The Hong Kong Court of Appeal has denied an accountant’s appeal of a Disciplinary Committee of the Hong Kong Institute of Certified Public Accountants (HKICPA) order that cancelled her practicing certificate due to professional misconduct. The accountant operated an accounting practice that had 26 audit clients, none of which was listed or regulated. The Practice Review Committee of the HKICPA submitted three disciplinary complaints against the accountant and the matter was referred to the Disciplinary Panel.