24 Oct 2016
THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS v. WONG TAK MAN STEPHEN AND ANOTHER
- Citation
- THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS v. WONG TAK MAN STEPHEN AND ANOTHER
- Court
- Court of Appeal
- Case number
- CACV233/2015
Leave to appeal was refused because the proposed questions were not reasonably arguable: Q1 is contrary to the clear wording and purpose of s34 PAO and respondents had in fact assumed professional responsibility; Q2 is contrary to the clear wording of HKAS 39 (paras 58,59,61 and BC105‑107); Q3 is fact‑specific and not suitable for leave; and the 'or otherwise' ground failed as there were no exceptional circumstances warranting leave.