CWC Partners Group Limited

28/04/2026

正式入翟氏宗祠 🤭🤭🤭

19/02/2026

Westpac Lunar New Year – Year of the Fire Horse Reception & Networking 2026

I was delighted to attend the Westpac Lunar New Year Reception and Networking Event 2026, celebrating the Year of the Fire Horse. It was a well-organised and vibrant evening that brought together professionals, community leaders, and long-standing business partners to mark the Lunar New Year in a spirit of connection and renewal.

My sincere thanks to Wendy Wang for the kind invitation and for hosting such a meaningful occasion. Events like this not only celebrate cultural heritage but also strengthen professional relationships across sectors.

It was a pleasure to reconnect with old friends and colleagues, including:
• Alan Tang, CA – Rotary Auckland Harbourside
• Danny Ho – Immigration Lawyer

The evening provided an excellent opportunity for professional networking, exchange of ideas, and reinforcing community ties at the beginning of the new lunar cycle.

Wishing everyone prosperity, resilience, and continued success in the Year of the Fire Horse.

16/02/2026

Today marks a truly significant and deeply meaningful occasion for CWC Partners Group Chartered Accountants Australia and New Zealand.

The Chak family gathered in full support, with 13 family members present. In addition, the senior and junior Chan protégés and I attended together — three of us in total — to complete the formal doctoral graduation photo session 🎓.

Having worked in professional services for many years, we firmly believe that technical excellence is grounded in lifelong learning, and that leadership is shaped by humility, discipline, and perseverance. The doctoral journey is never an easy one — from academic research and data collection to thesis writing and the final oral defence — each stage reflects a deep respect for knowledge and a serious commitment to professional responsibility. Behind this achievement stands the understanding and support of family, the guidance of mentors, and the encouragement of trusted colleagues.

Today’s graduation photo session represents more than the conferral of a degree. It reflects the core values that CWC consistently upholds —
family unity, mentorship and succession, professional refinement, and sustainable long-term development.

At CWC, we do more than provide accounting, audit, and taxation services. We are committed to building a cross-generational professional platform where experience is passed on, knowledge is translated into practical value, and both our team and our families can witness and celebrate key milestones in our shared journey.

What this photograph symbolises is not merely an individual accomplishment, but the collective strength of a team, a family, and an enduring commitment to professional excellence.

Grateful for those who walk alongside us. Grounded in professionalism. Moving forward with purpose. 🎓📚

今天，對 CWC Partners Group Chartered Accountants Australia and New Zealand 而言，是一個極具紀念意義與感恩價值的重要日子。

翟家一家齊聚，共 13 位家人到場支持；再加上大小陳徒弟一家與本人，共 3 人同行，一同完成博士畢業照的補拍儀式 🎓。

從事專業服務多年，我們始終相信，專業的深度來自持續學習，領導的高度來自謙卑與堅持。博士之路並不容易，從學術研究、資料蒐集、論文撰寫，到最終答辯通過，每一個階段都代表著對知識的尊重與對專業的承擔。這段歷程背後，是家人的理解與支持、師長的指導、以及同道夥伴的鼓勵與同行。

今天的補拍，不僅是學位的象徵，更體現了 CWC 一貫重視的價值觀——
家族凝聚、師徒傳承、專業精進與長遠發展。

在 CWC，我們不只是提供會計、審計與稅務服務；我們更致力於建立一個跨世代傳承的專業平台，讓經驗得以延續，讓知識轉化為實務價值，讓團隊與家人共同見證成長的每一個重要里程碑。

這張照片所承載的，不只是個人成就，而是一個團隊、一個家族，以及一份對專業承諾的見證。

感恩同行，專業為本，持續前行。 🎓📚

05/02/2026

This presents a false dichotomy.

Tax disputes don’t start in courtrooms. They start in facts, numbers, and systems. Audits, adjustments, penalties, and objections usually turn on accounting issues—characterisation, timing, valuation, and quantification—not courtroom advocacy.

