Short write-ups of recent Hong Kong judgments.
Taggedright to be heardClear
On 18 August 2026, the Court of Appeal (Kwan VP, Chu VP and Cheung JA) dismissed an application for leave to appeal to the Court of Final Appeal in Lau Kam Sing Dickie v Architects Registration Board Hong Kong SAR Inquiry Committee, CACV 108/2024, [2026] HKCA 1475. Mr Anthony Chan SC, instructed by Liu, Chan and Lam, acted for the successful respondent.
This appeal concerns disciplinary proceedings against Zhonghui Anda CPA Limited and its engagement quality control reviewer Mr Sze Lin Tang before the Disciplinary Committee of the Hong Kong Institute of Certified Public Accountants (HKICPA). The Registrar brought three complaints under section 34(1)(a)(vi) of the Professional Accountants Ordinance (Cap. 50) relating to the 2015 audit of Ko Yo Chemical (Group) Limited, covering the valuation of a Put Option and the impairment assessment of two chemical plants (§3-§8). After the disciplinary hearing on 14 June 2022 but before the decision was issued, one lay member Mr Chu's term expired on 31 January 2023 (§10). The Misconduct Decision and Sanctions Decision were signed by only four of the five members, comprising two lay members and two professional members (§12-§13). The Respondents appealed on three grounds relating to jurisdiction, procedural fairness, and sufficiency of reasons (§20).