About Us

Accru Asia is a unique group of accounting firms with strong capabilities across Australia, Asia and beyond. We help businesses succeed in the Asia Pacific by providing the skills, strategies and multi-cultural team needed to navigate different business cultures and regulatory environments.

Consistency and quality throughout Asia

Accru Asia can provide your business with on-the-ground experts throughout Asia and Australia who meet high quality, globally recognised standards of accounting practice.  Our advisers combine local knowledge with a high level of consistency to smooth the implementation of your Asia Pacific growth strategy.

75 years international experience

As the world’s axis shifts from West to East, the race is on to build trade bridges between Australia and Asia. Accru is already there. Accru in Sydney was established by a European in 1941 and we have been advising international businesses ever since. In 1988 we joined the global association CPA Associates International (CPAAI), and started using our Asian connections to help Australian and Asian clients invest, export and manufacture in the Asia Pacific region.

Long-standing relationships throughout Asia

Our long-standing personal relationships across the Asia Pacific differentiate us. Building trust is important in any market, especially so in Asia where business is more personal and based on longer-term connections.  Our advisers have been working together for over 20 years and our trust has been built through delivering many successful outcomes for clients.

Multi-lingual, multi-cultural support

In Australia, our bi-lingual, first and second-generation accountants from China, Hong Kong, Indonesia and Malaysia bridge cultural and language gaps for clients. Together with our English-speaking Asian advisors, they can help to streamline your global financial management and negotiations across various countries and parties.

Cross-border expertise, scaled to your size

Accru Asia has all the specialist expertise required for cross-border business but, unlike other global networks, we can scale our services to small-to-medium businesses. Whether you are starting-up in a new country, capital raising for international expansion or facing complex global tax issues, we can customise our services to your goals.

Find out more about Accru Asia firms below.

Australia

Accru is a leading network of independently owned chartered accounting firms with Australian offices in Sydney, Melbourne, Brisbane, Perth, Adelaide, and Hobart.

Accru’s Sydney office, Accru Felsers, specialises in international business. Founded in 1941 by Austrian-born Gerhard Felser, we have a skilled team of 50 staff located in central Sydney who provide all the tax, accounting and audit services you’d expect, as well as a specialist financial planning division which focuses on tax-effective wealth management strategies for individual clients.

Accru Felsers has many longstanding international clients including global manufacturers, retailers, importers/exporters, digital media companies, property developers, international hotel groups, and other Australian subsidiaries of multi-nationals. We also assist Chinese, Indian and Malaysian investors with due diligence prior to making investments in Australia and listing on the Australian Stock Exchange.

Our accounting professionals in Sydney speak over 12 languages and include qualified CAs, CPAs, Registered Tax Agents and Company Auditors. Through our global affiliations and our multi-lingual accountants, we provide a cohesive, streamlined service to clients throughout Australia, Europe and Asia. This has made us one of the premier business accountants in Sydney for mid-sized companies with overseas interests. See our international insights here.

China

Shanghai Acumen CPA was established in 2005. The firm’s predecessor, Shanghai Changxin CPA, began in 1981 and was the fifth CPA firm established in Shanghai at that time. Today the firm has around 75 staff, including 24 Certified Public Accountants, seven Certified Tax Agents, 11 Justice Appraisers, two Certified Public Valuers and one lawyer.

The firm’s senior partners come from big four international accounting firms with rich experience in audit, accounting, taxation and management consultancy. They provide audit, accounting and a comprehensive suite of business services to several China subsidiaries of Fortune 500 companies. The firm also offers diversified services (such as taxation and foreign exchange consulting) to small and medium-sized foreign-invested enterprises in industries such as manufacturing, trade, import and export, food, joint ventures, wholesale, mergers, property, high-tech and retail.

The team’s understanding of both the Chinese market and regulations and international practices enables them to provide constructive, up-to-date advice, often resolving complex cross-border accounting and taxation issues for clients. Members of their team also have good English communication abilities.

Hong Kong

FTW & Partners CPA Limited is an innovative firm of accountants based in Hong Kong. Their highly motivated team of 70 includes both qualified CPAs (Practising) and CTAs-HK. They are dedicated to providing high quality professional services at reasonable cost and assisting clients to achieve their business goals beyond their expectations.

FTW & Partners CPA Limited support international and local clients with company formation, corporate secretarial, accounting and business services, auditing, taxation advisory, corporate advisory, and mergers and acquisitions.  International clients commonly rely on them if they are starting a business in Hong Kong, investing in other countries or merging with or acquiring a Hong Kong company.

Taiwan

Established in 1997, Yangtze CPAs & Co. has branches in five major cities of Taiwan-Taipei, Taoyuan, Taichung, Tainan and Kaohsiung. Their team of 125 includes specialists such as a CPA ROC, business valuation analyst and intangible assets appraiser.

In addition to auditing, accounting, tax and valuation services, Yangtze CPAs & Co. provides outsourced accounting and finance solutions for many global companies and takes care of all processes related to doing business in Taiwan such as payroll, accounts receivable, accounts payable, cash management, bookkeeping and tax filings. With a large client base in wholesaling, manufacturing, import/export and construction, they are known for fair and expert analysis for mergers & acquisitions, acquisition of shares and spin-off transactions. Their international team also has excellent English communication abilities.

India New Delhi

India

Gopal Chopra & Associates chartered accountancy firm was established in 1991. With five partners and around 30 staff, the firm continues to grow and enhance its reputation for value and quality. It’s success is underpinned by outstanding professional staff who bring expertise, a holistic perspective and practical experience to solve their clients’ business and technology challenges.

The firm’s services include tax (domestic & international), regulatory compliance, consulting and assurance services. Gopal & Chopra specialises in cross-border taxation and India entry strategy, assisting clients across various industries to achieve their goals in India, from incorporation to maturity. Their team also advises non-resident Indians living abroad on tax and regulatory issues affecting them.

