本文发表在 rolia.net 枫下论坛CCPAA SEMINAR:
Topic1：Financial and Taxation Due Diligence in Mergers & Acquisitions
Topic2：Career Development and 2013 Salary Survey
Due diligence is a commonly used term used in Mergers and Acquisitions transactions involving an investigation of a business or person prior to signing a contract. It is a very critical step to manage the transaction risk before committing into a sizable deal. Before consummating a significant deal, the examination of a potential target with respect to material past, present and future matters by asking certain key questions and examining key documentation will assist the parties to make an informed decision.
Are you interested in knowing how the financial and taxation due diligence are performed? What professional accountants do in due diligence procedures in helping their clients managing the risk? We proudly invite Karen Chung, Senior Manager of Transaction Tax Services Group at Ernst & Young, and Wei Wang, Manager of Transaction Support Practice Group at Ernst & Young to share their experiences in the due diligence.
This seminar is particularly designed to assist
(1) Professional accountants in public practices or industry to have a high-level understanding of the financial and tax due diligence process
(2) Investors to better understand due diligence considerations in mergers and acquisitions
(3) Management executives and business owners to broaden their views of the due diligence process
A. Date, time and agenda:
December 1, 2012 Saturday from 1:30PM to 5:00PM
1:30PM to 2:00PM: Registration
2:00PM to 3:00PM: Theme Presentation – Financial Due diligence
3:00PM to 4:00PM: Theme Presentation – Taxation Due diligence
4:00PM to 4:30PM: Career Development - Robert Half 2013 Salary Survey
4:30PM to 5:00PM: Networking
B. Topic outlines:
Financial Due diligence Taxation Due diligence
Mr. Wei Wang, Ernst & Young LLP Ms. Karen Chung, Ernst & Young LLP
Career Development - Robert Half 2013 Salary Survey
Ms. Christine Lucy, Robert Half
C. Theme Speakers:
Karen Chung, Senior Manager, Ernst & Young LLP
Karen is a Senior Manager in the Transaction Tax Services in the Ernst & Young Toronto office with over eight years of tax experience in both industry and public practice. Karen has specialized in Transaction Tax Services that supports merger and acquisition transactions, such as tax due diligence, tax restructuring, tax loss planning and tax research assignments. Her transaction experience includes acquisitions of financial institutions, engineering and consulting company, mining company, and wholesale and retail distributors, etc. Karen has also assisted on various special consulting projects, such as carve out project, special tax audit assignment and evaluation of client’s internal tax department project.
Karen received a Master of Tax degree from the University of Waterloo, a Bachelor of Commerce degree from the University of Toronto and is a chartered accountant.
Wei Wang, Manager, Ernst & Young LLP
Wei Wang joined Ernst &Young in 2007 and currently as a Manager in the Transaction Support practice where he performs financial due diligence on numerous public acquisitions as well as private acquisitions in industries including gaming, mining, construction, distribution, and health care. Previously, Wei worked in E&Y’s assurance and advisory practice, where he performed financial audits for large distribution, manufacturing, mining, construction, and real estate companies.
Wei received a Bachelor of Business Administration from the University of Toronto. He is a Chartered Accountant and a Chartered Financial Analyst.
Christine Lucy, National Director of Strategic Partnerships
Christine Lucy is the National Director of Strategic Partnerships for Robert Half International. She is responsible for leading the strategic partnership program by enhancing and developing relationships with Canadian schools, universities, alliance partners and community groups.
With more than 26 years of professional staffing expertise, Christine has had first-hand experience with all phases of the job market cycle. She is thoroughly familiar with the skills that are currently in demand and is an expert with employment trends.
D. Venue:
North York Civic Center -Council Chambers
地址: 5100 Yonge Street, Toronto, ON M2N5W4
E. Language: English/Chinese
F. CPD Credit/Hour: 1.5 hours
G. Fees: CDN$10/each guest (non-CCPAA Member) participant, CCPAA member free.
H. Seat limitation and enrolment: Max limit of space: 30 persons.
Online Registration: Please click here.
Registration deadline: November 29, 2012, 17:00PM EST (Thursday).
