Kwong, Cecil Chi Ho 鄺智豪
HKICPA bans Yip Kai Yin for 9 months and Siman Ng Man Chung for 6 months, fines them and Elite Partners CPA Ltd
HKICPA, 22-Jun-2020
This is Mr Yip's 3rd sanction in 7 years, Mr Ng's 2nd in 5 years and the firm's 4th in 5 years. This time it relates to bad audit work on China Agrotech (1073) in 2012.
HKICPA, 22-Jun-2020
This is Mr Yip's 3rd sanction in 7 years, Mr Ng's 2nd in 5 years and the firm's 4th in 5 years. This time it relates to bad audit work on China Agrotech (1073) in 2012.
HKICPA fines Alfred Tam Tak Kuen & his firm HK$414k
HKICPA, 26-Feb-2018
For failure to pay MPF contributions for his employees over up to 28 months.
HKICPA, 26-Feb-2018
For failure to pay MPF contributions for his employees over up to 28 months.
HKICPA bans Chan Bing Chung for 9 months, fines him HK$50k
HKICPA, 29-Feb-2016
This relates to his role as quality control reviewer for the 2007-2009 audits of Sing Lee Software (8076). The company failed to expense its share options. His "major line of argument was it was fair for the Company to treat the valuation of the Share Options as zero" - which it isn't. He still doesn't get IFRS 2. He is also an INED and chairs the audit committee of China Haisheng Juice (0359) which, if it keeps him, should explain why.
HKICPA, 29-Feb-2016
This relates to his role as quality control reviewer for the 2007-2009 audits of Sing Lee Software (8076). The company failed to expense its share options. His "major line of argument was it was fair for the Company to treat the valuation of the Share Options as zero" - which it isn't. He still doesn't get IFRS 2. He is also an INED and chairs the audit committee of China Haisheng Juice (0359) which, if it keeps him, should explain why.
HKICPA fines Michael Choi Man Chau and Chan Kin Wai HK$12k each, Pan-China (HK) CPA Ltd HK$50k
HKICPA, 14-Jan-2016
Comment: the fines do not serve as a deterrent given that the firm earned $1.09m in fees from the listed company, China Daye Non-Ferrous (0661) in that year. Mr Choi is also an INED of Oriental Watch (0398).
HKICPA, 14-Jan-2016
Comment: the fines do not serve as a deterrent given that the firm earned $1.09m in fees from the listed company, China Daye Non-Ferrous (0661) in that year. Mr Choi is also an INED of Oriental Watch (0398).
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