The Mergers and Acquisitions Level 1 and 2 Training
	The Mergers and Acquisitions Level 1 and 2 Training was held from 13 to 16 January 2010 in the training room of our office. Ten delegates from five branches of Crowe Horwath China CPAs Co., Ltd and twenty two of our staff, together with two delegates from Crowe Horwath LLP attended the training delivered by Mr Michael Lux, an experienced instructor from Crowe Horwath LLP. The training lasted for 3.5 days. We provided the venue, training facilities and other support, including the arrangement of refreshments, meals and sight-seeing activity. Everything was planned in meticulous detail to ensure smooth-running of the whole training. In order to help the participants get to know each other, the seating plan of the class was carefully designed. Our staff and the twelve delegates from other member firms were arranged to sit alternately to facilitate the exchange of experiences with delegates from different member firms. Lunches and dinners also provided a good time for them to socialise with new acquaintances as they were arranged to sit with different participants each time. The 3.5-day training was held successfully. After the training on 16 January morning, the instructor and some of the delegates joined the sight-seeing activity we arranged for them. We visited the Peak, Stanley Market, Repulse Bay and some more attractions in Hong Kong before they joined the farewell dinner in the evening. The instructor and the participants enjoyed the delights of our hospitality and had a great time during the training. They gave us many positive feedbacks.
	The Mergers and Acquisitions Level 3 Training
	The Mergers and Acquisitions Level 3 Training was held on 26 and 27 January 2010 in Frankfurt, Germany. To show our dedication to providing quality services which comply with international standards, we sent four senior staff members - Alvin Yeung, CS Lam, Leo Chuen and Charbon Lo to attend the training. All of them have completed the level 1 and 2 training held from 13 to 16 January before they flew to Germany. After nearly thirteen hours’ flight, they arrived at Frankfurt on 25 January and attended the training in the next two days. A week after they completed the level 3 training, we held a sharing session in our training room. Over thirty of our staff attended this sharing session, including nine of our directors, seven staff from the Technical Department, and fifteen senior staff members. The four participants of the level 3 training shared with our staff their experiences gained from the training. With our experience in due diligence, as well as the series of trainings, we have enhanced our skill set and familiarized ourselves with the approach which Crowe Horwath International adopted in performing international transaction services. We are well equipped to participate in cross-border assignments referred by other member firms and able to work smoothly and closely with them for joint engagements to serve our mutual clients in the future.