For more information, please visit www.ccpaa.ca. Please call Ying Yan at 416-488 2345 or onconference@ccpaa.ca if you have any question.
**All communications are made mainly through email. Phone calls may also be used under special situations. Please provide your updated email address and phone numbers.
讲座1： 企业并购中的财务及税务方面的尽职调查
讲座2：职业发展-2013 薪水调查报告
尽职调查是一个在合并和收购交易中常用的术语。它涉及到签订合同前对一个企业或个人的调查。尽职调查是达成大额交易之前降低交易风险的关键一步。在达成重要交易之前，就交易目标在过去，现今及未来重大事项有针对性地询问关键问题并研究重要文件的举措将有助于交易双方做出明智的决定。
你有兴趣知道如何从财务及税务的角度开展尽职调查吗？你想知道专业会计师怎样通过尽职调查程序帮助客户降低风险吗？我们很荣幸地邀请到了安永会计师事务所(Ernst & Young)交易税服务部门的高级经理Karen Chung女士，和安永会计师事务所交易支持业务部门的经理Wei Wang先生，来分享他们在尽职调查工作中的经验。
这次讲座的主要目标是帮助：
（1）服务于公共领域或企业的专业会计师们对财务及税务尽职调查有一个较高水平的了解
（2）投资者更好地了解在并购过程中开展尽职调查的有关考量
（3）管理人员和企业主扩大在尽职调查过程中的视野
A. 日期、时间和议程：
2012年12月1日 星期六1:30 PM – 5:00PM
1:30PM – 2:00PM： 注册登记
2:00PM – 3:00PM： 主题演讲 – 财务方面的尽职调查
3:00PM – 4:00PM： 主题演讲 – 税务方面的尽职调查
4:00PM – 4:30PM： 职业发展 - Robert Half 2013 薪水调查报告
4:30PM – 5:00PM: 联谊活动
B. 议题概要:
财务方面的尽职调查：
Wei Wang先生，安永(Ernst & Young)会计师事务所
税务方面的尽职调查：
Karen Chung女士，安永(Ernst & Young)会计师事务所
职业发展-2013 薪水调查报告
Christine Lucy女士，Robert Half人力资源公司
C. 主讲人：
Karen Chung，安永(Ernst & Young)会计师事务所高级经理
Karen 是安永会计师事物所多伦多分部的交易税服务部门的高级经理， 具有八年以上的公共部门和企业税务经验。Karen 专长于并购交易中的交易税服务, 如税务方面的尽职调查, 税务重组、税务损失的计划和税务研究任务。她参与过收购金融机构、工程和咨询公
司、矿业公司、批发和零售商等交易。Karen还协助过许多特殊的咨询项目，如创业项目、特殊税务审计任务和客户内部税务部门评估等项目。
Karen具有滑铁卢大学的税务硕士学位，多伦多大学的商科学士学位，并且是一位特许会计师。
Wei Wang，安永(Ernst & Young)会计师事务所经理
Wei Wang先生于2007年加入安永会计师事物所，现任交易支持业务部经理。他参与了众多公共领域和私人企业的收购交易的财务尽职调查，行业涵盖游戏行业、矿业、建筑业、分销商及保健行业。在此之前他服务于安永公司的保险和咨询部门，在那里他负责一些大分销商、制造商、矿业公司、建筑公司和房地产公司的财务审计。
Wei Wang 先生具有多伦多大学的商业管理学士学位。他是一位特许会计师，同时还是一位特许金融分析师。
D. 会议场所:
North York Civic Center -Council Chambers
地址: 5100 Yonge Street, Toronto, ON M2N5W4
E. 语言: 英文/中文
F. 后续专业讨论时间：1.5小时
G. 费用: 非会员每人$10加元, CCPAA会员免费
H. 座位限制及注册: 最多30人.
在线注册：请点击这里
注册截止日为2012年11月29日 东部时间17：00 (星期四)。
如想得到更多信息，请访问www.ccpaa.ca。有其他问题，请致电Ying Yan TEL：416-488-2345 或发送Email 到onconference@ccpaa.ca。
** 所有信息交流主要通过电子邮件进行。 在特殊情况下也可使用电话联系。 请提供您最新的电子邮件地址和电话号码.更多精彩文章及讨论，请光临枫下论坛 rolia.net
Topic1：Financial and Taxation Due Diligence in Mergers & Acquisitions
Topic2：Career Development and 2013 Salary Survey
Due diligence is a commonly used term used in Mergers and Acquisitions transactions involving an investigation of a business or person prior to signing a contract. It is a very critical step to manage the transaction risk before committing into a sizable deal. Before consummating a significant deal, the examination of a potential target with respect to material past, present and future matters by asking certain key questions and examining key documentation will assist the parties to make an informed decision.
