Davidson, Calum Muir

Ms Han Heli banned for 5 years for fake sick-leave certs
HKICPA, 8-Jul-2021
She was an internal auditor at Bank of Shanghai (HK), which fired her for this.
HKICPA fines HLB Hodgson Impey Cheng Ltd, Yu Chi Fat & Shek Lui HK$60k
HKICPA, 2-Aug-2019
The 2013 accounts of China Creative Digital Entertainment (8078) stuffed an investment loss below the line, in comprehensive income, rather than running the impairment through profit and loss, thereby understating the loss for the year.
HKICPA fines Louis Tang Wai Hung, Chow Chi Kit & W.H. Tang & Partners CPA Ltd
HKICPA, 30-Dec-2014
This concerns Celebrate (8212), an acquisition circular and its annual audit for 30-Jun-2010. This is the 2nd sanction in a year against Mr Tang and his firm. The panel calls them "serious breaches" and fines them HK$50k each. Seriously? Another reason why the HKICPA should stop self-regulating. Celebrate paid the firm audit fees of HK$2.7m that year, so the fine is trivial. A ban on practising for a prolonged period would be more meaningful.
HKICPA disciplines Joseph Wong Cho Lim
HKICPA, 22-Jan-2014

Sign up for our free newsletter

Recommend Webb-site to a friend

Copyright & disclaimer, Privacy policy

Back to top