WHEREAS THE TAXATION INSTITUTE OF HONG KONG LIMITED ( 香港稅務學會有限公司 ) was incorporated in Hong Kong as a limited company under the Companies Ordinance on the Twenty-ninth day of September, 1972;

AND WHEREAS by special resolution of the Company and with the approval of the Registrar of Companies, it has changed its name;

NOW THEREFORE I hereby certify that the Company is a limited company incorporated under the name of THE TAXATION INSTITUTE OF HONG KONG ( 香港稅務學會 ) .

GIVEN under my hand this Fifteenth day of May One Thousand Nine Hundred and Eighty-one.

(Sd.) LAI Ming Chi
for Registrar of Companies,
Hong Kong.