Specialist tax Chartered Accountants routinely manage audits and objections and often resolve matters before they become adversarial. Early escalation to litigation-focused advice can increase cost and entrench disputes unnecessarily.

Confidentiality and risk management are not exclusive to lawyers; competence and judgment matter more than titles.

Litigation is the exception, not the norm. When it occurs, the best outcomes come from accountants leading the facts and numbers, with lawyers handling advocacy.

The real question isn’t accountant vs barrister—it’s who can resolve the issue accurately, early, and proportionately.

Mad Monday Your accountant can prepare your tax return. They can’t protect you when the ATO comes knocking. Audits, disputes, penalties, objections, litigation. That’s not accounting work. That’s legal territory. Once a matter turns adversarial, the rules change. So does confidentiality. So do...

28/01/2026

2026 年第一個工作日｜CWC 奧克蘭市中心辦公室正式啟用

2026 年第一個工作日，我正式於 CWC 位於奧克蘭市中心（CBD）的辦公室坐班。
該辦公室為我本人（Dr. Clement CHAK）與 合夥人共用之私人專業辦公室，作為 CWC 核心營運、專業會議及高層諮詢的重要據點。

辦公室地理位置優越，毗鄰 New Zealand Exchange（NZX）總部，位處奧克蘭金融與專業服務核心區，周邊匯聚金融、法律及商業機構，具備高度專業形象與實務便利性。

交通配套完善，多條主要巴士路線可直達辦公室所在大樓，地標清晰，來訪客戶及合作夥伴皆可輕鬆抵達。

自駕人士可使用 Downtown Carpark：
• 平日停車費每小時 NZD 6；
• 全日最高收費 NZD 24.50；
• 週日及公眾假期收費減半。

整體而言，無論公共交通或自駕前往，皆十分便利，適合舉行專業會議、董事會討論及高層策略會談。

On the first working day of 2026, I officially commenced working from CWC’s Auckland CBD office.

This office serves as a private professional workspace jointly used by myself (Dr. Clement Chak) and Business Partner, and functions as a key hub for CWC’s core operations, professional meetings, and executive-level advisory work.

The office enjoys a prime location adjacent to the New Zealand Exchange (NZX) headquarters, situated in the heart of Auckland’s financial and professional district. The surrounding area is home to leading financial, legal, and commercial institutions, reinforcing a strong professional presence and operational convenience.

Accessibility is excellent, with multiple major bus routes providing direct access to the building. The office is highly visible and easy to locate for clients and business partners.

For those driving, Downtown Carpark is available with the following rates:
• Approximately NZD 6 per hour on weekdays;
• Maximum daily rate of NZD 24.50;
• Half-price rates on Sundays and public holidays.

Overall, the office is highly accessible by both public transport and private vehicle, making it an ideal venue for professional meetings, board discussions, and senior-level consultations.

13/01/2026

Following the completion of my PhD last year, I will attend the 2026 Australasian Tax Teachers Association (ATTA) Annual Conference once again in Wellington, New Zealand.

I previously presented academic papers at the ATTA Annual Conferences in 2015 and 2022, contributing to scholarly discussions on taxation within the Australasian region. In 2026, I will participate in the conference in my capacity as an Associate Member, attending in a teaching and academic role.

This continued engagement reflects my ongoing commitment to tax research, tertiary education, and professional collaboration within the Australasian tax academic community.

繼去年完成博士學位後，我將於 2026 年在紐西蘭惠𤫊頓再次出席「大洋洲稅務教師年會」（Australasian Tax Teachers Association Annual Conference）。

本人曾於 2015 年及 2022 年的大洋洲稅務教師年會中發表學術論文，參與區域內稅務理論與實務議題之學術交流。2026 年，我將以 Associate Member（副會員）教師身分參與本次年會，持續投入稅務教學與學術研究領域。

