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HKICPA fines Charles Chan Wai Dune, Delores Teh Eng Hua, Yau Hok Hung & CCIF CPA Ltd

HKICPA, 5-May-2022

For bad audit work on the 2005-2007 accounts of First Natural Foods (1076), now reborn as Imperial Pacific International Holdings Ltd. The main subsidiary of the Fujianese eel producer turned out to have 2 sets of accounts and there were forged sales. Ever alert, It took 7 years until the Financial Reporting Council received a complaint "from a regulator" (probably SFC) and another 3.5 years until they issued a report and sent it to the HKICPA in Nov-2018. We note that Mr Chan and his firm were previously fined by HKICPA in 2010 in a separate case.



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