Mei Mei Chan

Member's name: Ms Mei Mei Chan
Date of Hearing: 7 April 2021
Division: Hong Kong
Tribunal: Appeals Tribunal

On 7 April 2021 the Appeals Tribunal heard an appeal by Ms Mei Mei Chan against the determination made by the Disciplinary Tribunal on 8 December 2020.

The Disciplinary Tribunal found that Ms Chan breached the Constitution in that she had:

• “been the subject of an adverse finding that has not been overturned on appeal in relation to the Member’s conduct, competence or recognition by any Court, professional body, statutory or other regulatory authority in any jurisdiction”, in respect of a decision of the Hong Kong Institute of Certified Public Accountants dated 4 November 2019 that reprimanded the Member, fined her HKD150,000, cancelled her 2019 Practicing Certificate, prohibited the issuance of a Practicing Certificate for 36 months and ordered her pay costs and expenses of HKD466,869.60.

Ms Chan did not attend the Disciplinary Tribunal; she did however attend the Appeals Tribunal.

Penalty and costs

The Disciplinary Tribunal found the Complaint sustained and imposed the following penalty:

• forfeiture of membership and Ms Chan is not eligible for readmission until 16 December 2022.

The Disciplinary Tribunal imposed a contribution to costs in the amount of HKD14,453.50.

The Appeals Tribunal upheld the decision of the Disciplinary Tribunal, however set aside the original determination as to penalty and imposed the following penalties:

• Severe Reprimand
• Lowering of the Membership status from FCPA to CPA until 7 October 2023.

The Appeals Tribunal imposed additional costs of HKD7,500.02 in relation to the Appeals Tribunal.