After completing F6 in a private school, I taught in a private school for one year and then worked as a Student Health Inspector for two years. In 1970, I was admitted by HKU. After graduation, I joined Inland Revenue Department and stayed there for 17 years. I left in 1990 for emigration to Canada where I was self-employed as a Tax Returns Agent, Real Estate Agent as well as an Investment Advisor. In 2002 I came back to Hong Kong to start a tax consultation company with two former colleagues partners. In early 2003 I withdrew from the partnership, and in October of the same year, I joined Ernst & Young, an international accounting firm, as a Senior Manager in its tax department.