) Lee Ming Wen (Singapore) Lee Pak Hong (Hong Kong SAR) Lee Pei Ying, J M (Malaysia) Lee Peijin (Singapore) Lee Phui Kuan (Malaysia) Lee Shuk Man, S (Hong Kong SAR) Lee Si Jac (Malaysia) Lee Siu Yue, R (Hong Kong SAR) Lee Soh Fun, A (Malaysia) Lee Sook Fun (Malaysia) Lee Sui Yin (Hong Kong SAR) Lee Swee Wan (Malaysia) Lee Sze Teng (Malaysia) Lee Tean Chu (Singapore) Lee Wai Lan (Hong Kong SAR) Lee Wai Sze (Hong Kong SAR) Lee Wan Cheng, M (Singapore) Lee Yan Mee (Malaysia) Lee Yen Yen (Singapore) Lee Yin Shan (Singapore) Lee Zhang Hoeng (Singapore) Lee Zhi Min (Malaysia) Legoff, J C (Mauritius) Legrys, K R (UK) Leigh, K (UK) Lemalue, K B (Cameroon) Lennon, C A (UK) Lennon, D (Ireland) Lenong, S (Botswana) Leonard, D S (Ireland) Leong Kwai Weng (Malaysia) Leong Mun Foong (Malaysia) Leong Seng Meng (Malaysia) Leong Voon Kong, C (Malaysia) Leong Wei Inn (Singapore) Leong Yu Ming, K (Malaysia) Leow Chan Khiang (Malaysia) Leow Poh Liew (Singapore) Lerck, C (UK) Lesa, B P (Zambia) Lessman, D P (UK) Leung, C (UK) Leung, L C (Hong Kong SAR) Leung, S L (Hong Kong SAR) Leung Chui Ling (Hong Kong SAR) Leung Chun Kit, K (Hong Kong SAR) Leung Fung Yu (Hong Kong SAR) Leung Hoi Sze (Hong Kong SAR) Leung Hoi Sze, J (UK) Leung Hoi Wah, J (Hong Kong SAR) Leung Hoi Yan (Hong Kong SAR) Leung Ka Fai, D (Hong Kong SAR) Leung Ka Ki Alex (Hong Kong SAR) Leung Ka Kit (Hong Kong SAR) Leung Kwan Kei, J (Hong Kong SAR) Leung Kwok Wing, R (Hong Kong SAR) Leung Ming Yan (Hong Kong SAR) Leung Oi Man, M (UK) Leung Pui Hing (Hong Kong SAR) Leung Pui Sze (Hong Kong SAR) Leung Wai Man (Hong Kong SAR) Leung Yim Fan (Hong Kong SAR) Leung Yuen Yee (Hong Kong SAR) Levenberg, B A (UK) Levshun, O (Ukraine) Levy, B M (Jamaica) Lewis, S J (UK) Li, J (China) Li, L (Singapore) Li, L (UK) Li, L (UK) Li, M (UK) Li An Fu (China) Li Bo (China) Li Chin Shan (Hong Kong SAR) Li Fengxia (Singapore) Li Haipeng (China) Li Han Bing (China) Li Huaying (China) Li Hui Hua (Hong Kong SAR) Li Jian (Singapore) Li Juan Li (UK) Li Kwee Ham, C K (UK) Li Lufang (China) Li Lulu (China)

Li Na (Ireland) Li Nan (Australia) Li Renjun (China) Li Rui, L (China) Li Shuzhuang (Singapore) Li Wai Yin (Hong Kong SAR) Li Wanjun (China) Li Xue Cai (UK) Li Ying (China) Li Yu (Singapore) Li Yuet Cheong, W (UK) Li Zhixiong (Ireland) Lian, X (UK) Lian Ah Bee (Singapore) Lian Yimin (China) Liang, B (UK) Liang Yee Hau (Malaysia) Liaw Pei Ling (Singapore) Libent, D (Tanzania) Liddel, I S (UK) Liew, H B F (Singapore) Liew, M Y (Malaysia) Liew Ah Chiou, J (Singapore) Liew Chee Keong (Malaysia) Liew Tiong How (Malaysia) Liew Tzing-Yee (Malaysia) Ligeti, E M (Hungary) Lill, D J (UK) Lim, H L (Malaysia) Lim, M L (Singapore) Lim, S C (Malaysia) Lim Bee Lay, S (Singapore) Lim Cheng Wei (Brunei Darussalam) Lim Chia Lu (Malaysia) Lim Chia Wen (Singapore) Lim Chin Kok (Singapore) Lim Chun Tat (Singapore) Lim Chwee Tee (Malaysia) Lim Ee Ling, E (Malaysia) Lim Hsin Wei (Malaysia) Lim Junmei, V (Singapore) Lim Kah Ghee (Malaysia) Lim Kek Yong (Malaysia) Lim Kok Leng (Malaysia) Lim Kow Hian, P E M (Mauritius) Lim Lee Gek (Singapore) Lim Lie Lie (Singapore) Lim Ming Ming Fiona (Singapore) Lim Pei Nee (Malaysia) Lim See Yee (Singapore) Lim Seng Yu, J (Malaysia) Lim Shy Lei (Malaysia) Lim Soo Har (Malaysia) Lim Soo Yee, P A (Singapore) Lim Wee Pao (Singapore) Lin Jie (China) Linda Wong Ko Lee (Malaysia) Lindsay, G J (UK) Line, N M (UK) Ling, T (UK) Ling Da (China) Ling Kay Choon (Singapore) Ling Nah, L (Malaysia) Liok May Chien, V (UK) Liong Hui Chian (Malaysia) Lipinski, K (Netherlands) Lisi Qiu (UK) Lisnikova, E (Czech Republic) Liu, J (UK) Liu, X (New Zealand) Liu Chen Yan (China) Liu Chun (China) Liu Hing Yee (Hong Kong SAR) Liu Huan (China) Liu Huan (Singapore) Liu Jie, L (China) Liu Jun (China) Liu Ming (China) Liu Ming, M (Singapore) Liu Qing Lin (Singapore) Liu Weiwei (China) Liu Wing Chun (Hong Kong SAR) Liu Yan Chen (China) Liu Yi (Singapore) Liu Yu (China) Liu Yu (China) Livermore, M (UK) Livingston, M A (UK) Livingstone, A L (UK) Lloyd, S L (UK) Lloyd, V A (UK) Lo, C (UK) Lo, Y Y (Hong Kong SAR) Lo Yee Yein, I (New Zealand) Lo Chun Chun (Hong Kong SAR)

Lo Fai Shing (Hong Kong SAR) Lo Mee Ling (Hong Kong SAR) Lo Sau Man, C (Hong Kong SAR) Lo Siaw Jun (Singapore) Loach, M A (UK) Lockett, A (UK) Loh, S L (Malaysia) Loh Bohan (Singapore) Loh Kee Chen, S (Singapore) Loh Mun Keat (Malaysia) Loh Pei Sun (Malaysia) Loh Siew Ling (Malaysia) Loh Sock Ping, S (Singapore) Loi, M C (Singapore) Lok Man Yi, E C (Hong Kong SAR) Lomas, C L (UK) Long Shiau Wee (Singapore) Long Ting (China) Long Ying Ru, E (China) Longair, N (UK) Longshaw, K (UK) Loo Jack Lee (Malaysia) Loo Ping Ling (Malaysia) Loo Wen Pei (Malaysia) Loo Yijing (Singapore) Looi Siow Yng (Malaysia) Lopez, S (Malaysia) Lopez-Smith, V P (UK) Lorgat, Y (UK) Lott, M C (UK) Lou, B (UK) Louca, L (Cyprus) Love, V C (UK) Lovett, D K (Bermuda) Low, J S C (Malaysia) Low Chee Wai (Malaysia) Low Chee Wei, R (Singapore) Low Hooi Li, J (Malaysia) Low Jin Mei (Malaysia) Low Lai Kuan (Malaysia) Lowery, R (UK) Loy Kai Tin, J (Singapore) Lu Yi (China) Lu Yin Xin (China) Lubna Sajjad (Pakistan) Lucas, S E (UK) Luchmeeparsad, A (UK) Luchmun Roy, A (Mauritius) Lui Hoi Kwan, B (Singapore) Luk Nga-Nam, P (UK) Luk Yee Moon, S (Hong Kong SAR) Luke, M I (UK) Lum Wah Kong (Malaysia) Lungu, O L (Zambia) Lunk, J M (UK) Luo, M C (Zambia) Luo Jun (China) Luo Yuxin (China) Lwando, T R (Zambia) Lyapov, F (Bulgaria) Lyjak, W (Poland) Lynch, L S (Barbados) Lynch, M (UK) Lynn, C (Canada) Lynn, M R (UK) Lyon, D (UK) Lyon, K (UK) M Ma, K L (Hong Kong SAR) Ma, L (UK) Ma, S S (UK) Ma, S T (Hong Kong SAR) Ma, T M W (UK) Ma Bee Kin (Singapore) Ma Lan (China) Ma Qianlu (China) Ma Tianru (New Zealand) Maaz Khalid Baig (Pakistan) Macan, A (UK) Macdonald, A (UK) Macdonald, A (Ireland) Machimbidza, A C (Zimbabwe) Mack, C T M (UK) Mackenzie, H (Australia) MacLean, F M (UK) Macrae, C O (Sierra Leone) Maddocks, C V (UK) Mafeni, C U (Malawi) Magner, M P (Ireland) Magombo, D W (Malawi) Mah Yu Zhen (Singapore) Maha Gamage, A D (Sri Lanka) Mahadeo, S (US) Mahendra, A S A (UK)

