{"entity":{"id":"7ad0e264-bed2-50be-b797-a62057c8ca4d","name":"Commercial Practising Accountants Limited","type":"Organization","kind":"company","jurisdiction":"HK","identifier":"icij:icijol-113995","risk":"MED","flags":[]},"identity":{"linked_records":[],"also_known_in":[]},"ownership":{"direct_owners":[],"holdings":[{"role":"secretary of","share":null,"asset":{"id":"22139f8f-1ec8-5265-a6a5-7c245e91fd70","name":"Mass Noble Limited","type":"Company","kind":"company"}},{"role":"secretary of","share":null,"asset":{"id":"aa687c80-9172-560d-b13c-eb08b79ff5ed","name":"INTERCEL (HONG KONG) LIMITED","type":"Company","kind":"company"}}],"ubo_chain":[]},"risk":{"level":"MED","flags":[],"note":"Risk is a layer-1 signal (offshore-layering / connectivity heuristics) — an investigative lead, not a determination."},"sources":[{"registry":"icij_offshoreleaks","source_url":"https://offshoreleaks.icij.org/nodes/113995"}],"source":"corpus"}