Dependable, responsive and solutions-focused, the firm aims to respond to clients’ complex global challenges with seamless service across national boundaries to ensure they receive the best possible advice.

Japan

Komiyama & Co. CPAs was established in 1959 in Tokyo and now has five partners, ten managers and 65 professional staff. Their highly qualified team includes CPAs in Japan and USA, licensed tax professionals and licensed social security professionals.

Komiyama Group has more than 15 English speaking professionals who provide audit, tax, accounting, bookkeeping, payroll, social security, banking, consulting and other outsourcing services. They provide their clients with efficient financial administration and management, helping them keep up with the rapidly changing business environment.

The international division of Komiyama & Co. CPAs has extensive cross-border transactions experience, especially inbound into Japan. Other specialist international experience also includes transfer pricing for SMEs and project management in mergers and acquisitions.

South Korea

Taeyul Accounting Corporation Ltd was established in 2010 by Mr Hee-Dong Lee and nine other CPAs in the southern central area of Seoul city. Merging with Shinwon Accounting Corporation Ltd in 2014, the firm now has three branch offices in Gumi, Cheongju and Cheonan city, with over 100 staff in total.

Taeyul Accounting Corporation’s CPA staff are members of the Korean Institute of CPAs and have diverse auditing, tax consulting and management consulting backgrounds, while staff at other levels provide cost-effective book keeping and compliance services.  The team has extensive experience assisting international clients with incorporation and branch office set-up in Korea, outsourced accounting solutions, and internal control reviews.

Led by Mr Hee-Dong Lee, the highly respected management team includes Mr Moon-Kyu Kim (Internal Auditor), Mr Ku-Jin Jung (COO) and Mr Jang-Yoo Lee (Head of Quality Control).

Many of the firm’s international clients are engaged in manufacturing (industrial and auto parts), engineering services and wholesale (medical devices, wine and beauty products).

Singapore

Cypress Singapore Public Accounting Corporation provides public accountancy services as well as a comprehensive range of business outsourcing, tax and corporate solutions.  The firm is registered under the Accountants’ Act and is licensed by Singapore Accounting & Corporate Regulatory Authority (ACRA) to provide statutory audit and other assurance services.

With around 80 staff, Cypress is the 18th largest accounting firm in Singapore as listed in the Singapore Business Review. The firm’s highly qualified professionals are forward-thinking and innovative, with a flexible approach to meeting clients’ unique and changing needs.  The Assurance & Advisory services team comprises highly motivated individuals who have a track record of delivering high quality audits in demanding timeframes.

With a substantial base of local and international clients in a wide range of industries, clients include charities, religious establishments, education institutions and property management corporations.

Vietnam

FMC Financial Management and Consulting Company provides business advisory, accounting, audit, and consulting services to foreign-owned and Vietnamese companies that operate (or wish to have a presence) in Vietnam.

The firm’s staff include Vietnamese and foreign consultants with decades of experience advising foreign invested enterprises of all types – wholly owned, joint ventures and representative offices. FMC’s international clients include well-known brands such as Colgate, Telstra, Bank of America, J Walter Thompson, Ford Motors Credit, Halliburton. The firm also advises many Vietnamese organisations (privatised and equitised, privately owned, State owned).

FMC’s founders have worked in the field of auditing and consulting since the very first days of the professional services industry in Vietnam and so possess a wealth of expertise and resources for international businesses. With a full understanding of both Vietnam’s business climate and international quality standards, they seek to bring creative, added-value solutions to their clients in line with international standards, adapted to Vietnam’s business environment.

+ Australia & New Zealand

Australia

Accru is a leading network of independently owned chartered accounting firms with Australian offices in Sydney, Melbourne, Brisbane, Perth, Adelaide, and Hobart.

Accru’s Sydney office, Accru Felsers, specialises in international business. Founded in 1941 by Austrian-born Gerhard Felser, we have a skilled team of 50 staff located in central Sydney who provide all the tax, accounting and audit services you’d expect, as well as a specialist financial planning division which focuses on tax-effective wealth management strategies for individual clients.

Accru Felsers has many longstanding international clients including global manufacturers, retailers, importers/exporters, digital media companies, property developers, international hotel groups, and other Australian subsidiaries of multi-nationals. We also assist Chinese, Indian and Malaysian investors with due diligence prior to making investments in Australia and listing on the Australian Stock Exchange.

Our accounting professionals in Sydney speak over 12 languages and include qualified CAs, CPAs, Registered Tax Agents and Company Auditors. Through our global affiliations and our multi-lingual accountants, we provide a cohesive, streamlined service to clients throughout Australia, Europe and Asia. This has made us one of the premier business accountants in Sydney for mid-sized companies with overseas interests. See our international insights here.

+ Greater China

China

Shanghai Acumen CPA was established in 2005. The firm’s predecessor, Shanghai Changxin CPA, began in 1981 and was the fifth CPA firm established in Shanghai at that time. Today the firm has around 75 staff, including 24 Certified Public Accountants, seven Certified Tax Agents, 11 Justice Appraisers, two Certified Public Valuers and one lawyer.

The firm’s senior partners come from big four international accounting firms with rich experience in audit, accounting, taxation and management consultancy. They provide audit, accounting and a comprehensive suite of business services to several China subsidiaries of Fortune 500 companies. The firm also offers diversified services (such as taxation and foreign exchange consulting) to small and medium-sized foreign-invested enterprises in industries such as manufacturing, trade, import and export, food, joint ventures, wholesale, mergers, property, high-tech and retail.