Mahian, P (UK) Mahler, A (Hungary) Mahmood, E (Pakistan) Mahon, C (Ireland) Mahon, J A (Ireland) Maidment, E J (Ireland) Maina, P K (South Africa) Maisuria, M P (UK) Majumder, B (UK) Mak, S M (Hong Kong SAR) Mak Wai Sum (Hong Kong SAR) Mak Yin Fan (Hong Kong SAR) Makombe, J (Zimbabwe) Malama, F (Zambia) Malhi, M S (UK) Malicki, P (Poland) Malik, I (UK) Malik, S (UK) Malik, S (Pakistan) Malik Raheel (Pakistan) Mallam Hassam, I (Mauritius) Malone, D (Ireland) Malough, R J (UK) Maltby, A (UK) Man Ka Fai (Hong Kong SAR) Man Wai Ling (Hong Kong SAR) Mandal, S (United Arab Emirates) Mandaliya, R (United Arab Emirates) Mandre, J (Uganda) Mangala, H (Zambia) Mangwayana, D P (Zimbabwe) Manimaran Rajan (Singapore) Mannion, C (Ireland) Manoharan, T (UK) Mansaray, K A (UK) Mansoor, I (UK) Mansoor S Hajiadam (Pakistan) Mantembe, B (Zambia) Manton, G J (UK) Manyonga, R (Zimbabwe) Maodus, M (Croatia) Mapingire, G (Zimbabwe) Mapungwana, E (Zimbabwe) Maqbool, M Y (Pakistan) Mar, P Y (Malaysia) Marchenko, M (Russia) Marchione, G L (UK) Marinov, P (Bulgaria) Mariyapera, A (Zimbabwe) Mark, J (UK) Marley, M A (US) Marryam Ali (United Arab Emirates) Marsden, S (UK) Marsh, E (UK) Martin, J (UK) Martin, J F (UK) Martin, M (Trinidad and Tobago) Martin, S (UK) Martinez Jaray, M (St Lucia) Mary Joseph, P (Sri Lanka) Mashiri, P (UK) Masny Jankowska, P (Poland) Mason, J E (UK) Masson, B S (UK) Matharage Don, C S (Sri Lanka) Mathew, M A (Malaysia) Matienga, T M (Zimbabwe) Matovu, P K (Uganda) Matsiash, V (Russia) Matthams, M D (UK) Matthews, J (UK) Mattock, H (UK) Maunsell, R (Ireland) Mawson, L (UK) May Pwint Phyu Than (Myanmar) Mayho, G (UK) Mayombwe, C H (Uganda) Mayungbe, J O (UK) Mazingaizo, D (Zimbabwe) Mbaziira, T (Uganda) Mbewe, R (Zambia) Mbo, M (Botswana) Mboma, M M (Malawi) Mbulaje, B (Malawi) Mbulo, T (UK) Mbwana, A K (Malawi) Mc Auliffe, A (Ireland) Mc Cabe, D (Ireland) Mc Cartney, S (Ireland) Mc Eneff, G J (Ireland) Mc Namara, S L (Ireland) Mc Parland, R J (Ireland) Mcateer, S (Ireland) McBain, C (UK)

McCabe, A (Ireland) Mccabe, P (UK) McCarthy, S (Ireland) McClure, S E (UK) McColl, N S (UK) Mccrea, C T J (UK) McCumiskey, A (Ireland) McDonnell, E G (Ireland) McEvoy, S D (Ireland) Mcfarlane, L (UK) McGill-Alfonso, S M (Trinidad and Tobago) McGilloway, S (UK) McGovern, T P (UK) McGowan, M G (UK) McGranaghan, G (Ireland) McGuigan, J (UK) McGuire, P (Ireland) McIntosh, D L (UK) McIntyre, M J (UK) Mckenzie, A J (UK) Mckeown, M (UK) Mclaughlin, F (Ireland) Mclean, W K (UK) Mclornan, G (Ireland) Mcloughlin, R P (UK) Mcmahon, B (Ireland) McMahon, J D (UK) McMillan, J F (UK) McNabb, T M (Ireland) Mcnally, L J (UK) McNamara, B (Ireland) Mcnamara, S (Ireland) McNeill, T (UK) McSherry, J R (Ireland) Mctigue, T (Ireland) MD Sabbir Murad (UK) Mdluli, S O (Swaziland) Mee, A J (UK) Meera, K (India) Meghoma, R W (UK) Mehandiratta, V (India) Mehdi Malik (Pakistan) Meher Idrees (Pakistan) Mehreen Rubnawaz (Pakistan) Mehta, A (UK) Mehta, C M (UK) Mehta, K N (UK) Mehta, N N (UK) Mehta, S (UK) Mehta, T (UK) Meiksane, V (Latvia) Melezinek, P (Czech Republic) Mencl, P (Czech Republic) Meng, J (Canada) Mensah, J A (UK) Mensah, N (Ghana) Mepham, S J (UK) Mepsted, D J (UK) Merlan, A A (Romania) Merza, H (Bahrain) Mesfin Bogale Gebre (Ethiopia) Metcalfe, P J R (UK) Mettis, P (Greece) Meyer, D M (UK) Mezhakova, S (Russia) Mfikwa, M T (UK) Mhlanga, E (Zimbabwe) Miamba, H (Zambia) Miao Xiao Ling (China) Mic, M (UK) Michael, G (Cyprus) Michaelson, A (UK) Michurina, N (Kazakhstan) Middleton, P D (UK) Midgley, G (UK) Miguel, G B (UK) Mihai, M (Romania) Mihelic, K (Slovenia) Mikadze, A (Georgia) Milford, L S (UK) Miller, A J (UK) Miller, E (Malta) Milligan, R L (UK) Millington, A (UK) Mills, S (UK) Millwala, N (United Arab Emirates) Milner, N (UK) Minall, D J (UK) Minarikova, D (Czech Republic) Minhaz Muhammad Ali (Pakistan) Mirza, N A (UK) Miskeje, L (Slovakia) Misoi, A K (Kenya) Mistry, J (UK)

Mistry, O B (UK) Mital, A (UK) Mitcham, J W (UK) Mitchell, L J (UK) Mitchelmore, A (UK) Mithani Adnan (Pakistan) Mitton, A (Ireland) Mkandawire, C H (Malawi) Mkhonta, D S (Swaziland) Mo, H (Malaysia) Mochkine, D (Russia) Modat, N (Germany) Modisane, C (Botswana) Moeed-Ul-Hassan Temuri (Pakistan) Mohamed, Y (Malaysia) Mohamed Abdallah (UK) Mohamed Ali, I S (Qatar) Mohamed Yunus Vhora (UK) Mohammad Ahsan Tausif (Pakistan) Mohammad Ali Chohan (Pakistan) Mohammad Asad (UK) Mohammad Ghazi Abu Alrob (Jordan) Mohammad Imran Ranawaya (Pakistan) Mohammad Mehraj Mahmood (UK) Mohammad Omer Jawwad (Pakistan) Mohammad Qasim Khurshid (Pakistan) Mohammad Saad Wali (Pakistan) Mohammad Shoaib (United Arab Emirates) Mohammed, A (Trinidad and Tobago) Mohammed A M, R (UK) Mohammed Ali Siraj (Pakistan) Mohammed Imran Sheikh (UK) Mohammed Shackor (UK) Mohammed Valli (Pakistan) Mohansingh, I K (Trinidad and Tobago) Mohd Arif Bin Mohd Fateh (Malaysia) Mohd Faizal Abdullah (Malaysia) Mohd Husni Zainal Abidin (UK) Mohd Kharuddin, K A (Malaysia) Mohd Najib Mohd Saman (Malaysia) Mohd Nazersham Mansor (Malaysia) Mohd Nordin, A Y (Malaysia) Mohindru, M (UK) Mohsin Musa Mohsin (Oman) Mohsin Zahid (UK) Mohsin Zaib (Pakistan) Mokonchu, E A (Cameroon) Molefe, T B (Botswana) Molinero, M (UK) Molla, D (Ethiopia) Molloy, A W (UK) Molloy, C (UK) Moloney, E (Ireland) Molulu, V M (UK) Momanyi, P O (Kenya) Monahan, A G (UK) Montrichard, K D (Trinidad and Tobago) Moo Pau Nyok (Singapore) Moodie, S A (UK) Moor, C E (UK) Moore, B (Ireland) Moore, E G (UK) Moore, E J (Ireland) Moran, S T (Ireland) Morgan, A J (UK) Morgan, C S (UK) Morgan, J R (UK) Morgan, K (UK) Morgan, L (Ireland) Morgan, L (UK) Morgan, S E (UK) Morley, M J (UK) Morozova, O (Russia) Morris, L C A (UK) Morris, L M (UK) Morris, M J (UK) Morris, N J (UK) Morris, S K (UK) Morter, S A (UK) Mortimer, C L (UK) Morton, H (UK) Morton, K (UK) Moses, C (UK) Moss, S A (UK)

March 2007

student accountant


Motsu, O M (Botswana) Mougin, O P (UK) Moulds, V J (UK) Moutia, J L G (Mauritius) Moyo, A (Zambia) Mpundu, E (Zambia) Mubayiwa, B T (South Africa) Mubeen Amjad (Pakistan) Mubiru, J J (Uganda) Muchimba, S C (Zambia) Mudassir Ahmed Inamdar (Pakistan) Mudavanhu, H T (UK) Muddasir Latif (Pakistan) Mudhoo, D (Mauritius) Mudzimu, T C (Zimbabwe) Mugagga, P K (Uganda) Mugenyi, A (Uganda) Mugerwa, D (Uganda) Mugford, R G (UK) Muhamad Firdaus Jamal (Malaysia) Muhammad Ahmed (Pakistan) Muhammad Amin Asif (UK) Muhammad Amir, M A (Malaysia) Muhammad Asif (UK) Muhammad Bilal K Raja (Pakistan) Muhammad Fadhil (Malaysia) Muhammad Farooq (Pakistan) Muhammad Fawad (Pakistan) Muhammad Hanif (UK) Muhammad Hasan Jamal (UK) Muhammad Ijaz Mughal (UK) Muhammad Kamran (UK) Muhammad Khalid Barkat (UK) Muhammad Moin Ul Haq (UK) Muhammad Monis Qureshi (Pakistan) Muhammad Naazir Khan (Pakistan) Muhammad Salman Ashraf (Pakistan) Muhammad Sami Shahid (Pakistan) Muhammad Sheraz (UK) Muhammad Sultan (UK) Muhammad Tabassum Butt (Pakistan) Muhammad Talib Rafiq (Pakistan) Muhammad Taseer Subhan (Pakistan) Muhammad Umair Waseem (UK) Muhammad Usman Ali (Pakistan) Muhammad Waqas Zaheer (Pakistan) Muhammad Yar Butt (Pakistan) Muhammad Zeeshan (Pakistan) Muhammad Zia (UK) Muhammad Zubair (Pakistan) Muhammed Fahim Rao (Pakistan) Muhammed Kashif (Pakistan) Muhammed Rizal Abdul Aziz (UK) Muhammed Waleed (Pakistan) Mui, Y S (Hong Kong SAR) Muir, D (UK) Muita, W (Kenya) Mukonde, B L (Zambia) Muldoon, T (Ireland) Mulinya, Y (Uganda) Mullen, R T (Ireland) Mullings, J L (UK) Mulodjanov, M (UK) Mulvaney, P (Ireland) Mumba, D (Zambia) Mumba, E K (UK) Mumbi, M C (Zambia) Munde, T W K (UK) Mungoma, I (Uganda) Muniba Shams (UK) Munir, A (US) Munteanu, I M (Romania) Munthali, J (Zambia) Muoki Mulatya, M (Kenya)