Are you interested in knowing how the financial and taxation due diligence are performed? What professional accountants do in due diligence procedures in helping their clients managing the risk? We proudly invite Karen Chung, Senior Manager of Transaction Tax Services Group at Ernst & Young, and Wei Wang, Manager of Transaction Support Practice Group at Ernst & Young to share their experiences in the due diligence.
This seminar is particularly designed to assist
(1) Professional accountants in public practices or industry to have a high-level understanding of the financial and tax due diligence process
(2) Investors to better understand due diligence considerations in mergers and acquisitions
(3) Management executives and business owners to broaden their views of the due diligence process
A. Date, time and agenda:
December 1, 2012 Saturday from 1:30PM to 5:00PM
1:30PM to 2:00PM: Registration
2:00PM to 3:00PM: Theme Presentation – Financial Due diligence
3:00PM to 4:00PM: Theme Presentation – Taxation Due diligence
4:00PM to 4:30PM: Career Development - Robert Half 2013 Salary Survey
4:30PM to 5:00PM: Networking
B. Topic outlines:
Financial Due diligence Taxation Due diligence
Mr. Wei Wang, Ernst & Young LLP Ms. Karen Chung, Ernst & Young LLP
Career Development - Robert Half 2013 Salary Survey
Ms. Christine Lucy, Robert Half
C. Theme Speakers:
Karen Chung, Senior Manager, Ernst & Young LLP
Karen is a Senior Manager in the Transaction Tax Services in the Ernst & Young Toronto office with over eight years of tax experience in both industry and public practice. Karen has specialized in Transaction Tax Services that supports merger and acquisition transactions, such as tax due diligence, tax restructuring, tax loss planning and tax research assignments. Her transaction experience includes acquisitions of financial institutions, engineering and consulting company, mining company, and wholesale and retail distributors, etc. Karen has also assisted on various special consulting projects, such as carve out project, special tax audit assignment and evaluation of client’s internal tax department project.
Karen received a Master of Tax degree from the University of Waterloo, a Bachelor of Commerce degree from the University of Toronto and is a chartered accountant.
Wei Wang, Manager, Ernst & Young LLP
Wei Wang joined Ernst &Young in 2007 and currently as a Manager in the Transaction Support practice where he performs financial due diligence on numerous public acquisitions as well as private acquisitions in industries including gaming, mining, construction, distribution, and health care. Previously, Wei worked in E&Y’s assurance and advisory practice, where he performed financial audits for large distribution, manufacturing, mining, construction, and real estate companies.
Wei received a Bachelor of Business Administration from the University of Toronto. He is a Chartered Accountant and a Chartered Financial Analyst.
Christine Lucy, National Director of Strategic Partnerships
Christine Lucy is the National Director of Strategic Partnerships for Robert Half International. She is responsible for leading the strategic partnership program by enhancing and developing relationships with Canadian schools, universities, alliance partners and community groups.
With more than 26 years of professional staffing expertise, Christine has had first-hand experience with all phases of the job market cycle. She is thoroughly familiar with the skills that are currently in demand and is an expert with employment trends.
D. Venue:
North York Civic Center -Council Chambers
地址: 5100 Yonge Street, Toronto, ON M2N5W4
E. Language: English/Chinese
F. CPD Credit/Hour: 1.5 hours
G. Fees: CDN$10/each guest (non-CCPAA Member) participant, CCPAA member free.
H. Seat limitation and enrolment: Max limit of space: 30 persons.
Online Registration: Please click here.
Registration deadline: November 29, 2012, 17:00PM EST (Thursday).
For more information, please visit www.ccpaa.ca. Please call Ying Yan at 416-488 2345 or onconference@ccpaa.ca if you have any question.