The team’s understanding of both the Chinese market and regulations and international practices enables them to provide constructive, up-to-date advice, often resolving complex cross-border accounting and taxation issues for clients. Members of their team also have good English communication abilities.

Hong Kong

FTW & Partners CPA Limited is an innovative firm of accountants based in Hong Kong. Their highly motivated team of 70 includes both qualified CPAs (Practising) and CTAs-HK. They are dedicated to providing high quality professional services at reasonable cost and assisting clients to achieve their business goals beyond their expectations.

FTW & Partners CPA Limited support international and local clients with company formation, corporate secretarial, accounting and business services, auditing, taxation advisory, corporate advisory, and mergers and acquisitions.  International clients commonly rely on them if they are starting a business in Hong Kong, investing in other countries or merging with or acquiring a Hong Kong company.

Taiwan

Established in 1997, Yangtze CPAs & Co. has branches in five major cities of Taiwan-Taipei, Taoyuan, Taichung, Tainan and Kaohsiung. Their team of 125 includes specialists such as a CPA ROC, business valuation analyst and intangible assets appraiser.

In addition to auditing, accounting, tax and valuation services, Yangtze CPAs & Co. provides outsourced accounting and finance solutions for many global companies and takes care of all processes related to doing business in Taiwan such as payroll, accounts receivable, accounts payable, cash management, bookkeeping and tax filings. With a large client base in wholesaling, manufacturing, import/export and construction, they are known for fair and expert analysis for mergers & acquisitions, acquisition of shares and spin-off transactions. Their international team also has excellent English communication abilities.

+ India, Japan & South Korea
India New Delhi

India

Gopal Chopra & Associates chartered accountancy firm was established in 1991. With five partners and around 30 staff, the firm continues to grow and enhance its reputation for value and quality. It’s success is underpinned by outstanding professional staff who bring expertise, a holistic perspective and practical experience to solve their clients’ business and technology challenges.

The firm’s services include tax (domestic & international), regulatory compliance, consulting and assurance services. Gopal & Chopra specialises in cross-border taxation and India entry strategy, assisting clients across various industries to achieve their goals in India, from incorporation to maturity. Their team also advises non-resident Indians living abroad on tax and regulatory issues affecting them.

Dependable, responsive and solutions-focused, the firm aims to respond to clients’ complex global challenges with seamless service across national boundaries to ensure they receive the best possible advice.

Japan

Komiyama & Co. CPAs was established in 1959 in Tokyo and now has five partners, ten managers and 65 professional staff. Their highly qualified team includes CPAs in Japan and USA, licensed tax professionals and licensed social security professionals.

Komiyama Group has more than 15 English speaking professionals who provide audit, tax, accounting, bookkeeping, payroll, social security, banking, consulting and other outsourcing services. They provide their clients with efficient financial administration and management, helping them keep up with the rapidly changing business environment.

The international division of Komiyama & Co. CPAs has extensive cross-border transactions experience, especially inbound into Japan. Other specialist international experience also includes transfer pricing for SMEs and project management in mergers and acquisitions.

South Korea

Taeyul Accounting Corporation Ltd was established in 2010 by Mr Hee-Dong Lee and nine other CPAs in the southern central area of Seoul city. Merging with Shinwon Accounting Corporation Ltd in 2014, the firm now has three branch offices in Gumi, Cheongju and Cheonan city, with over 100 staff in total.

Taeyul Accounting Corporation’s CPA staff are members of the Korean Institute of CPAs and have diverse auditing, tax consulting and management consulting backgrounds, while staff at other levels provide cost-effective book keeping and compliance services.  The team has extensive experience assisting international clients with incorporation and branch office set-up in Korea, outsourced accounting solutions, and internal control reviews.

Led by Mr Hee-Dong Lee, the highly respected management team includes Mr Moon-Kyu Kim (Internal Auditor), Mr Ku-Jin Jung (COO) and Mr Jang-Yoo Lee (Head of Quality Control).

Many of the firm’s international clients are engaged in manufacturing (industrial and auto parts), engineering services and wholesale (medical devices, wine and beauty products).

+ South East Asia

Singapore

Cypress Singapore Public Accounting Corporation provides public accountancy services as well as a comprehensive range of business outsourcing, tax and corporate solutions.  The firm is registered under the Accountants’ Act and is licensed by Singapore Accounting & Corporate Regulatory Authority (ACRA) to provide statutory audit and other assurance services.

With around 80 staff, Cypress is the 18th largest accounting firm in Singapore as listed in the Singapore Business Review. The firm’s highly qualified professionals are forward-thinking and innovative, with a flexible approach to meeting clients’ unique and changing needs.  The Assurance & Advisory services team comprises highly motivated individuals who have a track record of delivering high quality audits in demanding timeframes.

With a substantial base of local and international clients in a wide range of industries, clients include charities, religious establishments, education institutions and property management corporations.

Vietnam

FMC Financial Management and Consulting Company provides business advisory, accounting, audit, and consulting services to foreign-owned and Vietnamese companies that operate (or wish to have a presence) in Vietnam.

The firm’s staff include Vietnamese and foreign consultants with decades of experience advising foreign invested enterprises of all types – wholly owned, joint ventures and representative offices. FMC’s international clients include well-known brands such as Colgate, Telstra, Bank of America, J Walter Thompson, Ford Motors Credit, Halliburton. The firm also advises many Vietnamese organisations (privatised and equitised, privately owned, State owned).

FMC’s founders have worked in the field of auditing and consulting since the very first days of the professional services industry in Vietnam and so possess a wealth of expertise and resources for international businesses. With a full understanding of both Vietnam’s business climate and international quality standards, they seek to bring creative, added-value solutions to their clients in line with international standards, adapted to Vietnam’s business environment.

