16 Oct 2025
TENWOW INTERNATIONAL HOLDINGS LIMITED (IN LIQUIDATION) AND ANOTHER v. 普华永道中天会计师事务所(特殊普通合伙) PRICEWATERHOUSECOOPERS ZHONG TIAN LLP
- Citation
- [2025] HKCFA 17
- Court
- Court of Final Appeal
- Case number
- FACV2/2025
The Court held that (1) the Hong Kong court has inherent jurisdiction to issue an outgoing letter of request to a Mainland court to secure production by a party of documents in that party’s possession which cannot be produced without Mainland approval, and (2) in the circumstances of this case a request to a Mainland court to facilitate regulatory approval for production of the audit working papers fell within the scope of Article 6 of the Mutual Arrangement; accordingly the appeal was dismissed.