12 May 2023
THE PRACTICE REVIEW COMMITTEE OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS v. NG KAY LAM
- Citation
- [2023] HKCA 645
- Court
- Court of Appeal
- Case number
- CACV343/2021
The Court upheld the DC's finding that the respondent had no reasonable excuse for failing to comply with the PRC direction; the DC was entitled to reject the respondent's grievances as irrelevant; the sanctions (cancellation of practising certificate and 24-month non-issue) and costs were within a permissible range and not plainly wrong or disproportionate; delay in issuing the CSO, without evidence of prejudice, did not amount to a breach of natural justice.