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No sponsors

${this.domain} currently does not have any sponsors for you.`}}get trackingType(){switch(this.reason){case"adblocker":return"ad_blocked_message";case"disabled_mr":return"invalid_referral";case"disabled_rc":return"revenue_cap_reached";default:return"no_sponsors_message"}}toContext(){return{cannotPark:this.reason}}}class Failed extends State$2{constructor(){super(...arguments),this.type=Type.Failed}static cannotPark({cannotPark:e}){switch(e){case"disabled_b":case"prohibited_ua":case"disabled_fr":case"revenue_cap_reached":case"disabled_mr":case"disabled_rc":case"disabled_cp":case"invalid_domain":{const t=new Failed;return t.reason=e,t}}}static noSponsors({cannotLoadAds:e}){if(e){const e=new Failed;return e.reason="no_sponsors",e}}static fromError(e){const t=new Failed;return t.reason="js_error",t.error=e,t}get track(){return!!this.trackingType}get message(){switch(this.reason){case"disabled_fr":case"disabled_rc":case"no_sponsors":return`\n

No Sponsors

\n

${this.domain} currently does not have any sponsors for you.

`;case"disabled_mr":return`\n

Invalid URL

\n

Referral traffic for ${this.domain} does not meet requirements.

`;case"js_error":return"\n

An Error Occurred

\n

Parking is currently unavailable. We'll be right back.

\n ";default:return"\n

An Error Occurred

\n

Services for this domain name have been disabled.