此一延續性的參與，體現我對稅務研究、高等教育及大洋洲稅務學術社群之長期承諾與專業投入。

11/12/2025

本案於 12 月 8 日正式提交申請，並於 12 月 12 日即獲批出，整個審批過程可謂極為迅速，令人驚嘆。移民局在審理過程中 沒有提出任何進一步查詢或補件要求，顯示申請文件的完整性、準確性及合規程度已充分符合其審核標準。

值得特別指出的是，該公司 實際營運時間不足兩年，在此背景下仍能以如此高效率成功獲批 Employer Accreditation，實屬難得，亦充分反映申請策略與合規架構的嚴謹程度。

此結果再次印證 CWC 一貫嚴謹的專業標準、對政策細節的深度掌握，以及多年實務經驗累積所帶來的優勢。透過周全的前期規劃、精準的風險判斷與高品質文件準備，才能在高度審慎的移民審批制度下，取得如此順利且迅速的成果。

The application was lodged on 8 December and approved on 12 December, representing an exceptionally fast turnaround time that is truly remarkable. Notably, no further questions, clarifications, or requests for additional information were raised by Immigration New Zealand during the assessment process, indicating that the application was comprehensive, well-structured, and fully compliant with the relevant accreditation requirements.

It is particularly noteworthy that the company has been operating for less than two years. Achieving Employer Accreditation within such a short operating history, and doing so with no follow-up queries, clearly demonstrates the strength of the application framework and the robustness of the compliance positioning.

This outcome strongly reflects CWC’s consistently rigorous professional standards, deep understanding of immigration policy, and the value of experience accumulated over time. Through careful upfront planning, precise risk assessment, and meticulous document preparation, it is possible to achieve efficient and high-quality outcomes even under a stringent regulatory regime.

20/11/2025

Did you know that New Zealand has a specialist tax court—formerly known as the Taxation Review Authority (TRA)—which operates independently from Inland Revenue under the judicial system? It has recently been reconstituted as the Taxation and Charities Authority.

Why were tax and charities combined under the same specialist authority instead of being kept separate?

This change reflects an important reality: charities and taxation are deeply interconnected. Many people still believe that charitable entities “have nothing to do with tax,” but that assumption is simply not correct.

Consider this:
What happens when a charity’s activities are actually income-earning, commercial in nature, or borderline business operations?
How should they be assessed?
Are they still eligible for charitable tax exemptions?
What if public benefit is unclear or private benefit creeps in?

These are precisely the types of complex issues the new authority is designed to handle—where tax law, charity regulation, and public-benefit analysis overlap.

The merger recognises that modern charities often engage in significant commercial activities, and the boundary between non-profit purpose and revenue-generating operations is not always straightforward. An integrated authority ensures more consistent, expert decision-making across both domains.

20/11/2025

2025 Community Accounting Ceremony
Jointly Presented by Massey University and ANCAD (Eva Chen MNZM)

CWC Partners are proudly supporting the programme as Chartered Accountant mentors.

What we recommend for the future of Community Accounting engagements is that larger not-for-profit organisations be offered a review-level engagement to help identify strategic or structural shortcomings — rather than limiting the programme solely to assisting small NFPs with basic bookkeeping and record-keeping tasks.

This approach would provide more meaningful learning opportunities, especially for students at the Master of Professional Accounting (MPA) level, who are capable of contributing to higher-level diagnostic and advisory work.

30/10/2025

CWC continues to grow steadily and strategically — step by step, with professionalism and purpose.
Earlier this year, I was also humbled to be awarded my PhD in International Taxation, marking another milestone in our journey of continuous learning and excellence.

With every achievement, we stay true to our values of integrity, dedication, and service — building CWC into a trusted name in accounting, audit, tax and immigration advisory for our community and beyond.

CWC 持續穩健、按步就班地成長，專業中見堅持，發展中見遠見。
今年初我也榮獲國際稅務學博士學位（PhD in International Taxation），這是我在持續學習與追求卓越道路上的又一重要里程碑。

每一次成就，都讓我們更加堅守誠信、專業與服務的核心價值，
讓 CWC 成為值得信賴的會計、審計, 税務與移民顧問品牌，
服務社區，放眼未來。