**All communications are made mainly through email. Phone calls may also be used under special situations. Please provide your updated email address and phone numbers.
讲座1： 企业并购中的财务及税务方面的尽职调查
讲座2：职业发展-2013 薪水调查报告
尽职调查是一个在合并和收购交易中常用的术语。它涉及到签订合同前对一个企业或个人的调查。尽职调查是达成大额交易之前降低交易风险的关键一步。在达成重要交易之前，就交易目标在过去，现今及未来重大事项有针对性地询问关键问题并研究重要文件的举措将有助于交易双方做出明智的决定。
你有兴趣知道如何从财务及税务的角度开展尽职调查吗？你想知道专业会计师怎样通过尽职调查程序帮助客户降低风险吗？我们很荣幸地邀请到了安永会计师事务所(Ernst & Young)交易税服务部门的高级经理Karen Chung女士，和安永会计师事务所交易支持业务部门的经理Wei Wang先生，来分享他们在尽职调查工作中的经验。
这次讲座的主要目标是帮助：
（1）服务于公共领域或企业的专业会计师们对财务及税务尽职调查有一个较高水平的了解
（2）投资者更好地了解在并购过程中开展尽职调查的有关考量
（3）管理人员和企业主扩大在尽职调查过程中的视野
A. 日期、时间和议程：
2012年12月1日 星期六1:30 PM – 5:00PM
1:30PM – 2:00PM： 注册登记
2:00PM – 3:00PM： 主题演讲 – 财务方面的尽职调查
3:00PM – 4:00PM： 主题演讲 – 税务方面的尽职调查
4:00PM – 4:30PM： 职业发展 - Robert Half 2013 薪水调查报告
4:30PM – 5:00PM: 联谊活动
B. 议题概要:
财务方面的尽职调查：
Wei Wang先生，安永(Ernst & Young)会计师事务所
税务方面的尽职调查：
Karen Chung女士，安永(Ernst & Young)会计师事务所
职业发展-2013 薪水调查报告
Christine Lucy女士，Robert Half人力资源公司
C. 主讲人：
Karen Chung，安永(Ernst & Young)会计师事务所高级经理
Karen 是安永会计师事物所多伦多分部的交易税服务部门的高级经理， 具有八年以上的公共部门和企业税务经验。Karen 专长于并购交易中的交易税服务, 如税务方面的尽职调查, 税务重组、税务损失的计划和税务研究任务。她参与过收购金融机构、工程和咨询公
司、矿业公司、批发和零售商等交易。Karen还协助过许多特殊的咨询项目，如创业项目、特殊税务审计任务和客户内部税务部门评估等项目。
Karen具有滑铁卢大学的税务硕士学位，多伦多大学的商科学士学位，并且是一位特许会计师。
Wei Wang，安永(Ernst & Young)会计师事务所经理
Wei Wang先生于2007年加入安永会计师事物所，现任交易支持业务部经理。他参与了众多公共领域和私人企业的收购交易的财务尽职调查，行业涵盖游戏行业、矿业、建筑业、分销商及保健行业。在此之前他服务于安永公司的保险和咨询部门，在那里他负责一些大分销商、制造商、矿业公司、建筑公司和房地产公司的财务审计。
Wei Wang 先生具有多伦多大学的商业管理学士学位。他是一位特许会计师，同时还是一位特许金融分析师。
D. 会议场所:
North York Civic Center -Council Chambers
地址: 5100 Yonge Street, Toronto, ON M2N5W4
E. 语言: 英文/中文
F. 后续专业讨论时间：1.5小时
G. 费用: 非会员每人$10加元, CCPAA会员免费
H. 座位限制及注册: 最多30人.
在线注册：请点击这里
注册截止日为2012年11月29日 东部时间17：00 (星期四)。
如想得到更多信息，请访问www.ccpaa.ca。有其他问题，请致电Ying Yan TEL：416-488-2345 或发送Email 到onconference@ccpaa.ca。
** 所有信息交流主要通过电子邮件进行。 在特殊情况下也可使用电话联系。 请提供您最新的电子邮件地址和电话号码.更多精彩文章及讨论，请光临枫下论坛 rolia.net