31 May 2000
DELOITTE TOUCHE TOMATSU (a firm) v. THE HONG KONG SOCIETY OF ACCOUNTANTS
- Citation
- DELOITTE TOUCHE TOMATSU (a firm) v. THE HONG KONG SOCIETY OF ACCOUNTANTS
- Court
- Court of First Instance
- Case number
- HCAL97/1999
The Council lawfully appointed an Investigation Committee under s.42C because the public announcements and KPMGs report provided a reasonable basis for suspicion; at the initiating investigatory stage the rules of natural justice do not require advance disclosure of materials or a pre-appointment hearing, the applicants failed to prove any legitimate expectation to the contrary, reasons were not required at that preliminary stage, client confidentiality does not defeat statutory production powers (legal privilege excepted), and s.42G does not extend to criminalise disclosure of the mere fact…