Keung, Yee Man 姜綺雯
HKICPA fines Zenith CPA Ltd, Cheng Po Yuen & Keung Yee Man
| Re Leung Sze Chit
HKICPA, 2-Feb-2021
For bad work on the 2011 audit of China Health (0673). At para 45, the decision wrongly states (on HKICPA advice) that in a previous case (Leung Sze Chit, 2013) the respondent "was not reprimanded", and decides not to reprimand Ms Keung, who submitted that she was too inexperienced when she was appointed as the Engagement Quality Control Reviewer. In fact, Mr Leung was reprimanded. The committee also decries the delay in commencing proceedings (the case was referred by the AIB/FRC) and calls on the HKICPA to consider a minimum post-qualification experience requirement for ECQRs.
HKICPA, 2-Feb-2021
For bad work on the 2011 audit of China Health (0673). At para 45, the decision wrongly states (on HKICPA advice) that in a previous case (Leung Sze Chit, 2013) the respondent "was not reprimanded", and decides not to reprimand Ms Keung, who submitted that she was too inexperienced when she was appointed as the Engagement Quality Control Reviewer. In fact, Mr Leung was reprimanded. The committee also decries the delay in commencing proceedings (the case was referred by the AIB/FRC) and calls on the HKICPA to consider a minimum post-qualification experience requirement for ECQRs.
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