Sunday 14th April 2019

Dear Reader,

NEW ARTICLE
SFC action is too little, too late for minority shareholders of Luxey (8041)
The SFC seeks disqualification of 2 ex-directors, but fails to seek any recovery of Luxey's HK$350m, 7-fold overpayment in an acquisition from an alleged nominee of then Chairman Joseph Lau. We first documented this case and numerous other suspicious transactions involving Luxey and other listed companies in a series of articles in 2012. This is the only one to see any action, and it falls far short of what is needed to provide a deterrent. (14-Apr-2019)

RECENTLY IN WEBB-SITE REPORTS
The national investment fund that isn't
A Friday night announcement illustrates all that is wrong with HK's Listing Rules for closed-end funds. (23-Mar-2019)

Hopewell and the lemon discount
What does the ability to take a company private for 57 cents on the dollar say about the future of HK's public market? Failure to reform HK's laws and regulations to improve the corporate governance framwork will see the market shrink over time as good companies stay away and controllers take existing companies private. (22-Mar-2019)

IN OTHER NEWS
Former ED of DBA Telecom (3335) convicted of issuing false or misleading announcement, fined HK$60k
SFC, 11-Apr-2019

SFC prosecutes solicitor Leung Pak Keung, alleges insider dealing in CASH Financial Services (0510)
SFC, 11-Apr-2019

SFC tells off Gordon Wu's father-in-law for cashing in early and failing to say so on time
SFC, 10-Apr-2019
Kwok Tse Wah is the father of Ivy Wu Kwok Sau-ping. He is quite possibly the oldest person ever to be sanctioned under the Takeovers Code.

Kingdee (0268) aborts acquisition from its Chairman of CloudHub
Company announcement, 4-Apr-2019
Citing "varying market interests" after the acquisition was announced, Kingdee "considers that this will allow management attention and resources to be devoted to other arising business initiatives and opportunies" - their real estate business, perhaps. No word on how the Chairman proposes to divide his attention between Kingdee and his private businesses or whether they will now repay debts to Kingdee.

SJ v Cheng Ka Yee & others
HK Court of Final Appeal, 4-Apr-2019
As we predicted last August, HK's highest court confirms that the Government has been overreaching by charging people with "obtaining access" to their own computers with criminal or dishonest intent. In such cases the Government must now prove the core offence rather than using the catch-all "but she used her computer/ smartphone/ smartwatch to prepare for an offence". You can't "obtain" something you already have.

Ex-assistant manager of Friends of the Earth charged with using fake credentials
ICAC, 2-Apr-2019
The moral: if you're going to fake your credentials, at least pick real qualifications. He allegedly claimed a Master's from HK Baptist University in a course they do not offer and associate membership of the Chinese Institute of Certified Public Accountants, a status they do not offer. It also appears that FoE doesn't bother to verify credentials.

ASTRI director charged with MIPO over purchase orders
ICAC, 29-Mar-2019
Of course, if the HK Government stopped throwing public money at private businesses, then the Innovation & Technology Fund and ASTRI would be shut down and there would be no such public office in which to misconduct oneself.

Ex-Centaline supervisor jailed over HK$1.2m kickback
ICAC, 28-Mar-2019
This almost certainly relates to Flat A on 46/F (the top floor) of 39 Conduit Road, which went for HK$594.76m or $107,435 per saleable sq ft. Nothing else on Conduit Road comes close to that price.

HKICPA fines BDO Ltd, Amos Li Wing Yin & Alvin Au Yiu Kwan HK$50k in total
HKICPA, 26-Mar-2019
Mr Au was also fined last June for his work at Baker Tilly on the 2006 audit of Egana, a US$1bn fraudulent company which collapsed following our whistle-blowing article in 2007. This time the fine relates to the audit of impairment of goodwill at Rosan Resources (0578) at 31-Dec-2012. Mr Li has since moved on to be a director of Moore Stephens CPA Ltd.

HKICPA fines Herbert Chan Chant Fai HK$200k for auditing his wife's company
HKICPA, 20-Mar-2019
Or, one might say, for book-keeping it in the family.

And much more besides...
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