9 Dec 2021
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS v. NG KWOK CHING
- Citation
- [2021] HKCA 1821
- Court
- Court of Appeal
- Case number
- CACV42/2019
The Court affirmed the Disciplinary Committee's findings because the audit working papers and Mr Ng's own confirmations and admissions established failures to obtain sufficient appropriate audit evidence (HKSA 500), failures in documentation of personnel and dates (HKSA 230) and lack of timely written management representations (HKSA 580); the procedural complaints lacked substance and did not undermine the evidential basis; and the sanctions imposed were within the reasonable range for the proven misconduct.