PROFESSIONALISM

We are a well established accounting and consulting firm operating in theSan Francisco Bay Area. Our many years of domestic and internationalexperience in a variety of disciplines has afforded us an opportunity to offera variety of services to an ever increasing spectrum of clientele. Bycombining our expertise, experience and the energy of our staff, each clientreceives close personal and professional attention.

We believe it is extremely important to continually educate ourselves,improving our technical expertise and financial knowledge, and services toour clients. We take great pride in maintaining the highest CPA standards.We make sure that every client is served by the expertise of our whole firm.

RESPONSIVENESS

Individuals and businesses who choose our firm have come to rely andtrust our technical knowledge and ability to address their concerns. Werespond to our client’s needs by providing professional services in a timelymanner.

Through hard work, our growth in recent years has been fueled by referralsfrom the people who know us best… our clients. The expanded range ofservices which we offer can attest to the confidence they have placed in ourability to respond to their concerns.

QUALITY

An accounting firm’s reputation is based on its high quality of service. Ourprimary goal as a trusted advisor is to provide insightful advice enablingyou, our client, the ability to make informed financial decisions. Our firm’sreputation reflects the high standards we demand of ourselves.

Business Services

� New Business Formation

� SOX 404 Compliance

� FCPA Compliance

� Technical Accounting Assistance

� General Business Consultation

� Mergers and Acquisitions

� Part-Time CFO Services

� Employee Placements,Specializing in AccountingPractices

� Internal Audit

� Strategic Business Planning

� Cash Flow Management

� Bank Financing

� Succession Planning

Tax Services

� Tax Preparation

� Tax Planning

� International Tax Compliance

� Tax Problem Resolution

Assurance Services

� Financial Statement Audits

� Financial Statement Reviews

� Financial Statement Compilations

� Agreed Upon Procedures

Services For Individuals

� Personal Financial Planning

� Estate Planning

� Investment Analysis

As a boutique accounting firm, weoffer a wide array of services that arepersonalized to fit each individualand business client’s needs. Ourservices include:

� Audit, review andcompilation of financialstatements

� International and domestictax planning and compliance

� Business consultation,merger and acquisitionservices

� Employee benefit plan audits

� SOX 404 compliance

JOHNSON K. FONG, CPA, CGMA, AICPA, CalCPA, FHKICPA

jfong@fkacpa.com

Johnson has over 30 years of public and private accounting experience. Hereceived his Bachelor of Science in Accounting from the University ofCalifornia Berkeley, Haas School of Business. After graduation, Johnsonjoined the San Francisco office of Deloitte & Touche LLP and was involvedwith audits of public and privately held companies for five years. He alsohas extensive expertise in real estate and construction accounting andcapital financing of large construction projects acquired while serving asController of Prometheus Development Company. He also has hands-onexperience in capital fund raising, investor relations and communication,SEC reporting, and accounting for engineering and construction projectsin the US, Great Britain, China, Hong Kong, Philippines, and Thailand,gained while serving as Chief Financial Officer of Flour City International,Inc., a NASDAQ listed company. In addition, Johnson has been practicingas a CPA and serving clients ranging from individuals to various domesticand multinational corporations. Areas of expertise include annual audit,review, and compilation of financial statements of domestic andinternational companies; tax compliance and preparation; mergers andacquisitions; financial consulting; and equity and debt financing.

OLIVER L. KO, CPA, AICPA, CalCPA

oliver@fkacpa.com

Oliver has over 20 years of public accounting experience. He received hisBachelor of Science, Accounting, from the University of South Carolina.Oliver specializes in a wide range of tax, accounting, and financial services.Areas of expertise also encompass personal financial, business, tax andestate planning; budget and forecasting; international tax compliance; andreal estate development and construction accounting. He providesservices to global companies and assists them in planning, implementing,and managing international assignment programs, as well as helpingthem in their US tax filing. He provides tax preparation and planningservices to executives of global companies located throughout the world,venture capital partners, and other high net-worth individuals. He hasprevious senior affiliations with Price Waterhouse Cooper and otheraccounting firms. In those positions his clients included Advanced MicroDevices, Beckman Instruments, Cadence, Conner Peripherals and CypressSemiconductor. His current clients represent a wide range of disciplines,including construction, real estate investments, high-technology, bio-techand distributions.

