27 Jun 2019
律政司司長 訴 梁志光及另一人
- Citation
- [2019] HKCA 623
- Court
- Court of Appeal
- Case number
- CACC336/2018
The Court held that the accountant records seized were admissible for the non‑hearsay purpose of permitting the court to infer that the totals in the profit and loss statements were composed of the detailed items in the trial balance and related records; that this inferential use did not require treating the records' contents as proven and did not in this case require an independent forensic accountant because the linkage was demonstrable from the documents; the trial judge was wrong to exclude those documents and to require forensic accounting evidence, and therefore the acquittals based on…