72 student accountant


December 2006 affiliates

Murphy, A (Ireland) Murphy, B (Ireland) Murphy, F P (Ireland) Murphy, G (Ireland) Murphy, K G (UK) Murphy, P M (Ireland) Murphy, U B (Ireland) Murray, D (Ireland) Murray, D (Ireland) Murray, T R K (UK) Murray, Y U (UK) Murtaza Muhammad Haroon (United Arab Emirates) Musa, A F (Malawi) Musab Akbar (Pakistan) Musenge, J N (Zambia) Mushtaq Ahmed (Pakistan) Muslim Haroon Rasheed (Saudi Arabia) Musonda, I K (Zambia) Musonda, W (Zambia) Mussab Hussain Ahmed (Pakistan) Mussett, S W (UK) Mustafa, O I (UK) Mustansar Yaqoob (Pakistan) Mutea, E M (Kenya) Mutematsaka, T R (Zimbabwe) Mutinda, M W (Kenya) Mutondo, O K (Zambia) Mutoni, M J (UK) Muzammil Abdul Majeed (UK) Mwaba, M (Zambia) Mwananshiku, R (Zambia) Mwandila Marombo Harvest (Zambia) Mwangi, G M (Kenya) Mwanguhya, G (Uganda) Mwanza, S (Zambia) Mwanza, Z F (Zambia) Mweemba, B N (Zambia) Mwenebungu, U B (Malawi) Myasnikova, V (Russia) Mylotte, L (Ireland) N Nabdoya, D M D (UK) Nabyonga, M (Uganda) Nadarajah, Y (Sri Lanka) Naeem, A (UK) Naeem, N (Pakistan) Naeem Luqman (UK) Nagalingam, U (UK) Naher, A K (UK) Nahid Sultana (UK) Naina Andleeb Kazmi (Pakistan) Naing Moe Lwin (UK) Najam, S (Bahrain) Nakabiito, S (Uganda) Nalule, S K (Uganda) Namanya, D (UK) Namiyingo, E (UK) Namubiru, L J (Uganda) Nan Su (UK) Nandudu, A (Uganda) Nangai, E M (Uganda) Nangendo, P (Uganda) Nankunda, E (Uganda) Nanteza, A (Uganda) Nantumbwe, S (Uganda) Naqvi, S (Saudi Arabia) Nareman Jawaid (Pakistan) Naseem, W (UK) Nash, F M (Ireland) Nastase, A I (Romania) Nathwani, H (UK) Navaratnam, J (UK) Naveed Amin (UK) Nawaz Afridi, S (UK)

Nazerali, S H (Kenya) Nazimok, M (Russia) Ncube, M (Zimbabwe) Ndlovu, T (South Africa) Ndung'u, N (Kenya) Ndyabahika, S T (Uganda) Needham Blake, A (Jamaica) Neerooa, S A M (Mauritius) Nelmes, S (UK) Nelson, C (UK) Nelson, G P (Ghana) Neo Xian Peng (Singapore) Neo Yen Yen (Malaysia) Neoh Hooi Ming (Malaysia) Nesfield, D S D (Barbados) Netscher, J C (UK) Neupane, A (Singapore) Newbould, C (UK) Newton, B K (UK) Newton, C R (UK) Newton, R (UK) Ng, M K (Hong Kong SAR) Ng, M K (Singapore) Ng, N (Indonesia) Ng, Y T (Hong Kong SAR) Ng Chung Ren (Malaysia) Ng Chung Wei (Malaysia) Ng Ka Wai, A (Hong Kong SAR) Ng Kim Fong (Singapore) Ng King Yi, E (Hong Kong SAR) Ng Kwok Leung, R (Hong Kong SAR) Ng Li Lian (Singapore) Ng Lit Chun (Hong Kong SAR) Ng Lok Loi (Hong Kong SAR) Ng Oi Mei (Hong Kong SAR) Ng Pei Ling (Malaysia) Ng Pek Huat (Malaysia) Ng Po Lam, P (Hong Kong SAR) Ng Poh Fuai (Malaysia) Ng Pui Kuen (Malaysia) Ng Sai Ho, G (Hong Kong SAR) Ng Siu To (Hong Kong SAR) Ng Sook Fong (Malaysia) Ng Sook Mei (Malaysia) Ng Teng Inn (Malaysia) Ng Wai Yin, W (Hong Kong SAR) Ng Yan Ting, C (Hong Kong SAR) Ng Yin Shan (Hong Kong SAR) Ngada, J S (UK) Ngai, K Y (Hong Kong SAR) Ngai Hing Long (Singapore) Ngai Wai Fung, M (Hong Kong SAR) Ngai Wai See (Singapore) Ngan, M Y E (Hong Kong SAR) Ngang Mee Foong (Malaysia) Ngo, A H (UK) Ngoh, A T (UK) Ngoma, M B B (Zambia) Ngu Tai Gah, D (Malaysia) Ngumbau, S N (Kenya) Ngundu, N (Zimbabwe) Ngure, B K (Kenya) Nguyen Nhi Ha (Vietnam) Niaz Muhammad (UK) Niazi, U (UK) Nicholls, J (UK) Nichols, D (UK) Nichols, M (UK) Nichols, S L (UK) Nicholson, A (UK) Nicolaou, C (Cyprus) Nicolaou, C (Cyprus) Nicolle, T J (UK) Nie Jian Fang (UK) Nikolaou, C (Greece) Ning Jing (China) Ning Kah Poh (Singapore) Niroula, D (Nepal)

Nirsimloo, S (Mauritius) Nisha Malik (Pakistan) Nishant Mohan (Canada) Nisreen Ghulam (United Arab Emirates) Nita Sofan (Singapore) Niyazi, E (UK) Njagi, D M (Kenya) Njang, J E (Cameroon) Njele, C C (Zambia) Njogu, L W (Kenya) Nlend, L D (Cameroon) Noad, J H (UK) Noel, T J (Grenada) Noonan, J P (Ireland) Noor Farah Rahim (Malaysia) Noor Syarizan Mohd Said (Malaysia) Noor Ul Ain Naseem (Pakistan) Noorani, A (Kenya) Noorussabah Aslam (UK) Norsalwana Binti Ngah (Malaysia) Nortey, N Y (Ghana) North, P (UK) Notkina, O (France) Novenjati (Singapore) Nowai, M F (UK) Nowak, L (Poland) Nowak, P M (Poland) Nowinski, B P (Poland) Nsiah, C (UK) Ntiri, S K (Ghana) Nur Farahah Mohd Pauzi (Malaysia) Nur Fariza Z Abidin (Malaysia) Nur Halina R Abd Halim (Malaysia) Nur Izzati Binti A Wahab (Malaysia) Nurazmi, N A (Ireland) Nurshareyzat Saaidin (Malaysia) Nursyazwani Mustapha (Malaysia) Nurul `Ain Mohd Amin (Malaysia) Nutburn, C (UK) Nwachukwu, B (UK) Nyamukapa, P T (Zimbabwe) Nyanaguru Bangard Govinda (Malaysia) Nyanor, O (Ghana) Nyein, A A (UK) Nyein Nyein Aye (Singapore) Nyingaling, L (Uganda) Nyirenda, Y (UK) Nyu, K B (Malaysia) O O Donnell, M (Australia) O Riordan, C (Ireland) Oakley, R E (UK) Obaid Ur Rahman (Pakistan) Obakoya, T J (UK) O'Brien, J A (Ireland) Ocheoha, U V (Nigeria) O'Connell, M C (UK) O'Connor, C (Ireland) O'Connor, J (Ireland) O'Connor, L (Ireland) Odeniyi, K (UK) Odibeli, N S (UK) Odoom, D (UK) O'Dowd, M (UK) Odukoya, O (UK) Odunowo, K G (Nigeria) O'Flaherty, B A (Finland) Ogisi, K E (UK) O'Gorman, B M (Ireland) O'Gorman, S (Ireland) O'Grady, A (Ireland) Ogunbayo, O R (Nigeria) Ogundero, T K (UK) Ogunleye, O (UK) Ogunnusi, O O (UK)

