Our Firm's History

CT Partners Consultants Limited (“CT Partners”) was established in 2011. We specialize in providing professional services in Internal Control Review (“ICR”) and offering advice in internal control design and implementation.

CT Partners has gained a reputation for its flexibility and competence in problem-solving, offering top-class services to listing applicants, listed clients, SEC-regulated clients, sponsors, consultants and other professional parties. We have assembled a professional team to provide clients with a highly motivated, professional workforce of the highest caliber.

March’ 2011 - 
CT Partners established in Hong Kong.

June’ 2011 - 
First appointment as Internal Control Consultants by a listed client.

July’ 2011 - 
First appointment as Internal Control Consultants by a listing applicant.

December’ 2020 - 
CT Partners was relocated to The Galaxy.

Meet the Team:

Leo To
Managing Director

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Mr. Leo To
Managing Director


LEO holds a Master Degree of Finance and was graduated from the Hong Kong Polytechnic University.

He specialises in internal auditing and compliance audit. He has more than 10 years’ experience in carrying out internal audits for companies of various sizes and different industries including multinational corporations, listed companies (both in Main Board and GEM), manufacturing and trading companies, properties investment and development companies and securities firms. In addition to providing professional internal audit services to a wide range of clients, he also has experience in consultancy service, including operation review and due diligence projects.

He has excellent technical knowledge about auditing. He is a workshop facilitator of Qualification Programme (QP) organized by the Hong Kong Institute of Certified Public Accountants. He is also a mentor of the ACCA mentorship programme.

Leo is a practising fellow member of the Hong Kong Institute of Certified Public Accountants, a member of The Society of Chinese Accountants and Auditors, a fellow member of the Association of Chartered Certified Accountants, a member of The Association of International Accountants, a member of the Canadian Certified General Accountants Association, a Certified Internal Auditor, a member of The Taxation Institute of Hong Kong and a Certified Tax Adviser (HK)

HKICPA, ACCA and other services

- Member of the 25.35 Young Members Leadership Panel of HKICPA (2013 – 2014)

- Mentor of the ACCA ISA mentorship programme (2013 – 2014)

- Member of the Student Affairs Sub-committee of ACCA Hong Kong (2012 – 2014)

- Workshop facilitator of Qualification Programme organized by the HKICPA (2011 – present)

- Mentor of the ACCA mentorship programme (2010 – 2014)

Jacqueline Wai

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Ms. Jacqueline Wai

CPA BEc(Acct. & Econ.)

Jacqueline has over 8 years of experience in audit and assurance services. Before joining CT Partners, she worked in an international CPA firm.

She specialises in statutory audit, internal audit and compliance audit. Her clients range from small & medium-sized entities to listed issuers, the business nature of which included trading, manufacturing, regulatory and financial industries, MPF schemes and mutual funds.

In addition to auditing a wide range of clients, she also has experience in consultancy service, including operation review, internal control review and financial due diligence projects.

Clients Testimonials:

CT Partners has been a trusted Independent Internal Control Adviser since our IPO. Their knowledge has helped us to improve Internal Control and Corporate Governance every year. With reasonable cost, CT Partners brings a high level of professionalism and confidence to assist us to maintain sound and effective Internal Controls to safeguard shareholders’ investment and our assets

During the four months of IPO process, CT Partners has rendered all the necessary resources to us to meet the deadline and has provided an excellent Internal Control Review service to our Group. Their staff is very knowledgeable and experienced in addressing queries raised by the regulatory bodies. We are very grateful for their services and enjoy a good working relationship with them.
Dr. K.S. Li,

We have been with CT Partners two years now and hopefully more years to come. They are an excellent firm and problem-solving professional. We initially engaged their Internal Control Review service as their fee was reasonable. Outsourcing the Internal Control function is the way to go and this team does it the best.
Mr. Bryan Chan,
Chief Financial Officer of Travel Expert (Asia) Enterprises Limited (HKEx: 1235)

CT Partners has provided our Group outsourced Internal Control function since IPO. They are a firm that understands the critical Internal Control issues facing construction company. By understanding our industrial practice, they were able to perform smooth Internal Control Review. Without the support of good fundamentals and the directors who stand behind their work, we might not have reached our goals

CT Partners has outstanding level of service and brilliant work ethic. Since 2011, we have engaged CT Partners to conduct Internal Control Review for our operations including reviewing gold mine operation in Inner Mongolia. They are the professional firm I trust in relation to all internal control matters.
Ms. Wu Wei Hua,
Finance Director(PRC) of Sino Prosper State Gold Resources Holding Limited (HKEx: 766)
and Exective Director of China Netcom Technology Holdings Limited (HKEx: 8071)

CT Partners has been our Internal Control Reviewer since our main board IPO application in HKEx in 2013. They provided high quality and personalized service. I expected a firm to recommend Internal Control system to fit our size and construction operation. Turns out, they met and exceeded our expectation throughout the whole IPO process. Annual compliance after listing on Internal Control is going to be easy with their professional services.
Mr. SC Wong,
Chairman of Ngai Shun Holdings Limited (HKEx: 1246)