\n "}}get trackingType(){switch(this.reason){case"disabled_rc":return"revenue_cap_reached";case"disabled_mr":return"invalid_referral";case"adblock":return"ad_blocked_message";case"no_sponsors":return"no_sponsors_message"}}get domain(){return window.location.hostname}toContext(){return{cannotPark:this.reason}}}function unpackPHPArrayObject(e,t){const n=e[t];if(n&&!Array.isArray(n))return n}class Parking extends State$2{constructor(){super(...arguments),this.type=Type.Parking}static build(e,t){const n=new Parking;n.domain=e.domainName,n.html=e.template,n.scripts=e.scripts||[],n.javascript=e.inlineJs,n.stylesheet=e.styles,n.imprint=e.imprintText;const i=unpackPHPArrayObject(e,"salesSettings"),s=(null==i?void 0:i.status)&&"NOT_FOR_SALE"!==(null==i?void 0:i.status);if(s){const{status:e,location:t,message:s,link:a,type:o}=i;n.salesBanner={message:s,href:a,position:t,theme:o,status:e}}return t.wantsToServeAds?n.trackingType="ctr":s&&window.location.pathname.startsWith("/listing")?n.trackingType="sales":n.trackingType="visit",n}toContext(){return{}}}class Sales extends State$2{constructor(){super(...arguments),this.type=Type.Sales}static build(e){const t=unpackPHPArrayObject(e,"salesSettings");if(!t)return;const{status:n}=t;return["NOT_FOR_SALE","EXTERNAL_MARKET","URL"].includes(n)?void 0:window.location.pathname.startsWith("/listing")?new Sales:void 0}toContext(){return{}}get trackingType(){return"sales"}init(e){window.context=e;const t=document.createElement("script");t.type="text/javascript",t.src=SALES_JS_URL,document.head.append(t)}}class Redirect extends State$2{constructor(){super(...arguments),this.type=Type.Redirect}static build(e,t,n){const i=unpackPHPArrayObject(e,"salesSettings"),{zeroClickDelay:s,skenzoRedirect:a,skenzoUrl:o,showInquiryForm:r,canZeroClick:d,cannotPark:c}=e;if(window.location.pathname.startsWith("/listing")&&["EXTERNAL_MARKET","URL"].includes(null==i?void 0:i.status)){if(null==i?void 0:i.external)return Redirect.toState(i.external,"sales");if(null==i?void 0:i.link)return Redirect.toState(i.link,"sales")}if(n.cannotLoadAds&&n.wantsToServeAds)return Redirect.toState(n.noAdsRedirectUrl,"no_ads_redirect");if(d&&(null==t?void 0:t.reason)){if(null==t?void 0:t.redirect)return Redirect.toState(t.redirect,"zc_redirect",s);if(a&&o)return Redirect.toState(o,"skenzo_redirect")}return(null==i?void 0:i.status)&&"NOT_FOR_SALE"!==(null==i?void 0:i.status)&&(n.cannotLoadAds||n.cannotLoadAds&&!d||r)?Redirect.toState(`${window.location.origin}/listing`):void 0}static toState(e,t,n=0){const i=new Redirect;return i.url=e,i.delay=n,i.trackingType=t,i}toContext(){return{}}}const browserState=()=>{var e,t,n,i,s;const{screen:{width:a,height:o},self:r,top:d,matchMedia:c,opener:l}=window,{documentElement:{clientWidth:h,clientHeight:u}}=document;let p;try{p=(new Date).getTimezoneOffset()/60*-1}catch(e){p=null}return{popup:!(!l||l===window),timezone_offset:p,user_preference:null===(e=null===Intl||void 0===Intl?void 0:Intl.DateTimeFormat())||void 0===e?void 0:e.resolvedOptions(),user_using_darkmode:Boolean(c&&c("(prefers-color-scheme: dark)").matches),user_supports_darkmode:Boolean(c),window_resolution:{width:null!=h?h:0,height:null!=u?u:0},screen_resolution:{width:null!=a?a:0,height:null!=o?o:0},frame:d===r?null:{innerWidth:null!==(t=null==r?void 0:r.innerWidth)&&void 0!==t?t:0,innerHeight:null!==(n=null==r?void 0:r.innerHeight)&&void 0!==n?n:0,outerWidth:null!==(i=null==r?void 0:r.outerWidth)&&void 0!==i?i:0,outerHeight:null!==(s=null==r?void 0:r.outerHeight)&&void 0!==s?s:0}}},TRACKING_URL="_tr",buildSignature=({callbacks:e,context:t},n)=>{var i,s,a,o;return Object.assign({ad_loaded_callback:null==e?void 0:e.adLoadedCallback,app_version:version,caf_client_id:null===(i=null==t?void 0:t.pageOptions)||void 0===i?void 0:i.pubId,caf_timed_out:null==e?void 0:e.cafTimedOut,caf_loaded_ms:null==e?void 0:e.cafLoadedMs,channel:null===(s=null==t?void 0:t.pageOptions)||void 0===s?void 0:s.channel,desktop:t.desktop,terms:null===(a=null==t?void 0:t.pageOptions)||void 0===a?void 0:a.terms,fd_server_datetime:t.fd_server_datetime,fd_server:t.fd_server,flex_rule:t.flex_rule,host:t.host,ip:t.ip,ivt:null===(o=null==t?void 0:t.pageOptions)||void 0===o?void 0:o.ivt,js_error:t.js_error,mobile:t.mobile,no_ads_redirect:t.noAdsRedirect,page_headers:t.page_headers,page_loaded_callback:null==e?void 0:e.pageLoadedCallback,page_method:t.page_method,page_request:t.page_request,page_time:t.page_time,page_url:t.page_url,reportable_channel:t.reportableChannel,reportable_style_id:t.reportableStyleId,tablet:t.tablet,template_id:t.templateId,type:n,user_has_ad_blocker:t.user_has_ad_blocker,user_id:t.userId,uuid:t.uuid,zeroclick:t.zeroClick},browserState())},trackVisit=({callbacks:e,context:t},n,i="")=>{const s=`${i}/${TRACKING_URL}`,a=i?"include":"same-origin",o=buildSignature({callbacks:e,context:t},n);let r={};"click"===n&&(r={click:"true",session:t.uuid,nc:Date.now().toString()}),fetch(s,{method:"POST",headers:{Accept:"application/json","Content-Type":"application/json"},credentials:a,body:JSON.stringify(Object.assign({signature:encode(o)},r))})};var State$1;!function(){if(!window.CustomEvent){function e(e,t){t=t||{bubbles:!1,cancelable:!1,detail:void 0};const n=document.createEvent("CustomEvent");return n.initCustomEvent(e,t.bubbles,t.cancelable,t.detail),n}e.prototype=window.Event.prototype,window.CustomEvent=e}}(),function(e){e[e.Pending=0]="Pending",e[e.Loaded=1]="Loaded",e[e.Failed=2]="Failed"}(State$1||(State$1={}));class Provider{constructor(e){this.timeoutSeconds=5,this.handlePixelEvent=e=>{switch(this.state){case State$1.Failed:break;case State$1.Pending:setTimeout((()=>this.handlePixelEvent(e)),100);break;case State$1.Loaded:this.onPixelEvent(e)}},this.watch=()=>{switch(this.state){case State$1.Loaded:case State$1.Failed:break;case State$1.Pending:this.isLoaded()?this.state=State$1.Loaded:this.isTimedOut()?this.state=State$1.Failed:setTimeout(this.watch,50)}},this.config=e,this.identifier&&this.identifier.length>0?