Oh Chen Chen (Singapore) Oh Sue Ling, D (Malaysia) O'Hanlon, J P (UK) Ohara, K L (UK) Okagbare, U H (Nigeria) Oke, O (UK) O'Keeffe, A (Ireland) O'Keeffe, A (Ireland) Oketch, C J (South Africa) Oki, O (UK) Okitoi, S P (Uganda) Okoye, T O (Nigeria) Okulaja, O O T (UK) Okwoku, Z M (Kenya) Olachova, I (UK) Oladehin, P O (UK) Oladeji, Y (UK) Oladejo, B T (UK) Olaremi, D O (Nigeria) Olatunde, O A (UK) Olatunji, F (UK) O'Leary, C L (Ireland) Oleksak, R (Czech Republic) Olomola, O B (UK) Olubusi, M M (UK) Oluka, L I (Uganda) Olusoga, O (Nigeria) Olutade, O (UK) Oluyede, M O (UK) Oman, A (Ghana) Omokhuale, K E (UK) Omolayo, O A A (UK) Omorhirhi, A O (UK) O'Neill, D (Ireland) O'Neill, M C (UK) Ong, B C (Malaysia) Ong, B H (Singapore) Ong, P L (Malaysia) Ong Chee Hean (Malaysia) Ong Hooi Siang (Malaysia) Ong Kah Hui (Singapore) Ong Lai Peng (Singapore) Ong Sheng Leng (Singapore) Ong Siew Kim, B (Malaysia) Ong Su Ann (Singapore) Onwuka, F U (UK) Onyango, L A (Kenya) Onyerito, V A (Kenya) Ooi, L Y (Malaysia) Ooi, S H H (Malaysia) Ooi Li Lin (Malaysia) Ooi Peik Chee (Malaysia) Ooi She Shen (Malaysia) Oommen, A (Bahrain) Oppong Mensah, E (Ghana) Or Ching Han, T (Hong Kong SAR) Orashakov, E I (Bulgaria) Orchard, R (UK) O'Reilly, D (Ireland) O'Reilly, D P (Ireland) O'Riordan, E (Ireland) Osama Amjad Qazi (Pakistan) Osborn, M J (UK) Osei, E (Ghana) Osinde, M A (UK) Oskierko, P (Poland) Ostapowski, P (Poland) O'Sullivan, C (Ireland) O'Sullivan, C B (Ireland) O'Sullivan, M B (Ireland) Othulo, M O (UK) Otieno, E (UK) Ottway, J E (UK) Otu, S (Ghana) Ou Yucheng, T (UK) Owais Ahmed (Pakistan) Owiti Okinda, S (Kenya) Owusu Barfi, C (UK)

Owusu Gyimah, D (Ghana) Oyewole, B A (UK) Ozias, J Z S (Malawi) Ozoka, P N (UK) P P Norlizawati Ismail (UK) Pace, N (Malta) Padhiar, A (UK) Padmore, M P (UK) Page, T G S (Ireland) Pala, T (Czech Republic) Palmer, J A (UK) Palmer, S (UK) Pancholi, B M (UK) Panda, R (UK) Pandey, R (Nepal) Pandit, S (Nepal) Pandya, P M (Kenya) Pandya, P R (Kenya) Pang, J (UK) Pang Ching Yee (Malaysia) Pang Choy Yoon (Malaysia) Pang Ka Yee (Hong Kong SAR) Pang Wai Ching, B (Singapore) Panteleychuk, I (Ukraine) Panter, N E (UK) Papadopoulos, I (Greece) Papadopoulou, P (Cyprus) Papaefstathiou, S (Cyprus) Papathomas, K (UK) Paphite, E (Cyprus) Papp, Z (Belgium) Parikh, P S (UK) Parish, K I (UK) Parker, M E (UK) Parker, M J (UK) Parker, S (UK) Parker, T (UK) Parkin, G A (UK) Parkinson, S J (UK) Parlour, M L (UK) Parmar Meetal Bansikumar (Kenya) Parrott, C L (UK) Parry, D W (UK) Parry, K L (UK) Parsenora, H K (Mauritius) Parthiban A/L Balan (Malaysia) Parvaiz Hussain Bhutto (Pakistan) Pasley, G S (UK) Pat Ka Lok (Hong Kong SAR) Patel, A (UK) Patel, D (UK) Patel, M (UK) Patel, R (UK) Patel, R (Uganda) Patel, S (UK) Patel, S (UK) Patel, S (UK) Patel, S S (Kenya) Patel, T B (UK) Patel, Y (UK) Paterson, L (UK) Paterson, W J (UK) Pati, P K (UK) Pattiera, M (Croatia) Pattni, P A (UK) Patwardhan Mrinal (Singapore) Paul, F A (Barbados) Paun, C I F (Romania) Paveliuc, E A (Romania) Paver, E L (UK) Pavia, C (Malta) Pawluczuk, J I (Poland) Pawney, P (Malta) Pearce, J M (UK) Pearce, R D (UK) Pearce, S A (UK)

March 2007

`I have already been rewarded for passing my exams, but getting ACCA membership will be the ultimate achievement. I'm really looking forward to the day I get my membership certificate.'

