TENWOW INTERNATIONAL HOLDINGS LIMITED (IN LIQUIDATION) AND ANOTHER V. 普华永道中天会计师事务所(特殊普通合伙) PRICEWATERHOUSECOOPERS ZHONG TIAN LLP

[2025] HKCFA 17 Court of Final Appeal 16 October 2025 • FACV2/2025 • 51 min read

21 cases cited (0 SG, 21 foreign)

Practice Areas

Basic Law Evidence Ordinance Rules of the High Court

Judges (5)

Cheung Coram Fok Coram Lam Coram Ribeiro Coram William Young Coram

Counsel (5)

Karas So LLP Firm Abraham Chan Counsel Appellant Astina Au Counsel Respondent Benjamin Yu Counsel Respondent Charles Hollander Counsel Appellant

Parties (5)

Nan Pu International Limited Plaintiff Tenwow International Holdings Limited Plaintiff In Creditors’ Voluntary Winding Up Unknown Pricewaterhousecoopers (A Firm) Defendant 普华永道中天会计师事务所Pricewaterhousecoopers Zhong Tian Llp Defendant

Summary

Tenwow International Holdings Limited (in liquidation) and Nan Pu International Limited sued PricewaterhouseCoopers Zhong Tian LLP (普华永道中天会计师事务所) for auditor negligence. The case raised important issues about service out of jurisdiction on mainland Chinese entities and the applicability of PRC data protection laws to litigation in Hong Kong. The Court of Final Appeal determined the appeal.

Statutes Cited

Basic Law

Art 95

Evidence Ordinance (Cap 8)

s 76(2) s 76(3)

Rules of the High Court (Cap 4A)

Cases Cited (21)

UK (7)

[1956] 1 QB 618 [1978] AC 547 [1994] Ch 142 [2001] 2 AC 532 [2006] 1 WLR 1053 [2019] EWCA Civ 449 [2020] EWHC 853

HK (14)

(2005) 8 HKCFAR 337 (2006) 9 HKCFAR 574 (2015) 18 HKCFAR 544 [1992] 1 HKC 490 [1997] 4 HKC 439 [2007] 4 HKC 207 [2008] 2 HKC 596 [2009] 4 HKLRD 58 [2015] 5 HKLRD 293 [2023] 2 HKC 417 [2024] 2 HKLRD 1211 [2024] HKCFI 877 [2025] 1 HKLRD 570 [2025] HKCA 296

Judgment

Read the full judgment on the official Hong Kong Courts portal.

Read on HKLII

Source: HKLII ([2025] HKCFA 17)