(this.state=State$1.Pending,this.timeoutAt=new Date,this.timeoutAt.setSeconds(this.timeoutAt.getSeconds()+this.timeoutAfter()),this.injectPixel()):this.state=State$1.Failed}get identifier(){var e;return null===(e=this.config)||void 0===e?void 0:e.key}get pixelEvents(){var e;return null===(e=this.config)||void 0===e?void 0:e.pixel_events}injectPixel(){this.injectedAt||(this.injectedAt=new Date,this.inject(),this.watch())}inject(){const e=document.createElement("script");e.text=this.script,document.head.appendChild(e)}isTimedOut(){return+new Date>=+this.timeoutAt}timeoutAfter(){return this.timeoutSeconds}selectPixelEvents(e){if(Array.isArray(this.pixelEvents))return this.pixelEvents.filter((t=>"term-view"===t.trigger&&"visit"===e||(!(!["term-click","ad-view"].includes(t.trigger)||"ctr"!==e)||"ad-click"===t.trigger&&"click"===e)))}}class Facebook extends Provider{get script(){return`!function(f,b,e,v,n,t,s){if(f.fbq)return;n=f.fbq=function(){n.callMethod?n.callMethod.apply(n,arguments):n.queue.push(arguments)};if(!f._fbq)f._fbq=n;n.push=n;n.loaded=!0;n.version='2.0';n.queue=[];t=b.createElement(e);t.async=!0;t.src=v;s=b.getElementsByTagName(e)[0];s.parentNode.insertBefore(t,s)}(window, document,'script','https://connect.facebook.net/en_US/fbevents.js');fbq('init', '${this.identifier}');`}onPixelEvent(e){this.selectPixelEvents(e).forEach((e=>{e&&(e.custom?window.fbq("trackCustom",e.event):window.fbq("track",e.event))}))}isLoaded(){return!!window.fbq}}class Outbrain extends Provider{get script(){return`!function(_window, _document) {var OB_ADV_ID = '${this.identifier}';if (_window.obApi) {var toArray = function(object) {return Object.prototype.toString.call(object) === '[object Array]' ? object : [object];};_window.obApi.marketerId = toArray(_window.obApi.marketerId).concat(toArray(OB_ADV_ID));return;}var api = _window.obApi = function() {api.dispatch ? api.dispatch.apply(api, arguments) : api.queue.push(arguments);};api.version = '1.1';api.loaded = true;api.marketerId = OB_ADV_ID;api.queue = [];var tag = _document.createElement('script');tag.async = true;tag.src = '//amplify.outbrain.com/cp/obtp.js';tag.type = 'text/javascript';var script = _document.getElementsByTagName('script')[0];script.parentNode.insertBefore(tag, script);}(window, document);`}onPixelEvent(e){this.selectPixelEvents(e).forEach((e=>{e&&window.obApi("track",e.event)}))}isLoaded(){return!!window.obApi}}class Revcontent extends Provider{get script(){return""}inject(){const e=document.createElement("script");e.src="https://assets.revcontent.com/master/rev.js",document.head.appendChild(e)}onPixelEvent(e){this.selectPixelEvents(e).forEach((e=>{e&&window.rev("event",e.event)}))}isLoaded(){return!!window.rev}}class Taboola extends Provider{get script(){return"window._tfa = window._tfa || [];!function (t, f, a, x) {if (!document.getElementById(x)) {t.async = 1;t.src = a;t.id=x;f.parentNode.insertBefore(t, f);}}(document.createElement('script'),document.getElementsByTagName('script')[0],'//cdn.taboola.com/libtrc/unip/1451879/tfa.js','tb_tfa_script');"}onPixelEvent(e){this.selectPixelEvents(e).forEach((e=>{e&&window._tfa.push({notify:"event",name:e.event,id:e.pixel_id})}))}isLoaded(){return Array.isArray(window._tfa)}}class Tiktok extends Provider{constructor(e,t){super(e),this.useAltTikTokEventsForAdsPlatformUser=t}get script(){return`!function (w, d, t) {w.TiktokAnalyticsObject=t;var ttq=w[t]=w[t]||[];ttq.methods=["page","track","identify","instances","debug","on","off","once","ready","alias","group","enableCookie","disableCookie"],ttq.setAndDefer=function(t,e){t[e]=function(){t.push([e].concat(Array.prototype.slice.call(arguments,0)))}};for(var i=0;i{e&&window.ttq.instance(this.identifier).track(e.event)}))}isLoaded(){return!!window.ttq}}const ADS_PARAM$1="?caf",MESSAGE_PREFIX="FSXDC,.aCS:",ALLOWED_ORIGINS=["https://www.google.com","https://www.adsensecustomsearchads.com","https://syndicatedsearch.goog","https://googleadservices.com"];class Pixels{static build(e){const t=unpackPHPArrayObject(e,"pixel_tracking_data");if(t)return t.useAltTikTokEventsForAdsPlatformUser=e.is_ads,new Pixels(t)}constructor(e){this.onPixelEvent=e=>{const{detail:{type:t}}=e;switch(t){case"visit":case"ctr":case"click":this.providers.forEach((e=>e.handlePixelEvent(t)))}},this.providers=[new Facebook(e.facebook),new Tiktok(e.tiktok,e.useAltTikTokEventsForAdsPlatformUser),new Taboola(e.taboola),new Revcontent(e.revcontent),new Outbrain(e.outbrain)]}listenForEvents(){document.addEventListener("pixel",(e=>{this.onPixelEvent(e)}));window.onmessage=e=>{const{origin:t,data:n}=e;ALLOWED_ORIGINS.includes(t)&&(null==n?void 0:n.startsWith(MESSAGE_PREFIX))&&window.location.search.startsWith(ADS_PARAM$1)&&document.dispatchEvent(new CustomEvent("pixel",{detail:{type:"click"}}))}}dispatchEvent(e){document.dispatchEvent(new CustomEvent("pixel",{detail:e}))}}var State;!function(e){e[e.Pending=0]="Pending",e[e.Loaded=1]="Loaded",e[e.Failure=2]="Failure",e[e.TimedOut=3]="TimedOut",e[e.Errored=4]="Errored"}(State||(State={}));const CAF_SCRIPT_SRC=`https://www.google.com/adsense/domains/caf.js?