15 Nov 2005
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS v. DISCIPLINARY COMMITTEE AND OTHERS
- Citation
- HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS v. DISCIPLINARY COMMITTEE AND OTHERS
- Court
- Court of First Instance
- Case number
- HCAL135/2005
Leave to apply for judicial review was refused because the Disciplinary Committee's conclusions were legally and factually defensible: it reasonably required expert evidence for complex auditing issues, applied an appropriate heightened standard of proof for serious professional negligence charges, correctly applied the no case to answer test given the insufficiency of the Institute's evidence, rightly treated the working papers as not self‑explanatory, and permissibly declined to act on untested statutory declarations.