The Registrar of the Hong Kong Institute of Certified Public Accountants v. Cheung Yiu Hung

Read the full judgment text of CACV 142/2017 on BabelCite. This Court of Appeal judgment was delivered on 31 August 2018.

1. On 31 July 2018, this court gave judgment dismissing Mr Cheung’s appeal from the sanctions imposed upon him by the Disciplinary Committee of the Hong Kong Institute of Certified Public Accountants (“ HKICPA ”) with costs, both parties having agreed at the conclusion of the hearing of the appeal that costs should follow the event. That was not an order nisi.

Cited by 1 case

Case No.CACV 142/2017[2018] HKCA 560
Court
Court of Appeal
Date31 Aug 2018
Judge
Case Document
100%Judiciary

CACV 142/2017

[2018] HKCA 560

IN THE HIGH COURT OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

COURT OF APPEAL

CIVIL APPEAL NO. 142 OF 2017

(ON APPEAL FROM the Disciplinary Committee of the Hong Kong
Institute of Certified Public Accountants Proceedings No. D-15-1049P)

________________________

  IN THE MATTER of sections 41(1)(B)(III) AND 41(3) of the Professional accountants Ordinance (Cap 50)

________________________

BETWEEN
  THE REGISTRAR OF THE HONG KONG
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Complainant
(Respondent)
  and
  CHEUNG YIU HUNG Respondent
(Appellant)

__________________

Before: Hon Yuen, Chu and Barma JJA in Court

Dates of the Complainant’s statement of costs and reply: 9 and 16 August 2018

Date of the Respondent’s list of objection: 15 August 2018

Date of Decision on Costs: 31 August 2018

____________________________

DECISION ON COSTS

____________________________


Hon Yuen JA:

1.On 31 July 2018, this court gave judgment dismissing Mr Cheung’s appeal from the sanctions imposed upon him by the Disciplinary Committee of the Hong Kong Institute of Certified Public Accountants (“HKICPA”) with costs, both parties having agreed at the conclusion of the hearing of the appeal that costs should follow the event. That was not an order nisi.

2.On 9 August 2018, the Registrar of the HKICPA (“the Registrar”) filed a summons asking that the “costs order nisi ... be varied” to an order that the costs of the appeal be paid by Mr Cheung as assessed by summary assessment on the papers and be payable forthwith.  A statement of costs for summary assessment under Order 62 rule 9A was enclosed. 

3.On 10 August 2018, the Registrar of Civil Appeals gave directions that Mr Cheung should inform the court on or before 20 August 2018 whether he agreed to have the costs of the appeal assessed summarily and be payable forthwith.  Consequential directions were also given on the basis that he (a) agreed or (b) not agreed with the proposal.

4.On 15 August 2018, solicitors instructed by Mr Cheung wrote to the court to say that Mr Cheung agreed to have the costs of the appeal assessed summarily and be payable forthwith. Grounds of objection were included.

5.As the order of the court of 31 July 2018 was not an order nisi (as both parties had agreed at the conclusion of the hearing that costs should follow the event, and the order was not expressed as an order nisi), the summons filed by the Registrar to “vary” the “order nisi” was incorrect.

6.Nevertheless, in view of the positions taken by both parties, the court shall treat the summons as a consent summons that there be summary assessment of the costs of the appeal. 

7.Having considered the statement of costs, the grounds of objection and a letter dated 16 August 2018 from the solicitors for the Registrar containing a clarification, we take the view that a reasonable sum would be $120,000.

(Maria Yuen)
(Carlye Chu)
(Aarif Barma)
Justice of Appeal
Justice of Appeal
Justice of Appeal

Reynolds Porter Chamberlain, for the Complainant (Respondent)

Chui & Lau, for the Respondent (Appellant)