Robert Thrower, management accountant, Royal Holloway University

Pearman, N (UK) Pearson, A M (UK) Pearson, S L (UK) Pedhiou, C (UK) Peh Ee Ling (Singapore) Peiris, A R (Sri Lanka) Peiris, D A (Sri Lanka) Pendleton, C C (UK) Penegar, I (UK) Peng Yanlin (China) Pensulo, P (Zambia) Peoples, P M (Ireland) Pepper, M R (UK) Peres, C A D (Mozambique) Perez, M T (UK) Permiakova, E (UK) Perry, L J (UK) Persand, P D (Mauritius) Persch, S (Ireland) Perumal, P (Malaysia) Pesic, J (Serbia) Peters, A D M (UK) Peters, S J (UK) Peterson, I A (UK) Petrescu, D N (Romania) Petros, N (Kenya) Pettet, L M (UK) Phelps, C (UK) Philip, M (UK) Philippides, P (Greece) Phillips, A C L (UK) Phillips, E R (UK) Phillips, K M (UK) Phillpott, T (UK) Philpott, K A (UK) Philpott, R (Ireland) Phiri, J K (UK) Phiri, M (Zambia) Phiri, R N (Zambia) Phoon Yee Min (Malaysia) Phua Suat Kuan, J (Singapore) Phull, J K (UK) Phull, R S (UK) Phyo Phyo Myint Swe (Singapore) Phyu Phyu Wynn (UK) Piech, Z (Poland) Piechna, S B (Netherlands) Pierce, D A (Ireland) Pieri, P P (UK) Pindoria, L (UK) Pinto, T (Pakistan) Pinton, C (UK) Plasek, H (UK) Plata, A (Poland) Plater, A J (UK) Plews, L J (UK) Plezia, J (Poland) Plisi, P (Cyprus) Poa Yeen Ling (Malaysia) Pockett, S W (UK) Pogins, A (Latvia) Poh Hui Fong (Singapore) Poh Jin Kiat (Singapore) Poh Kim Peng (Singapore) Poirot, E (UK) Pokar, H (UK) Poklevannikova, E (Russia) Polloway, S A (UK) Pomykala, A A (Poland) Ponomareva, E (Russia) Pontiki, C (Cyprus) Poole, N G (UK) Poon, K H (Hong Kong SAR) Poon Hiu Yan, A (Hong Kong SAR) Poon Lai Kar, B (Hong Kong SAR) Poon Lai Shan (Hong Kong SAR) Poon Wai Chi (Hong Kong SAR) Poon Wai Lun (Hong Kong SAR) Poon Wing Ka (Singapore) Poon Yat Keung (Hong Kong SAR) Poon Yung, C (Hong Kong SAR) Poorvi Doshi (Singapore) Pop, L N (Romania) Popoola, O I (UK) Porter, K A (UK) Porter, M S (Jamaica) Portman, M E (UK) Portner, D A (UK) Potter, R J (UK) Potts, A (UK) Pouchkina, N (Russia) Pouralli, K (UK) Powell, D (UK) Powell, D N (UK) Powell, S (Jamaica) Power, T (Ireland) Prah, A E (Ghana) Prater, S A (UK) Premji, S G (UK) Prentice, A S (UK) Price, D (UK) Prior-Davis, N J (UK) Priya Gauri Anandan (Malaysia) Prochazkova, P (Czech Republic) Proctor, H (UK) Protopsaltis, C L (UK) Prsalova, L (Czech Republic) Psaila, A (Malta) Psara, L (UK) Ptackova, M (Czech Republic) Puang Ee Ling (Malaysia) Pugachova, M (Ukraine) Punjabi, U S (UK) Purcell, S (Ireland) Purdy, C (UK) Purewal, O (UK) Pute, G B M (Malawi) Q Qavi Qutub (United Arab Emirates) Qazi Ahmer Asif (UK) Qi Yanrong (China) Qian Bowen (Singapore) Qian Cheng Zhi, T (China) Qian Ruo Yao (UK) Qiu Zhou Yuan, J (China) Qu, Y J (UK) Qu Chao (China) Quah Eng Wah (Malaysia) Quaid, G (Ireland) Qualtrough, J (UK) Quansah, P A (Ghana) Quek Sze Ching (Singapore) Quinlan, W (Ireland) Quinn, D S (UK) Quinn, S E (Ireland) Qurrat-ul-ain Jafari (Pakistan) R Raayan Zafar (UK) Radia, B (UK) Rafiq Rahim Shaban (United Arab Emirates) Raghvani, P (UK) Rahier, S (Belgium) Rahman, L N (UK) Rai, B (UK) Raichura, M H (UK) Rainbird, L J (UK) Raiyarela, B (UK) Rajkoomar, D (Mauritius) Rajkumar, V (Trinidad and Tobago) Rajudin, N (Sri Lanka) Rakojeds, A (Latvia) Rakyan, A (UK) Ramachandran Nandakumar (Singapore) Ramage, N (UK) Ramanpreet, H (UK) Rambojun, G (Mauritius) Ramchurun, R (Mauritius) Ramdass, S (Trinidad and Tobago) Ramdass, V R (Trinidad and Tobago) Ramjuttun, H (Mauritius) Ramkissoon, K S (Mauritius) Ramnarain, V (Trinidad and Tobago) Rampersad, R N (Trinidad and Tobago) Ramphul, R (Mauritius) Ramsawmy, S (Mauritius) Ramsey, C M (Trinidad and Tobago) Rana, R (UK) Rana, R S (UK) Rana Khurram Manzoor (Pakistan) Randall, C (UK) Randle, C A (UK) Rankala, D K (Botswana) Rankin, M (UK) Rao Ali Zeeshan (Pakistan) Rashid, I U (UK) Rashid Zia (UK) Rausa, L (UK) Ravindran S/O Duraisamy (Malaysia) Ravishanker, T (Australia) Razzakul Haider Khan (UK) Reay, N A L (UK) Reed, A J (UK) Rees, J L (UK) Reeson, C J (UK) Reetoo, K (Mauritius) Reeves, R (UK) Reeves, R (UK) Reeves, R J (UK) Reffell, L O (UK) Rehberg, M J (Trinidad and Tobago) Reid, G R (UK) Ren, W (UK) Ren Yi Jun (China) Rendell, J V K (UK) Rennie, A (UK) Rennie, M (UK) Renton, L M (UK) Reyes, J B (Trinidad and Tobago) Reynolds, H A (UK) Rhodes, L M (UK) Rial, A J (UK) Riassova, N (Russia) Riaz, P (UK) Riaz, U H (Pakistan) Richards, D (UK) Richardson, A (UK) Rimes, T (Slovakia) Rishad, O (UK) Risovici, E (UK) Rivers, T (UK) Rizwan Ahmad, N A (UK) Rizwan Ali Khan (Pakistan) Rizwan Muneer (Pakistan) Roach, B E (Trinidad and Tobago) Roach, S (Trinidad and Tobago) Robbins, M J (UK) Roberts, A H (UK) Roberts, K M (UK) Roberts, T M A (Trinidad and Tobago) Robertson, M A (UK) Robertson, P C (UK) Robilliard, M A (UK) Robin, D (Mauritius) Rock, R M (UK) Rodgers, D P S (UK) Rodrigues, J M S (UK) Roe, C M (UK) Rogan, L M (UK) Rogers, H A (UK) Rogers, J (UK) Rogerson, P A (UK) Romain, J L A (UK) Roman, O C (Romania) Romanczuk, M (Poland) Romanenko, E (Russia) Roohina Zafar Khan (Pakistan) Rooney, S A (UK) Rooprai, C A (UK) Roper, J J (UK) Rose, E J (UK) Rosiecka, J (Poland) Ross, A E (UK) Ross, L C (Jamaica) Rossiter, H (Ireland) Rossou, A (Cyprus) Roszewski, S (Poland) Rothney, H A (UK) Rottenbacher, A (Belgium) Rowe, D A A (Jamaica) Rowland-Jones, S (UK) Rughoobur, P A (Mauritius) Rujub, N B (Mauritius) Rumaner, L (UK) Rura, E (Russia) Russell, A R (UK) Russell, D T (UK) Russell, S A (Ireland) Rust, L M (UK) Rutter, A J (UK) Ryan, E C (Ireland) Ryan, J L (UK) Ryan, K (Ireland) S Sa Ren Na (Singapore) Sa-Aadu, O A (UK) Saad Chaudry (Pakistan) Sabban, P N K (Ghana) Sabharwal, S (India) Sabiti, S (Uganda) Sackey, M (Ghana) Saddiya Zeenat Ahmed (UK) Saddozai, W Y A (UK) Sadik, M S (UK) Sadiku, A O (UK) Sadiq, S (UK) Sadykov, A (Kazakhstan) Safeera Moosa (United Arab Emirates) Sagar, E J (UK) Saghafi, L (UK) Sagi, F (Hungary) Sagui, J G (Kenya) Sah, S K (Nepal) Sahibzada, A (Ireland) Sahota, G S (UK) Sahota, S S (UK) Sajid Mahmood (UK) Sakhasia, J N (Kenya) Saktei Leela Subramaniam (Malaysia) Saleem, M (UK) Saliba, M (Malta) Salim, S (UK) Salman Ali (Pakistan) Salman Bin Yaacob (Malaysia) Salman Lakhani (Pakistan) Salt, S (UK) Salter, R J (UK) Salva, L E M (Mauritius) Sam, A O (Ghana) Sam, K H (Ireland) Samad, H (Singapore) Samarakkody Mudiyanselage, U S (Sri Lanka) Samarasinghe, H G (Sri Lanka) Sambo, R (Zambia) Sameer Ahmed Khan (United Arab Emirates) Samiradj, A P K (UK) Sampath, V (Qatar) Samrai, J K (UK) Samsingh, S M (Trinidad and Tobago) Samsonenko, T (Belgium) Samura, A (UK) Sana Zafar Awan (United Arab Emirates) Sandy, H J (UK) Sandy, J A (Trinidad and Tobago) Sangani, P (UK) Santineer, H D (UK) Sanusi, S O (UK) Saraf, N N (UK) Sargeant, S (UK) Sarina (Singapore) Sarll, R E (UK) Saseetharan, S (UK) Sasikumar, S (UK) Satheeskaran, V (UK) Saul, E (Ireland) Savage, L E L (UK) Saverimuttu, K E (UK) Savjani, K (UK) Savory, K A (UK) Savva, K (Cyprus) Saxon, J A (UK) Saxton, M D (UK) Scanlan, D J (UK) Scarboro, C R (UK) Schoen, D G (UK) Scholes, T A (UK) Sciberras, E (Malta) Scotkova, J (Czech Republic) Scott, I (UK) Scoular, G (UK) Seager, M L H (UK) Seah Chiou Yin, E (Singapore) Seal, J H (UK) Sealy, H L (Barbados) See Yuin Fong, J (Malaysia) Seeruthen, V (Mauritius) Seeruttun, K (Mauritius) Seewooruttun, R (UK) Sehrish Shabbir (Pakistan) Sekera, M (Slovakia) Sekiswa, J (UK) Selishcheva, S (Russia) Sellwood, A B (UK) Sembhoo, S (Mauritius) Sengooba, A (Uganda) Serena R Nazirullah (Pakistan) Serghei, A (Romania) Serghiou, A (Cyprus) Serobyan, Z (UK) Serov, E (Russia) Serra, D W (UK) Serubiri, S (Uganda) Service, S S (Jamaica) Sessions, K D (UK) Sewel, P J (UK) Sewell, D J (Ireland) Sexton, L F (UK) Seylanyan, I (Armenia) Seymour-Smith, B (UK) Shabana, P J (Malawi) Shadarevian, H (Cyprus) Shafait Hussain (UK) Shafiq-Ur-Rehman (UK) Shah, A (India) Shah, A (UK) Shah, A M (UK) Shah, B (UK) Shah, B M (UK) Shah, H (UK) Shah, H S (Kenya) Shah, H S (UK) Shah, J (Kenya) Shah, J (UK) Shah, J J (UK) Shah, K N (UK) Shah, M (UK) Shah, N D (Kenya) Shah, N G (UK) Shah, N K (Kenya) Shah, P M (Botswana) Shah, R (UK) Shah, R C (UK) Shah, R D (UK) Shah, S A A (UK) Shah, S N (Kenya) Shah, S S (UK) Shah, U P (UK) Shahi, A (Kenya) Shahid Anwar (UK) Shahnawaz Ahmed (Pakistan) Shahrukh Khan (Pakistan) Shahzad Ahmad (Pakistan) Shahzada-Fahad (Pakistan) Shaimardanov, A (Cyprus) Shajeer C P (UK) Shajuyigbe, A Y A (UK) Shakeel, A (Pakistan) Shameel Anis, M (UK) Shamji, Z (Kenya) Shan Lin (Singapore) Shan Mugam, K (UK) Shan Su (China) Shanmugaretnam, S (Malaysia) Sharkey, P A (UK) Sharman, P S (UK) Sharmina Amin (Bangladesh) Sharp, M H (UK) Sharp, R C (UK) Sharpe, R A (UK) Shaw, G R (UK) Shek, H Y (UK) Shelley, A (UK) Shen, J (Australia) Shen, L (UK) Shen Bo, G (China) Shen Peng (China) Shenila Hakim (Pakistan) Sherafgan Ali Zeb (Pakistan) Sheridan, C (Ireland) Sheth, A (Tanzania) Shevchuk, A (UK) Shevket, U (UK) Shi Ke (China) Shi Xia (China) Shibira, G K (Kenya) Shilling, V J (UK) Shinkarenco, V (Russia) Shiralkar, N N (UK) Shittu, S (UK) Shoaib Sikander Esmail (Pakistan) Shoo, H F (Malaysia) Shorrock, H (UK) Shrestha, B (Nepal) Shrestha, G (UK) Shrestha, N (Nepal) Shrestha, N (Nepal) Shrestha, S (Nepal) Shrestha, U (Nepal) Shu Kwan Fong (Malaysia) Shu Wanjing (China) Shugufta Umbreen Aslam (Pakistan) Shum, C S (Hong Kong SAR) Si Lin Lin (Malaysia) Siaosi, G (UK) Siddall, M B (UK) Siddiqui, M S (Pakistan)

March 2007

student accountant


`I am the only person in my department who has finished their ACCA exams, so people recognise my achievement. ACCA membership will help me develop my career and open doors for further opportunities.'

