New judgments

On 9 January 2025, this Court handed down the decision ( [2025] HKCA 54 ) dismissing the applicant’s application to extend time to appeal against the decision of Deputy High Court Judge Bruno Chan given on 30 April 2021 refusing his application for leave to apply for judicial review in respect of his non - refoulement claim.

This is the applicant’s appeal against the order of Deputy High Court Judge Levy dated 8 May 2025 ( [2025] HKCFI 1723 ) (‘the Leave Decision’) refusing his application for extension of time [1] for leave to apply for judicial review (‘the Leave Application’) against the decision of the Torture Claims Appeal Board/Non-refoulement Claims Petition Office (‘the Board’) dated 23 May 2019 (‘the Board’s Decision’), whereby the Board dismissed his appeal against the decision of the Director of Im

On 12 December 2025 we handed down our judgment (“ CA Judgment ”; [2025] HKCA 1119 ), dismissing the appeal of the 1 st and 2 nd defendants [1] against the judgment of Mimmie Chan J dated 14 May 2024 in the assessment of damages after an eight-day hearing ( [2024] HKCFI 1291 ) and her two further rulings on 9 September 2024 and 15 October 2024 (collectively “ CFI Judgment ”).

This is the application made by the 1 st defendant (“ D1 ”), 2 nd defendant(“ D2 ”) and the 4 th defendant (“ D4 ”) for leave to appeal to the Court of Final Appeal against our judgment dated 13 February 2026, for which reasons were handed down on 2 March 2026 ( [2026] HKCA 357 ) (“ CA’s Reasons ”). Unless otherwise stated, the terms and expressions used in the CA’s Reasons are adopted.

Ko Yo Chemical (Group) Limited, listed on the Main Board of the Stock Exchange of Hong Kong, engaged Zhonghui Anda CPA Limited (1st Respondent) to audit its 2015 financial statements, with Mr Sze Lin Tang (2nd Respondent) as engagement quality control reviewer. The 2015 Financial Statement recorded net current liabilities of RMB 1.4 billion and material uncertainties as a going concern. The Group's main assets were the Dazhou Plant and Guangan Plant, recorded at carrying amounts of RMB 1.1 billion and RMB 2.1 billion respectively, with no impairment loss recognised. The financial statement also recorded losses of RMB 106 million, which would have been larger but for a purported change in fair value of a Put Option of RMB 214.8 million. The 1st Respondent gave an unqualified opinion. The Registrar of the Institute lodged three complaints against the Respondents for failure to observe professional standards in auditing the Put Option fair value, the impairment assessment of the Plants, and the 2nd Respondent's role as engagement quality control reviewer.