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  Date of survey : 20 May - 1 June 04 (main period)
2 June - 16 June 04 (extension period)
  Target population : All existing members of the Hong Kong Society of Accountants
  Survey method : Self-administered questionnaires returned by mail, fax and online submission
  Sampling method : All qualified members were targeted and no sampling was adopted. The questionnaires were sent directly by the Office of Legislative Councillor Eric K.C. Li.
  Sample size : 299 valid returns
  Response rate : 1.33%
  Std sampling error : Less than 2.9%