Read the full judgment text of CAMP 194/2024 on BabelCite. This Court of Appeal judgment was delivered on 23 December 2024.
1. The 2 nd defendant, a firm of accountants practising in Mainland China (“ Mainland ”), has, in its list of documents filed by way of discovery in the action below, enumerated documents that are its working papers for the audit of the plaintiffs. But the 2 nd defendant contends that under the provisions of Mainland law, it cannot produce these documents to the plaintiffs in Hong Kong without obtaining approval from the authorities in the Mainland. It says that approval should be obtained via a
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