Sukhjinder Kaur Rai, accounts assistant, Glencore UK

Siddiqui Fawad Mujahid (Pakistan) Siddle, G L (UK) Sidra Ijaz Bhatti (UK) Sieuraj, T (Canada) Siharath Malaiphone (South Africa) Sikuka, O (Zambia) Silwal, B (UK) Sim Chee Cheng (Singapore) Sim Fen Nee (Malaysia) Sim Geok Kwong (Malaysia) Sim Kok Mei (Malaysia) Sim Lai Hock (Singapore) Sim Li Woon (Singapore) Simha, L (Greece) Simic, V (Serbia) Simpson, B D (Jamaica) Simpson, C (UK) Simpson, R L (UK) Simpson, V (UK) Simpson, V M (Jamaica) Sims, L (UK) Simwinga, E C (Zambia) Sin Ka Bo (Hong Kong SAR) Sin Kei Lok, E (Hong Kong SAR) Sinclair, A (UK) Singh, G (UK) Singh, I (Malaysia) Singh, K (UK) Singh, N (UK) Singha, D (UK) Singini, Z (Zimbabwe) Sinkala, S (Zambia) Sinkolongo, M (Zambia) Siow Boon Eng, N (Malaysia) Siow Lee Yen (Malaysia) Sipos, R (Slovakia) Sitani, E (Pakistan) Siti Hajar Mohd Noor (Ireland) Siti Kamariah HJ Mohiddin (Singapore) Sitti Fadhlina Johari (UK) Siu Chi Ho, J (Hong Kong SAR) Siu Yun Ying (Hong Kong SAR) Sivendra, N (UK) Skalos, I (Slovakia) Skelding, K L (UK) Skelton, S C (UK) Skingley, C (UK) Skinner, W N (UK) Skorupski, P (Netherlands) Slater, L C (UK) Slater, M (Ireland) Slater, S (UK) Slattery, L (Ireland) Smith, A (UK) Smith, A (UK) Smith, A J (UK) Smith, C J (UK) Smith, D L A (South Africa) Smith, E C (UK) Smith, E J R (UK) Smith, H A (UK) Smith, J A (UK) Smith, J T (Ireland) Smith, K (UK) Smith, K A (UK) Smith, L (UK) Smith, L J (UK) Smith, L M (UK) Smith, N (UK) Smith, P G (UK) Smith, R (UK) Smith, R R (UK) Smith, S A E (UK) Smolentchouk, E (Russia) Smyth, M J (Ireland) Snarska, B A (Poland) Snowy Khoo Yeong Jiun (Malaysia) So, P L (Hong Kong SAR) So Enoch (Hong Kong SAR) So Kim Seung (Hong Kong SAR) So Lai Chun (Hong Kong SAR) So Lai Wah (Hong Kong SAR) So Pui Sheung (Hong Kong SAR) Sobanski, K J (Poland) Socheatta Ek (Cambodia) Soe Mya Thida (UK) Soh Jo Yun (Singapore) Soh Kian Hwa (Singapore) Soh Lee Wei (Malaysia) Soh Seok Yong (Singapore) Soh Yoke Chun, C (Singapore) Soko, C (Zimbabwe) Solanki, Y (Kenya) Solomon, S (Jamaica) Soloviev, V (Russia) Somji, A (UK) Somova, N (Russia) Sonea, A (UK) Song Fei (China) Song Yan (Singapore) Sonson, S J (St Lucia) Soo Boo Keong (Malaysia) Soobratty, B N (Mauritius) Sookaye, O (Mauritius) Soong Chee Kai, B (Malaysia) Soong Kim How (Malaysia) Sooriah, M O A (Mauritius) Soretire, A E (UK) Sosanya, D B (UK) Soskic, S (UK) Sosu, L C (Ghana) Sovisova, J (Slovakia) Sowa, S (UK) Soyjaudah, A S (Mauritius) Soykan, O (UK) Spencer, L M (UK) Spencer, M T (Trinidad and Tobago) Spiliopoulos, V (Greece) Spurling, M (UK) Sribalan, D D (UK) Ssemuwemba, N H (Uganda) Ssemwanga, C K (Uganda) Ssenyange, K (Uganda) Sseruwando, F (Uganda) Stange, G M (UK) Staniforth, A J (UK) Staniforth, H J (UK) Stanton, M D (UK) Starek, J (UK) Stasiak, A I (France) Steinberg, N B (UK) Stelmach-Gryszka, A (Ireland) Stepanets, I (UK) Stepanova, M (Russia) Stephanou, C (Cyprus) Stephens, A M (Ireland) Stewart, T (Antigua and Barbuda) Stibbons, S P (UK) Stinton, A R (UK) Stochmal, M (Slovakia) Stokes, C L (UK) Storey, R (UK) Straub, A J (UK) Strelchenko, S (Russia) Stuart, D A (Barbados) Stylianou, S (Cyprus) Subdar, Z (Mauritius) Subrattee, N (Mauritius) Suen, S (Hong Kong SAR) Suen Chor King (Hong Kong SAR) Sufiyan Javed Wattoo (Pakistan) Sugalska, J (UK) Sukkersudha, R (UK) Suleiman Tadros, G M (UK) Sulekova, P (Czech Republic) Suleman, R (UK) Sum Wai Choong (Singapore) Sumaria, B (Kenya) Sun, D (UK) Sun, P (UK) Sun, Y (UK) Sun Bin (China) Sun Jingxi (China) Sun Wai Ling, A (Hong Kong SAR) Sundaralingam, G (UK) Sundaram, S P (India) Sutherland, J (UK) Suzita Bt Jailan (Ireland) Swallow, J L (UK) Syaherah Badaruddin (Malaysia) Syanziba, A T S (Zambia) Syed Abdur Razzak (Pakistan) Syed Adeel-Ur-Rahman (Pakistan) Syed Ahsan Ejaz (Pakistan) Syed Ali Hammad (Pakistan) Syed Ali Raza Gardezi (UK) Syed Ameer Hamza S M (India) Syed Hamzah, S M (UK) Syed Haris Mahmood (Pakistan) Syed Hussain Raza Naqvi (Pakistan) Syed M Hassaan Ul Haque (Pakistan) Syed Mohsin Mansoor (Pakistan) Syed Muhammad Farhan (Pakistan) Syed Muhammad Yasir (UK) Syed Rayhan Kamal (UK) Szczepankiewicz, A K (Poland) Szczypinski, M (Poland) Szeleczky, Z (Hungary) Szeto, K Y A (Hong Kong SAR) Szeto Ming Yuk, Z (Hong Kong SAR) Sziva, B (Hungary) Szkolka, L A (UK) T Tabariyeng, N B (Ghana) Taheri Shemirani, B (UK) Tahir Ayub (UK) Tai, C W (Hong Kong SAR) Takacs, I (Hungary) Talal Jahangir (UK) Talha Abdul Ghani (Pakistan) Taloi, S (Romania) Talwar, S (UK) Tam Kwok Leung (Hong Kong SAR) Tam Kwok Sam (Hong Kong SAR) Tam Shui Ning (Hong Kong SAR) Tam Yen Ching, C (UK) Tamosiunas, A (Lithuania) Tan, B K (Malaysia) Tan, C Y (Singapore) Tan, J H (Malaysia) Tan, J X (Malaysia) Tan, K B (Malaysia) Tan, S (UK) Tan, S K (Singapore) Tan, S M (Malaysia) Tan, W Y (Malaysia) Tan, Y H (Malaysia) Tan, Y H (Singapore) Tan Bee Chin (Singapore) Tan Chui Peng (Singapore) Tan Chwee Hoe, S (Singapore) Tan Dek Lon (Malaysia) Tan Gek Choo, A (Singapore) Tan Hwee Ching, S (Singapore) Tan Hwee San (Singapore) Tan Jia Hui, C (Singapore) Tan Jin Kiat (Malaysia) Tan Kah Siong (UK) Tan Kim Joo (Singapore) Tan Lee Khoon, I (Singapore) Tan Leng Leng (Singapore) Tan Leong Ping (Singapore) Tan Li Ping (Singapore) Tan Mei Ling (Singapore) Tan Mey Phing (Malaysia) Tan Ming Na (UK) Tan Mio Har (Malaysia) Tan Puay San (Singapore) Tan Pui Yee (Malaysia) Tan Qian Hui, E (Singapore) Tan Qing Hui (Singapore) Tan Shuh Ping, A (Malaysia) Tan Siew Fang (Malaysia) Tan Siew Hwa (Singapore) Tan Siew Li (Malaysia) Tan Su Huat (Singapore) Tan Wae Lim (Singapore) Tan Wei Kuin (Malaysia) Tan Wui-Kit (Malaysia) Tan Xiu Hua, A (Malaysia) Tan Yik Sze (Singapore) Tan Yintsu (Malaysia) Tan Yit Yee (Malaysia) Tan Yu Wen (Singapore) Tanczos, G (Hungary) Tandel, L (Slovakia) Tang, W L D (Hong Kong SAR) Tang Chen Son (Malaysia) Tang Min Min (Hong Kong SAR) Tang Wan Kam, K (Hong Kong SAR) Tang Wei Ping, A (Malaysia) Tang Wen Ping (Malaysia) Tang Yanli (Singapore) Tang Yew Cheong (Singapore) Tank, S (UK) Tanna, A (UK) Tanner, L (UK) Tariq Salam (United Arab Emirates) Tatham, W L (UK) Tautrmanova, L (UK) Tawiah, A K (Ghana) Tay, C T C (UK) Tay Chiang Soong (Malaysia) Tay Ching Ni (Singapore) Tay Guek Theeng (Malaysia) Taylor, A L (UK) Taylor, S (UK) Taylor, S J A (UK) Tee Ai Chern (Singapore) Tee Kok Heng (UK) Teh Boon Tat (Malaysia) Teh Chin Yin (Malaysia) Teh I-Chen (Malaysia) Teh Lay Keng (Malaysia) Telepneva, O (Russia) Telfer, H E (UK) Tely, A (Hungary) Tembo, B M (UK) Tembo, R K (Zambia) Temouri, F (UK) Teng Soon Peng (Singapore) Tengan, S A (Ghana) Tengku Marzilawati, T M (Malaysia) Teo Chee Tiong (Singapore) Teo Swee Guan (Malaysia) Teo Woei Yaw (Malaysia) Teoh, A L (Malaysia) Ter Leng Keow, K (Singapore) Tetik, R (UK) Tey Yee Lin, E (Malaysia) Tg Khatijah Tg Abd Kadir (Malaysia) Thakoor, D (Mauritius) Thakoordial, G (Guyana) Tham, C T (Singapore) Tham, J (Malaysia) Tham Yoke Mei (Malaysia) Thameem Irshad (Sri Lanka) Thang, J Y (Malaysia) Thang Wai Kin (Malaysia) Thanki, S (UK) Thapa, K B (Nepal) Thapa, R (UK) Thapa Chhetri, K (UK) Thein Oi-Chien Sparkle (Malaysia) Then Wee Nee (Malaysia) Theng Peck Yee (Malaysia) Theodorou, A (Cyprus) Theuma, C (Malta) Thewarathanthri, O (Sri Lanka) Thi Hong Nhung Nguyen (Vietnam) Thiara, J J S (UK) Thin Thin Myat (UK) Thisha Gunasilan (Malaysia) Tho Yee Ki (Hong Kong SAR) Thomas, C L (UK) Thomas, C N (Jamaica) Thomas, D C (UK) Thomas, E (UK) Thomas, F M (UK) Thomas, G (Jamaica) Thomas, N (UK) Thomas, O A (UK) Thomas, S (Jamaica) Thomas-Hinds, M M (UK) Thompson, D G (UK) Thompson, E L (Jamaica) Thompson, G (UK) Thompson, G O (UK) Thompson, J (UK) Thompson, J J (Uganda) Thompson, L J (UK) Thompson, M A M (Jamaica) Thong Kok Kin (Malaysia) Thorndyke, D J (UK) Thorne, M J (UK) Thorold-Palmer, E J (UK) Thorsby, S J H (UK) Threlfall, N (UK) Thurbin, T P (UK) Thwaites, R P (UK) Tian Yan Hua (Singapore) Tibbals, D (UK) Tieh Hie Yieng (Malaysia) Tierney, D (Ireland) Tighe, A (Ireland) Tilley, J D (UK) Timoney, J A (Ireland) Timotheou, P (Cyprus) Tindale, M J (UK) Tindall, P D (UK) Ting Siaw Hong, H (Malaysia) Ting Siong Ling (Malaysia) Ting Wei Lin, E (UK) Tinslay, D (UK) Tinsley, S J (UK) Tio Seok Eng (Malaysia) Tirbooman, V (Mauritius) Titsch Nuofer, B Y (UK) Tjandra, E (Malaysia) Tkachenko, A (Ukraine) To, H L (Hong Kong SAR) Tocknell, C A (UK) Toh Hung Mei Christine (Hong Kong SAR) Toh Shee Chze (Singapore) Tong Chi Ho (Hong Kong SAR) Tong Zhi Hao (Malaysia) Toolseeram, D S (UK) Tooulas, C (Cyprus) Topham, P D (UK) Topolia, I (Russia) Toshev, D (Ireland) Tosun, I L (Romania) Toteva, S (Bulgaria) Tottey, J (UK) Tourou, A (Cyprus) Townsend, R (UK) Townson, R (UK) Tran, B M (UK) Tran, M V (Singapore) Tran, T B S (UK) Tran, T N T (Vietnam) Trapnell, J (UK) Treacy, C (Ireland) Treacy, M (Ireland) Trevallion, D C (UK) Trickey, L E (UK) Trifonova, V K (UK) Trigg, J (UK) Tripp, E A (UK) Tromans, C A (UK) Trujillo Small, R M (Trinidad and Tobago) Trumpaite Lumpickiene, L (Lithuania) Truong, Q A (UK) Trzemzalska, A (Poland) Tsang, W F (Hong Kong SAR) Tsang Lai Man (Hong Kong SAR) Tsang Lok Yin, L (Hong Kong SAR) Tsang Mang Kin, G N (Mauritius) Tsang Seng Chuen, M (Malaysia) Tsang Tsz Yan (Hong Kong SAR) Tsang Wai Yip (Hong Kong SAR) Tse Chui Ying (Hong Kong SAR) Tse Suet Kwan (Hong Kong SAR) Tse Wai Shan (Hong Kong SAR) Tsheko, P B (Botswana) Tso, W C (Hong Kong SAR) Tsoi, L K V (UK) Tsoi, Y H (Hong Kong SAR) Tsoi Chi Lung, A (Hong Kong SAR) Tsoi Lai Chu (Hong Kong SAR) Tsui, H H (Hong Kong SAR) Tua Ye Ching, T Y C (Singapore) Tubman, F M (UK) Tucker, C L (UK) Tucker, M A (UK) Tucker, R W (UK) Tudor, K (UK) Tuffs, A (UK) Tuhairwe, I (Uganda) Tuitt, G A (Trinidad and Tobago) Tumwebaze, A (Uganda) Tung, I (Hong Kong SAR) Tung, L T P (Hong Kong SAR) Tunwase, O A (UK) Turner, A L (UK) Turner, K (UK) Tykoutchinski, M (Russia) Tysevich, I (Cyprus) U Ubaid Ur Rehman (Pakistan) Ubhi, C S (Kenya) Ubhi, M S (UK) Uchaniuk, T W (Poland) Udoh, J U (Nigeria) Uga, C J (Nigeria) Umair Akber Kalhoro (United Arab Emirates) Umair Sarwar (UK) Umeano, O N (Nigeria) Unek, F (UK) Uppal, L (UK) Upton, D J (UK) Urbanski, L A (Ireland) Usman Ali (Pakistan) Usman M Alam Chaudhry (Pakistan) Usman Shaukat (UK) Uvarov, O (Ukraine) V Vadher, D S (UK) Vainsfeld, A (Russia)

