Hong Kong Case Law: Decisions & Judgments

Topic

Forensic accounting evidence

Legal area

Court

15 Nov 2024

香港特別行政區訴曾耀光

Citation

[2024] HKCA 1062
Court

Court of Appeal
Case number

CACC77/2022

The correct sentencing methodology is (1) deduct transfers between accounts under the defendant's control to avoid double counting when quantifying the actual criminal proceeds, (2) determine the sentencing benchmark on that net amount, and (3) adjust the sentence upward to reflect the seriousness of any multi‑layered/‘layering’ conduct; applying this method here required reducing the appellant's effective sentence and resulted in immediate release after accounting for time served and discretionary remission.
18 Feb 2022

YSG (YX) v. LYAG

Citation

[2022] HKFC 44
Court

Family Court
Case number

FCMC15288/2015

Application to adduce newly discovered documents was refused as excessively late, not properly made, inconsistent with the Consent Order and with closed written evidence, and the explanation for delay was unsatisfactory; exception made to admit a single letter to the Singapore Ministry of Defence; leave granted to produce amended charts and for the respondent to file an affirmation addressing the admitted letter before giving evidence.
25 Feb 2019

SHIH HUA INVESTMENT CO., LTD (suing for and on behalf of itself as shareholder of EVERGLORY ENERTY LTD v. ZHANG AIDONG AND OTHERS

Citation

[2019] HKCA 219
Court

Court of Appeal
Case number

CAMP76/2017

Leave to appeal was refused because the applicant failed to show reasonable prospects of success to disturb the judge's exercise of discretion; the judge's findings of conscious forum shopping and serious material non-disclosure justified discharge of the injunctions and strike out was supported by independent grounds including absence of a wrongdoer in control and insufficient risk of loss; no appellate interference was warranted and costs were properly awarded against the plaintiff.
4 Jun 2012

CHEN HA PING HEPBURN AND ANOTHER v. CHEN TING SAN DANIEL AND ANOTHER

Citation

CHEN HA PING HEPBURN AND ANOTHER v. CHEN TING SAN DANIEL AND ANOTHER
Court

Court of First Instance
Case number

HCMP2062/2011

The applicants established a justified suspicion of wrongful dealing and accounting irregularities; the statutory and common law rights of directors and shareholders to inspect company documents applied, and the respondent failed to prove that inspection would be abused to materially injure the companies; accordingly the applications for production and inspection were allowed.
28 May 2012

RE YEUNG KA-SING CARSON AND OTHERS

Citation

RE YEUNG KA-SING CARSON AND OTHERS
Court

Court of Appeal
Case number

CACV8/2012

The Court held that there was no material non-disclosure because the forensic accountant's opinions were sufficiently and accurately summarized in the supporting affidavit and production of the full report would not have affected the judge's decision; the learned judge did not err in refusing to impose a cap because at the investigatory stage assets beyond the initially quantified sums (including accretion and corporate assets) could form part of the recoverable benefit; the reasons given were adequate and no prejudice was shown. Appeal dismissed and leave to appeal refused.

Hong Kong Case Law

香港特別行政區 訴 曾耀光

YSG (YX) v. LYAG

SHIH HUA INVESTMENT CO., LTD (suing for and on behalf of itself as shareholder of EVERGLORY ENERTY LTD v. ZHANG AIDONG AND OTHERS

CHEN HA PING HEPBURN AND ANOTHER v. CHEN TING SAN DANIEL AND ANOTHER

RE YEUNG KA-SING CARSON AND OTHERS

香港特別行政區訴曾耀光