2 May 2024
TENWOW INTERNATIONAL HOLDINGS LIMITED (IN LIQUIDATION) AND ANOTHER v. PRICEWATERHOUSECOOPERS (A FIRM) AND ANOTHER
- Citation
- [2024] HKCFI 1146
- Court
- Court of First Instance
- Case number
- HCCL6/2023
The application for a Letter of Request was dismissed because (1) a LOR is not an appropriate mechanism to relieve a party of discovery obligations in Hong Kong courts, (2) the requested assistance did not fall within Article 6 of the Mutual Arrangement (which concerns taking evidence) and thus there was no proper basis to believe a LOR would be executed, (3) D2 failed to demonstrate that Mainland law imposes a blanket prohibition on transferring the audit working papers or that Regulated Information is involved, and (4) discretionary considerations (futility and undue delay prejudicial to tr…