Reanda Lau & Au Yeung (HK) CPA Limited (“RL&AY”) was established in Hong Kong in April 2009, RL&AY is a joint venture CPA firm formed between Reanda Certified Public Accountants LLP, a top 10 CPA firm in Beijing China, and Lau & Au Yeung C.P.A. Limited as driven by market demand and encouragement from the Chinese Institute of Certified Public Accountants (CICPA) for Mainland accounting firms to “go global”,