74 student accountant

March 2007


December 2006 affiliates

Valaythen, D (UK) Valkova, E (Bulgaria) Valtchev, P (Bulgaria) Valters, M (Latvia) Van Der Walt, G W (UK) van Heerden, A (UK) Van Viet Dat (Vietnam) Vanagaite, V (Lithuania) Varga, A (Ireland) Vasickova, E (Czech Republic) Vass, E (Hungary) Vayani, N A (UK) Vekaria, M M (Kenya) Vella, L (Malta) Vildavs, G (Latvia) Vilne, V (Latvia) Vimal Kumar Jain (India) Vincent, S D (UK) Vine, E J (UK) Virani, F (UK) Viswanathan, S (UK) Vivien Chuah (Malaysia) Vlasenko, O (Luxembourg) Voiculescu, D C (Romania) Volidou, E (Cyprus) Volkmer, M J (UK) Vora, N (India) W Wadey, C L (UK) Wadhwa, T (UK) Wafaa Ahmed Al Amri (Oman) Waggott, F J (UK) Waight, C L (UK) Waithaka, N N (Kenya) Wake, S (UK) Walczak, M (Poland) Wall, C (Ireland) Wallace, D G (UK) Wallace, R J (UK) Walshe, S J (UK) Walters, R S (UK) Walthew, C (UK) Wan, L (China) Wan Kah Lai (Malaysia) Wang, X (China) Wang, X (Cyprus) Wang, Y (China) Wang, Y (China) Wang, Y (UK) Wang Chian Yaw (Singapore) Wang Fang (China) Wang Gang (China) Wang Han (UK) Wang Hong Mei (China) Wang Hong Yu (China) Wang Jia Chen, J (Hong Kong SAR) Wang Jing (China) Wang Lei, A (China) Wang Lin (China) Wang Mingzhu (China) Wang Qian (Singapore) Wang Qian (Singapore) Wang Renping (China) Wang Wei (China) Wang Xiu Chen (Singapore) Wang Xu Wen (China) Wang Yi Ming (China) Wang Ying (China) Wang Yuan (China) Wang Yue (China) Wang Zhi Xiang (China) Wang Zifu (Singapore) Waqar Ali (Pakistan) Waqar Mahmood Khan (Pakistan) Waqas Ahmed (Pakistan) Waqas Rasheed (UK) Waqas Ur Rehman (Pakistan)

Wardell, P (Ireland) Wardle, A (UK) Wards, M (UK) Warhurst, D J (UK) Waring, A L (UK) Warirah, K K (Kenya) Warner, D L (UK) Warner, R K (UK) Warren, J E (UK) Warrener, O (UK) Wasey, E (UK) Wasif Chand (Pakistan) Wasukira, G (Uganda) Waterhouse, E A (UK) Waterman, J J (Barbados) Waters, J R B (UK) Watkins, A L (UK) Watkins, J (UK) Watling, J R (UK) Watsemba, D F (Uganda) Watson, K R (Jamaica) Watt, H (UK) Watts, P J (UK) Wawro, R (Poland) Wearing, W A (UK) Wearn, J R (UK) Webb, A N (UK) Webb, L (UK) Webb, L S (UK) Webb, N (UK) Webb, V (UK) Webb-Bourne, D J (UK) Webster, N E (UK) Wedgbury, K J (UK) Wee Boon Chung, V (Malaysia) Wee Chin Chin (Malaysia) Wee Li Fern, S (Malaysia) Wee Yee Lew, J (UK) Weerasinghe, J C (Sri Lanka) Wei, W (UK) Wei Baozhong (Singapore) Wei Jing Jing (Singapore) Wei Wei (China) Welfoot, S R (UK) Weller, H (UK) Wells, M C (UK) Welson, S (UK) Wesaala, S B (Kenya) Wesenyeleh Habte Begna (Ethiopia) Wesson, J T (UK) West, A J (UK) Weston, A G (UK) Weymes, S (UK) Whale, R (UK) Wheatley, G A (UK) Whelan, F J (Ireland) Whelan, M (Ireland) Whelan, W M (Ireland) Whitecross, P (UK) Whitehead, J A (UK) Whiteley, L (UK) Whitlock, S A (UK) Whitson, J D (UK) Whittington, A (UK) Whitwham, S J (UK) Whyte, P (UK) Whyte, T S (Jamaica) Wijetunga, N M (Sri Lanka) Wilce, G R (UK) Wilcox, G R (UK) Wilcox, K R (UK) Wild, L (UK) Wilkhu, T K (UK) Wilkinson, G L (UK) Wilks Talbott, P M (Jamaica) Williams, A (UK) Williams, A (UK) Williams, C (Jamaica)