WENDY ANDONG, CPA, CGMA,, AICPA, CalCPA, PICPA

wandong@fkacpa.com

Wendy has more than 20 years of public accounting experience. Shereceived her Bachelor of Science in Commerce, Accounting fromUniversity of Santo Tomas in the Philippines. She also took post graduateprogram in the Asian Institute Management in the Philippines. She holdsa Certified Public Accountant Certificate from the Philippines and fromthe State of California. Wendy was employed by PricewaterhouseCoopersLLP prior to joining Fong, Ko & Associates, LLP. She has extensiveexperience in the field of financial auditing, employee benefit plan audits,SOX 404 compliance, FCPA compliance, initial public offering, other crossborder filings, design of internal control systems, business operations andacquisition review as well as management of jobs and specialengagements of companies in financial services, real estate, computersoftware, shipping and manufacturing industries as well as governmentaland not-for-profit organizations. She has previously served as ChiefFinancial Officer / Controller of Philippine Savings Bank, where shemanaged all aspects of internal and external financial reporting andassisted the President/CEO in developing company strategic plans.

CRYSTAL GRONAU, CPA, CFP, AICPA, CalCPA

Crystal has more than 20 years of public accounting and tax experience.She received her Bachelor of Arts in Business Administration from TaborCollege and her Master of Business Administration from Golden GateUniversity. Crystal was an expatriate in Frankfurt Germany for 3 years asthe leader of the International Assignment Tax Services group forPricewaterhouseCoopers (PwC). After her assignment in Germany shereturned to California to take a position as Western Region leader of theInternational Assignment Outsourcing practice for PwC. Crystal hasassisted numerous multinational clients in developing strategies tominimize corporate costs while compensating their transferees fairly. Herexperience ranges from the development of international compensationand tax equalization policies, to program benchmarking, process andprocedure review and documentation, international payroll compliance, inhouse training sessions, and cross border tax planning. Crystal's cross-border tax planning includes assisting clients with the proper reporting ofnon-US gifts and estate transfers as well as sales of US-sited property.

We serve clients in the followingindustries:

� Real Estate

� Construction

� Hospitality

� High Technologies

� Biotechnologies

� Clean Technologies

� Venture Capital

� Wholesale Distributions

� Foundations

� Nonprofit Organizations

� Import and Export

� Financial Services

� Food Services

� Retail Services

� Professional Services

� Employee Benefit Plans

CINDY LOUIE, CPA, AICPA, CalCPA

Senior Manager

cindy@fkacpa.com

Cindy has over 10 years of public accounting experience. She received herBachelor of Science in Business Administration with a concentration inAccounting from San Francisco State University and her Master of Sciencein Taxation from Golden Gate University. Cindy gained three years offoreign public accounting experience while working in Hong Kong andChina, where she participated in financial audits of private companies andfor Chinese publicly-traded companies listed in the U.S. and Australianstock exchanges. She has extensive experience in providing tax and auditservices to affordable housing projects, real estate partnerships and limit-ed liability companies, real estate developers, construction contractors,non-profit organizations as well as broker-dealers and venture capitalfunds. Clients served encompasses a variety of industries including realestate sector, trading and distribution, manufacturing, educational institu-tions, healthcare, and tourism.

1510 Fashion Island Blvd., Suite 200San Mateo, CA 94404

U.S.A.

Tel: 650-286-9966Fax: 650-757-7272

www.fkacpa.comInfo@fkacpa.com

CPA - Certified Public AccountantCGMA - Chartered Global Management Accountant

CFP - Certified Financial PlannerAICPA - American Institute of CPAsCalCPA - California Society of CPAs

FHICPA - Fellow Hong Kong Institute of CPAsPICPA - Philippines Institute of CPAs