Cheng Tze Kui (鄭子駒) (“1st Respondent”) and Kwong Chi Ho (鄺志豪) (“2nd Respondent”), both former partners of Messrs. T.K. Cheng & Co. (a closed firm) (“the Firm”)

  • Sections 8(1) and 8(2) of the Legal Practitioners Ordinance (Cap 159) (“LPO”)
  • Rules 8(2) and 8(7) of the Accountant’s Report Rules (“ARR”)
  • Rules 2(a), (d) and (e) of the Solicitors’ Practice Rules (“SPR”)

Hearing date: 22 April 2021

Statement of Findings and Order: 15 September 2021

On 22 April 2021, the Solicitors Disciplinary Tribunal (“Tribunal”) found the following complaints against the 1st and 2nd Respondents proved on their own admission :

1st Complaint

(against the 1st and 2nd Respondents)

The 1st and 2nd Respondents, being the former partners of the Firm, breached Section 8(1) of the LPO in that they failed to deliver to the Law Society the Firm’s Accountant’s Report covering the accounting period from 1 August 2010 to 31 March 2011 (“the Accountant’s Report”) within the stipulated time, namely by 30 September 2011.

2nd Complaint

(against the 1st Respondent)

The 1st Respondent, being the former sole proprietor of the Firm at the material time, breached Sections 8(1) and 8(2) of the LPO and Rules 8(2) and 8(7) of the ARR in that he failed to submit to the Law Society the Final Accountant’s Report of the Firm covering the period from 1 April 2011 to 13 July 2011 (“the Final Accountant’s Report”) within the stipulated time, namely by 12 January 2012.

3rd Complaint

(against the 1st Respondent)

(a) The 1st Respondent, being the former partner and later, the sole proprietor of the Firm, breached Rules 2(a), (d) and (e) of the SPR in that he has disciplinary record for late submission of the Firm’s accountant’s reports and at the date of hearing of the disciplinary proceedings, he has still failed to submit to the Law Society the Accountant’s Report and the Final Accountant’s Report.

(against the 2nd Respondent)

(b) The 2nd Respondent, being the former partner of the Firm, breached Rules 2(a), (d) and (e) of the SPR in that he has disciplinary record for late submission of the Firm’s accountant’s reports and at the date of hearing of the disciplinary proceedings, he has still failed to deliver to the Law Society the Accountant’s Report.

On 15 September 2021, the Tribunal made the following orders :

  1. The 1st Respondent be censured and fined a sum of HK$30,000.00 for the 1st, 2nd and 3rd Complaints, together with a condition imposed on him that he may not practise as a sole practitioner or in any partnership for a period of 24 months from the date of the Order;
  2. The 2nd Respondent be censured and fined a sum of HK$20,000.00 for the 1st and 3rd Complaints, together with a condition imposed on him that he may not practise as a sole practitioner or in any partnership for a period of 18 months from the date of the Order;
  3. The costs of the Law Society and the Tribunal Clerk be summarily assessed in which the 1st Respondent be liable for 3/5 of the costs of these proceedings and the 2nd Respondent be liable for 2/5 of the costs of these proceedings.

 

Ms. Anita Chan, Assistant In-House Prosecutor of the Law Society, the Applicant
Mr. Patrick Chiu of Counsel instructed by Messrs. Mike So, Joseph Lau & Co. for the 1st Respondent
The 2nd Respondent in person
Mr. Iu Ting Kwok, Clerk to the Tribunal

Tribunal Members:

Mr. Ng Kin Yuen (Chairman)
Miss Tang Ka Man, Carmen
Mr. Tsang Kwong-wing, Ernest

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