Williams, J A (UK) Williams, L J (UK) Williams, M (UK) Williams, M J (UK) Williams, S M (UK) Wills, A (UK) Wills, F M (UK) Wilson, J (UK) Wilson, T M (UK) Wiltshire, J A (UK) Wiltshire, S (UK) Wilykani (Singapore) Winckler, N J (UK) Winstone, G H (UK) Winter, J (UK) Winters, N (Ireland) Wise, V C (UK) Witila, C D (Kenya) Wodnicka, E (Ireland) Wogan, C (UK) Wong, C S (Malaysia) Wong, H W (Hong Kong SAR) Wong, K K Y (UK) Wong, S W (Hong Kong SAR) Wong, S Y (Hong Kong SAR) Wong Ai Lin (Malaysia) Wong Bing Shun (Hong Kong SAR) Wong Ching Yin (Hong Kong SAR) Wong Choi Wan (Malaysia) Wong Fung Ping (Hong Kong SAR) Wong Fung Yee, M (Hong Kong SAR) Wong Hee Yong (Malaysia) Wong Hwee Chin, C (Singapore) Wong Jing Yi (Malaysia) Wong Ka Yan (Hong Kong SAR) Wong Kar Phaik (UK) Wong Ki Yung (Hong Kong SAR) Wong Kok Fai (Malaysia) Wong Kok Mun (Malaysia) Wong Kwok Chung (Hong Kong SAR) Wong Lai Yee (Hong Kong SAR) Wong Leong Kian (Malaysia) Wong Man Ying (Hong Kong SAR) Wong Mei Kee (Malaysia) Wong Mei Yen, M A (Malaysia) Wong Ming Ka (Hong Kong SAR) Wong Miu Wan (Hong Kong SAR) Wong Oi Yi, A (Hong Kong SAR) Wong Pei Ru (Malaysia) Wong Siao Yenn (Malaysia) Wong Sieh Tung (Malaysia) Wong Siew Sun (Malaysia) Wong Soo Khong (Malaysia) Wong Voon Chian (Malaysia) Wong Wai Chun (Hong Kong SAR) Wong Wai Fong (Hong Kong SAR) Wong Wai Kwan (Hong Kong SAR) Wong Wang Sun (Hong Kong SAR) Wong Wing Chi (Hong Kong SAR) Wong Yan Kit (Hong Kong SAR) Wong Yann Wen (Malaysia) Wong Yin Ling (Hong Kong SAR) Wong Yoke Khim, R (Singapore) Wong Yu Pong, J (Hong Kong SAR) Wong Yuen Cheng (Singapore) Wong Yuen Han (Hong Kong SAR) Wong Yuen Yi (Hong Kong SAR) Woo Hooi Jew (Malaysia) Woo Hwee Ming, C (Singapore) Woo Tak Kin (Hong Kong SAR) Woo Yin Yoke (Singapore) Wood, J F (UK) Wood, J J (UK) Wood, N J (UK) Woodard, L C (UK) Woodbridge, P J (UK)

Wooding, A (UK) Woods, W R (UK) Woolf, K K (UK) Woolf, S S (Australia) Woolhouse, A N (UK) Woolnough, D A (UK) Woolston, M A (UK) Workman, D (Barbados) Worrall, S A (UK) Wray, A (UK) Wright, C (UK) Wright, J P (UK) Wrobel, M (Poland) Wronska, A (Poland) Wu, S V (China) Wu Chang Hua, S (China) Wu Hao Ying (China) Wu Shiyun (Singapore) Wu Xian, S (Canada) Wu Ying Ru (Hong Kong SAR) Wylie, T A (UK) Wynter, S A M (US) Wypych, E B (Poland) Wysoczanski, J R (Poland) X Xia Deng Mei (China) Xia Xiao Wen (China) Xiao, J (UK) Xie, F (China) Xie Yi Shu (China) Xin Benmei, S (China) Xin Jia Wa (Singapore) Xu Bin (China) Xu Lihong (UK) Xu Qian (Singapore) Xu Rong (China) Xu Rong Hui, W (China) Xu Yan (China) Xu Yusheng (China) Xu Zhen (Singapore) Xue, C (China) Xue Wan Ru (China) Y Yagnik, M P (UK) Yagnik, S G (UK) Yakubu, K D (Nigeria) Yam, S F (Hong Kong SAR) Yaminee Nadeswaran (Sri Lanka) Yan Jin Guang (China) Yang, H (UK) Yang Changrong (Singapore) Yang Heal (UK) Yang Jin Zhe (Singapore) Yang Li (China) Yang Min Min, A (China) Yang Qing (China) Yang Qiu Ting (China) Yang Weiping (China) Yang Xin (Singapore) Yang Xinyu (China) Yang Yan Xia, S (China) Yang Yufei (China) Yang Zhen (Singapore) Yang Zhiji (China) Yang Zhining (China) Yani (Singapore) Yao Yong Hua (China) Yao Zhuo Jun (China) Yap, B L (Singapore) Yap, P L (Malaysia) Yap Fiona (Singapore) Yap Pey Huwa (Malaysia) Yap Woon Kiat, A (Malaysia) Yartey, W N (US) Yavorskaya, O (Ukraine) Ye Yuan Xin (China)

Ye Zhong Yuan (Singapore) Yeap Chai Tein (Malaysia) Yeates, M (Ireland) Yee Gah Hao (Malaysia) Yee Mei Lin, E (Malaysia) Yeh, C F (UK) Yelipoie, I N (Ghana) Yemane, A (UK) Yenni (Singapore) Yeo Xian Hui Esther (Singapore) Yeoh, S P (Malaysia) Yeoh, X Y (Singapore) Yeoh Su Ping (Malaysia) Yeong Yin Fun (Singapore) Yeung Chau Ying (Hong Kong SAR) Yeung Chi Kan, C (Hong Kong SAR) Yeung Kin Wai (Hong Kong SAR) Yeung Kwok Wai, T (Hong Kong SAR) Yeung Man Wai (Hong Kong SAR) Yeung Siu Kit (Hong Kong SAR) Yeung Wing Yee, T (Hong Kong SAR) Yiannaki, N (Cyprus) Yii Li Li (Malaysia) Yii Yung Yie (Malaysia) Yim, P Y (Hong Kong SAR) Yim Yik Ming (Hong Kong SAR) Yim Yim Shan (Hong Kong SAR) Ying, H (UK) Yiu Chun Lung (Hong Kong SAR) Yong, G K (Malaysia) Yong Hoi Ying (Singapore) Yong Nyan Poh, P (Malaysia) Yong Tze Chai (UK) Yong Tze Wui (Malaysia) Yong Yean Li (Malaysia) Yoong Hui Min (Malaysia) Young, B J S (UK) Young, K (UK) Younus Osman Maniya, P (Pakistan) Yousaf, M D (UK) Yu, C C (Hong Kong SAR) Yu, J (UK) Yu, L Y W (Hong Kong SAR) Yu, S L (Hong Kong SAR) Yu, Y C (Hong Kong SAR) Yu Bi Wei, J (China) Yu Fang, I (China) Yu Hailin (China) Yu Hao (UK) Yu Jie (China) Yu Pik Kwan (Hong Kong SAR) Yu Ting (Singapore) Yu Yang (UK) Yuan Yuan (Singapore) Yue Hung Ying, I (Hong Kong SAR) Yue Meng, N (UK) Yue Sow Wei (Malaysia) Yuen Chiu Hung (Hong Kong SAR) Yuen Hoi Kit, G (Hong Kong SAR) Yuli (Malaysia) Yun Sow Ling (Malaysia) Yun Wei Cheng (Malaysia) Yung Ho Cheung, E (Hong Kong SAR) Yung Ho Hay (Hong Kong SAR) Yunuskhodzhayeva, G (Netherlands) Z Zabulionyte, S (Russia) Zaheer, M S (UK) Zaheer Ahmad (Pakistan) Zahid, R (UK) Zahid Rasool Chatta (Pakistan) Zahira Gangat (Zambia) Zainal, N (Malaysia) Zak, J J (Poland)

Zakrzewska, J (Poland) Zapolska, O (Ukraine) Zara Imtiaz Khan (UK) Zee Jing Hui (Singapore) Zeeshan Ali (Pakistan) Zeman, L (Czech Republic) Zeng Jin Luan (China) Zentara, D (Poland) Zephyrine, E A (Trinidad and Tobago) Zhang, D (UK) Zhang, S Y (UK) Zhang Yu (China) Zhang Biqiao (China) Zhang Chao (UK) Zhang Cuihua (China) Zhang Hong Qi (China) Zhang Hongbao, U (China) Zhang HongXia (Singapore) Zhang Jin Ping (France) Zhang Su (Hong Kong SAR) Zhang Xiaofeng (China) Zhang Yanling (Singapore) Zhang Yi Fan (China) Zhang Yi Xin (Singapore) Zhang Yingzhi (Singapore) Zhang Yuanyuan (UK) Zhao, Y (UK) Zhao, Y (UK) Zhao Hai Yan (Singapore) Zhao Ying (Singapore) Zhao Zheng, I (Singapore) Zhekova, E (UK) Zheng, S (China) Zheng Cheng Zhao (Singapore) Zheng Hong Bo (China) Zheng Hua, C (UK) Zheng Ying (Singapore) Zholnin, S (Russia) Zhou, J (UK) Zhou, L (Hong Kong SAR) Zhou, Y (China) Zhou Guang Xin, V (UK) Zhou Ji Liang (China) Zhou Nan (Singapore) Zhou Ning (US) Zhou Wei (China) Zhou Wen Ming (Singapore) Zhou Yi (China) Zhou Zhi En (Australia) Zhu, Z (China) Zhu Guang (China) Zhu Hua (China) Zhu Jie (China) Zhu Xin Zhang (Singapore) Zhu Zhilan, J (China) Zhuang Li, L (China) Zhuang Xian Ping (China) Zhuo Siyu (Singapore) Zhuo Tianxiang (Singapore) Zhuo Zheng (Singapore) Zia Ameer (Pakistan) Zielinska, K M (Poland) Zindondo, T (Zimbabwe) Zishiri, B (UK) Zivec, L (UK) Zizinga, W E (Uganda) Zlatkovic, O (Serbia) Zoescu, M (Romania) Zoller, J (Slovakia) Zou Qiong E (Singapore) Zulekha Islam Ali (United Arab Emirates) Zulfikar A Abdulla (UK) Zulu, N (Zambia) Zurek, A L (Poland) Zuze, S (Malawi) Zvauya, R (UK) Zziwa, G (UK)

March 2007

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