20 Dec 2021
NG SHEK WAI v. HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
- Citation
- [2021] HKCA 1920
- Court
- Court of Appeal
- Case number
- CACV41/2021
The Court held the Institute provided sufficient reasons for dismissing the complaint when its decision letter is read together with the chain of emails; HKSA 560 did not require the auditor to undertake further investigation or amend reports absent facts that would have caused amendment; disclosure to the incorporated owners was proper follow-up and within confidentiality constraints; the applicant did not demonstrate substantial prejudice from the extent of reasons provided; accordingly the appeal is dismissed and costs awarded to the respondent with a certificate for two counsel.