Mission and Values

Ours is a relationship business, a “people” business. Even though they can’t be found on our balance sheet, the most important assets we have are our staff and our clients.


ValuePlus+ believes our professionals, from our seniors down to our juniors, represent the finest and most dedicated staff found in the accounting industry today. Assembled from diverse backgrounds with a wide array of talents, our staff have a depth of expertise and a breadth of experience in multiple industries across different size companies from entrepreneurs to mid-size family-owned businesses.


As always, the focus is on our clients because it is our privilege to serve them. Our keen insight allows clients to visualize their own businesses with uncommon clarity as we collaborate to help them identify new opportunities and integrate critical thinking and innovative strategies to provide the most effective solutions.


Our People


Billy C. W. Cheung, FCCA, CPA (Practising), has been in the accounting field for more than twenty years with ample experiences in audits and strategic tax planning. After leaving the post of Accountant in the private sector, he set up his own accounting practice. After meeting Andrew To, they joined together forming a corporate practice to serve clients in Greater China region.


Andrew K. H. To, AICPA, CGMA graduated with bachelor and master degree. He began his career at Value Plus+ since 2009. Mr. To quickly rose in the firm to the status of Chief Executive Officer. It was there he met Billy Cheung and the two soon decided to strike out on their own. Mr. To specializes in accounting and tax planning, as well as consulting for strategic business development and management.

Our History

The original firm, C. W. Cheung & Co, began with his CPA services for business and individuals ever since 2000. This developed into strategic planning for individual wealth maintenance, minimization of tax liabilities for individuals and corporations, auditing and consulting services.


In the year of 2009, a corporate practice under the name of Value Plus CPA Limited was formed and registered with the Hong Kong Institute of Certified Public Accountants (HKICPA) in order to serve our clients better in the most effective and efficient way. In short, we believe in “old school” principles, but we also believe in keeping up with the needs of individuals and businesses in this rapidly changing world.

Our Areas of Specialization

Our entire operation is rooted in a tradition of meeting the highest standards of accounting practices. From this foundation, we offer the following specialized services: strategic planning for owners, auditing services for small-to- medium sized enterprises, consulting services for business development and management as well as accounting and tax services for the Internet environment and e-commerce.