${GOOGLE_MV3_URL_PARAMS}`,TIMEOUT_SCRIPTS=Number(GOOGLE_CAF_TIMEOUT_SCRIPTS),TIMEOUT_CALLBACKS=Number(GOOGLE_CAF_TIMEOUT_CALLBACKS);class StateMachine{constructor(){this.state=State.Pending}transitionTo(e){this.state=e}transitionFromPendingTo(e){this.done||(this.state=e)}get loaded(){return this.state===State.Loaded}get timedOut(){return this.state===State.TimedOut}get done(){return this.state!==State.Pending}}class Ads{constructor(e,t){this.state={script:new StateMachine,blocks:new StateMachine},this.blocksLoaded=[],this.injectScriptTags=()=>__awaiter(this,void 0,void 0,(function*(){return new Promise((e=>{const t=document.createElement("script");t.type="text/javascript",t.src=CAF_SCRIPT_SRC,t.addEventListener("load",(()=>e(!0))),t.addEventListener("error",(()=>e(!1))),document.body.appendChild(t),TIMEOUT_SCRIPTS>0&&setTimeout((()=>e(!1)),TIMEOUT_SCRIPTS)}))})),this.onPageLoaded=(e,t)=>{if(this.pageLoaded={requestAccepted:e,status:t},this.state.script.done)return;const n=null==t?void 0:t.error_code;n?(this.state.script.transitionTo(State.Failure),this.failureReason=`caf_pageloaderror_${n}`):this.state.script.transitionTo(State.Loaded)},this.onBlockLoaded=(e,t,n,i)=>{this.blocksLoaded.push({containerName:e,adsLoaded:t,isExperimentVariant:n,callbackOptions:i}),this.state.blocks.done||(t?this.state.blocks.transitionTo(State.Loaded):this.blocksLoaded.length>=this.blocks.length&&(this.state.blocks.transitionTo(State.Failure),this.failureReason=`caf_adloadfail_${e}`))},this.onTimeout=()=>{this.state.script.transitionFromPendingTo(State.TimedOut),this.state.blocks.transitionFromPendingTo(State.TimedOut)},this.blocks=e,this.options=t}get loaded(){return this.state.script.loaded&&!this.blocksLoaded.map((e=>e.adsLoaded)).includes(!1)}waitForBlocks(){return __awaiter(this,void 0,void 0,(function*(){return new Promise((e=>{const t=()=>{const n=performance.now();if(this.state.blocks.done)return this.cafLoadTime=Math.round(n-this.cafStartTime),void e();const i=this.blocksLoaded.map((e=>e.adsLoaded));i.includes(!1)||i.length>=this.blocks.length?e():setTimeout(t,50)};t()}))}))}inject(){return __awaiter(this,void 0,void 0,(function*(){try{const e=yield this.injectScriptTags();return this.cafStartTime=performance.now(),e&&void 0!==window.google?(new window.google.ads.domains.Caf(Object.assign(Object.assign({},this.options),{pageLoadedCallback:this.onPageLoaded,adLoadedCallback:this.onBlockLoaded}),...this.blocks),TIMEOUT_CALLBACKS>0&&setTimeout(this.onTimeout,TIMEOUT_CALLBACKS),yield new Promise((e=>{const t=()=>{this.state.script.done?e():setTimeout(t,10)};t()}))):void this.state.script.transitionTo(State.Failure)}catch(e){return void(this.error=e.toString())}}))}toCallbacks(){return{adLoadedCallback:this.blocksLoaded.slice(-1)[0],pageLoadedCallback:this.pageLoaded,cafTimedOut:this.state.script.timedOut||this.state.blocks.timedOut,cafLoadedMs:this.cafLoadTime,googleAdsFailure:!!this.failureReason}}toContext(){const e={cafScriptWasLoaded:this.state.script.loaded,cafScriptLoadTime:this.cafLoadTime,callbacks:this.toCallbacks};return this.error&&(e.js_error={message:this.error}),this.state.script.loaded||(e.zeroclick={reason:"googleAdsFailure"}),e}mockFailedState(){this.state.blocks.transitionTo(State.Failure),this.state.script.transitionTo(State.Failure)}}class TagManager{constructor(e){this.injected=!1,this.identifier=e}inject(){if(this.injected)return;if(!this.identifier)return;if("TEST"===this.identifier)return;const e=document.createElement("script");e.setAttribute("src",`https://www.googletagmanager.com/gtag/js?id=${this.identifier}`),document.head.appendChild(e),this.track(),this.injected=!0}track(){this.push("js",new Date),this.push("config",this.identifier)}push(e,t){window.dataLayer||(window.dataLayer=[]),window.dataLayer.push(arguments)}}const ADS_PARAM="caf",ADS_TRACKING_URL="_tr",BLOCKS_TYPE="ads",BLOCKS_CONTAINER="rs",KNOWN_CAF_PARAMS=["caf","query","afdToken","pcsa","nb","nm","nx","ny","is","clkt"];class Google{static build({pageOptions:e,preferredLanguage:t,blocks:n,googleAnalytics:i},s,a,o){let r={};e&&(r=Object.assign({},e),r.hl||(r.hl=t));let d=null==e?void 0:e.resultsPageBaseUrl;d||(d=window.location.origin);return new Google(s.uuid,n,r,i,d,o)}constructor(e,t,n,i,s,a){this._blocks=t,this._pageOptions=n,this.uuid=e,this._baseURL=new URL(s),this._signature=a,this.ads=new Ads(this.blocks,this.pageOptions),this.tagManager=new TagManager(i)}injectTagManager(){this.tagManager.inject()}injectAds(){return __awaiter(this,void 0,void 0,(function*(){yield this.ads.inject()}))}waitForBlocks(){return __awaiter(this,void 0,void 0,(function*(){return this.ads.waitForBlocks()}))}get blocks(){return(this._blocks||[]).filter((e=>this.wantsToServeAds?e.type===BLOCKS_TYPE:e.container===BLOCKS_CONTAINER)).map((e=>{const t=this.baseURL;new URLSearchParams(window.location.search).forEach(((e,n)=>{t.searchParams.has(n)||t.searchParams.append(n,e)}));const n=Object.assign({},e);if(n.resultsPageBaseUrl=t.toString(),this.wantsToServeAds){const e=new URLSearchParams;e.append("click","true"),e.append("session",this.uuid);const t=Object.assign({},this._signature);delete t.ad_loaded_callback,delete t.caf_loaded_ms,delete t.caf_timed_out,delete t.flex_rule,delete t.frame,delete t.js_error,delete t.no_ads_redirect,delete t.page_headers,delete t.page_request,delete t.page_loaded_callback,delete t.popup,delete t.screen_resolution,delete t.user_has_ad_blocker,delete t.user_preference,delete t.user_supports_darkmode,delete t.user_using_darkmode,delete t.zeroclick,e.append("signature",encode(t)),n.clicktrackUrl=`${TRACKING_DOMAIN}${ADS_TRACKING_URL}?${e.toString()}`}return n}))}get baseURL(){const e=new URL(this._baseURL.origin);return e.searchParams.append(ADS_PARAM,"1"),this._baseURL.searchParams.forEach(((t,n)=>{e.searchParams.append(n,t)})),e}get pageOptions(){const e=Object.assign({},this._pageOptions);return Object.keys(this._pageOptions).forEach((t=>{t.startsWith("bodis")&&delete e[t]})),e}get cannotLoadAds(){return!this.ads.loaded}get wantsToServeAds(){return new URLSearchParams(window.location.search).has(ADS_PARAM)}get adsMode(){return this.ads.loaded&&this.wantsToServeAds}get adsReady(){return this.wantsToServeAds&&!this.cannotLoadAds}get noAdsRedirectUrl(){const e=new URLSearchParams(window.location.search);return KNOWN_CAF_PARAMS.forEach((t=>e.delete(t))),`${window.location.origin}?${e.toString()}`}get callbacks(){return this.ads.toCallbacks()}toContext(){return Object.assign({blocks:this.blocks,pageOptions:this.pageOptions},this.ads.toContext())}}class CookieConsentManager{constructor(){this.injectScriptTag=()=>__awaiter(this,void 0,void 0,(function*(){return new Promise((e=>{const t=document.createElement("script");t.setAttribute("src",COOKIE_CONSENT_JS_URL),t.addEventListener("load",(()=>this.awaitConsent(e))),t.addEventListener("error",(()=>e(!1))),document.head.appendChild(t)}))}))}inject(){return __awaiter(this,void 0,void 0,(function*(){this.injected||!COOKIE_CONSENT_JS_URL||isLocal()||(this.injected=yield this.injectScriptTag())}))}awaitConsent(e){let t=0;const n=setInterval((()=>{t+=1,20===t&&(clearInterval(n),e(!0)),void 0!==window.__tcfapi&&(window.addEventListener("ConsentActivity",(t=>{const{detail:{status:n}}=t;n&&e(!0)})),clearInterval(n))}),50)}}class App{main(){var e,t;return __awaiter(this,void 0,void 0,(function*(){if(this.parkResponse=decode(),this.findDomainResponse=yield getFindDomain(),!this.findDomainResponse)throw new Error("Domain failed to load.");this.pixels=Pixels.build(this.findDomainResponse),null===(e=this.pixels)||void 0===e||e.listenForEvents(),this.adblock=new Adblock,yield this.adblock.inject(),this.google=Google.build(this.findDomainResponse,this.parkResponse,this.adblock,buildSignature({context:this.context,callbacks:null===(t=this.google)||void 0===t?void 0:t.callbacks},"click")),this.google.injectTagManager();const n=Parking.build(this.findDomainResponse,this.google);Render.prerender(n),this.cookieConsentManager=new CookieConsentManager,yield this.cookieConsentManager.inject();let i=Failed.cannotPark(this.findDomainResponse);if(i)return void(yield this.transitionToFailed(i,n));yield this.google.injectAds();let s=Disabled.build(this.findDomainResponse,this.adblock.state);if(s)return void(yield this.transitionToDisabled(s,n));const a=this.adblock.hasAdblocker();a&&this.adblock.handleAdblocked();const o=Sales.build(this.findDomainResponse);if(o)return void(yield this.transitionToSales(o));this.eligibleForZeroClick&&(this.zeroClickResponse=yield getZeroClick(this.context));const r=Redirect.build(this.findDomainResponse,this.zeroClickResponse,this.google);if(r)yield this.transitionToRedirect(r);else{if(a)return s=Disabled.build(this.findDomainResponse,this.adblock.state),void(yield this.transitionToDisabled(s,n));i=Failed.noSponsors(this.google),i?yield this.transitionToFailed(i,n):yield this.transitionToParking(n)}}))}transitionToParking(e){return __awaiter(this,void 0,void 0,(function*(){this.state=e,Render.template(e),Render.revealPage(),yield this.google.waitForBlocks(),yield this.track()}))}transitionToRedirect(e){return __awaiter(this,void 0,void 0,(function*(){this.state=e;const t=this.track();Render.revealPage(),yield waiter(e.delay,(e=>Render.loading(e))),yield t,window.location.href=e.url,log(`➡ Redirecting [${e.url}]`)}))}transitionToFailed(e,t){return __awaiter(this,void 0,void 0,(function*(){this.state=e,Render.message(e.message),Render.injectJS(t.javascript),Render.revealPage(),yield this.track()}))}transitionToSales(e){return __awaiter(this,void 0,void 0,(function*(){this.state=e,e.init(this.context),yield this.track()}))}transitionToDisabled(e,t){return __awaiter(this,void 0,void 0,(function*(){this.state=e,Render.message(e.message),Render.injectJS(t.javascript),Render.revealPage(),yield this.track()}))}track(){var e;return __awaiter(this,void 0,void 0,(function*(){if(!this.state.track)return Promise.resolve();try{const t=this.state.trackingType;return null===(e=this.pixels)||void 0===e||e.dispatchEvent({type:t}),trackVisit({context:this.context,callbacks:this.google.callbacks},t)}catch(e){return}}))}get eligibleForZeroClick(){const{cannotPark:e,canZeroClick:t,zeroClick:n}=this.findDomainResponse,{cannotLoadAds:i,wantsToServeAds:s}=this.google;return this.adblock.state!==Blocking.BLOCKED&&(!!t&&(!!e||(!(!i||s)||!!(null==n?void 0:n.reason))))}get context(){var e,t,n,i;const s=this.findDomainResponse,a=this.parkResponse,o=null===(e=this.state)||void 0===e?void 0:e.toContext(),r=null===(t=this.adblock)||void 0===t?void 0:t.toContext(),d=null===(n=this.google)||void 0===n?void 0:n.toContext(),c=browserState(),l=Object.assign(Object.assign({},null===(i=this.findDomainResponse)||void 0===i?void 0:i.zeroClick),this.zeroClickResponse);return Object.assign(Object.assign(Object.assign(Object.assign(Object.assign(Object.assign(Object.assign({app_version:APP_VERSION},s),a),r),d),o),c),{zeroClick:l})}init(){return __awaiter(this,void 0,void 0,(function*(){try{window.__parkour=this,yield this.main()}catch(e){console.error("app",e);const t=Failed.fromError(e);this.state=t,Render.message(t.message),Render.revealPage()}}))}}(new App).init(),exports.App=App}));