CHINA METAL RECYCLING (HOLDINGS) LTD (IN LIQUIDATION) V. DELOITTE TOUCHE TOHMATSU (A FIRM)

[2024] HKCFI 877 Court of First Instance 26 March 2024 • HCA1517/2016 • 15 min read

5 cases cited (0 HK, 5 foreign) Cited by 6 cases

Practice Areas

Theft, Fraud & Dishonesty Bankruptcy & Insolvency

Judges (1)

Cheng Coram

Counsel (3)

Clyde & Co Firm Jason Yu Counsel Defendant Messrs Holman Fenwick Willan Counsel Plaintiff

Parties (2)

China Metal Recycling (Holdings) Limited Plaintiff Deloitte Touche Tohmatsu (a firm) Defendant

Case Significance

CHINA METAL RECYCLING (HOLDINGS) LTD (IN LIQUIDATION) V. DELOITTE TOUCHE TOHMATSU (A FIRM) [2024] HKCFI 877 was decided by the Court of First Instance on 26 March 2024, falling within the Theft, Fraud & Dishonesty and Bankruptcy & Insolvency areas of the database's taxonomy. The judgment was subsequently cited in a related liquidator's claim against auditors, TENWOW INTERNATIONAL HOLDINGS LTD (IN LIQUIDATION) AND ANOTHER V. PRICEWATERHOUSECOOPERS (A FIRM) AND ANOTHER (AND 1 OTHER), which proceeded through the Court of First Instance ([2024] HKCFI 1146, [2024] HKCFI 2692), the Court of Appeal ([2024] HKCA 1193) and the Court of Final Appeal ([2025] HKCFA 17). It was also cited in YAN YU YING V. LEUNG WING HEI, first before the Court of First Instance ([2024] HKCFI 1770) and later the Court of Appeal ([2025] HKCA 971).

What areas of law does CHINA METAL RECYCLING v DELOITTE TOUCHE TOHMATSU [2024] HKCFI 877 fall under?

CHINA METAL RECYCLING (HOLDINGS) LTD (IN LIQUIDATION) V. DELOITTE TOUCHE TOHMATSU (A FIRM) [2024] HKCFI 877 is classified within Theft, Fraud & Dishonesty and Bankruptcy & Insolvency, reflecting a liquidator's claim decided by the Court of First Instance on 26 March 2024.

Which later cases cited CHINA METAL RECYCLING v DELOITTE TOUCHE TOHMATSU [2024] HKCFI 877?

The decision was cited in TENWOW INTERNATIONAL HOLDINGS LTD (IN LIQUIDATION) AND ANOTHER V. PRICEWATERHOUSECOOPERS (A FIRM) AND ANOTHER (AND 1 OTHER) across the Court of First Instance, Court of Appeal and Court of Final Appeal, and in YAN YU YING V. LEUNG WING HEI.

Cases Cited (5)

UK (1)

[1994] Ch 142

HK (4)

[2015] 5 HKLRD 293 [2021] HKCFI 249 [2022] 1 HKC 274 [2023] 2 HKC 417

Cited By (6)

[2025] HKCA 971

YAN YU YING V. LEUNG WING HEI

[2025] HKCFA 17

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

[2024] HKCA 1193

TENWOW INTERNATIONAL HOLDINGS LTD (IN LIQUIDATION) AND ANOTHER V. PRICEWATERHOUSECOOPERS (A FIRM) AND ANOTHER (and 1 other)

[2024] HKCFI 2692

TENWOW INTERNATIONAL HOLDINGS LTD (IN LIQUIDATION) AND ANOTHER V. PRICEWATERHOUSECOOPERS (A FIRM) AND ANOTHER (and 1 other)

[2024] HKCFI 1770

YAN YU YING V. LEUNG WING HEI

[2024] HKCFI 1146

TENWOW INTERNATIONAL HOLDINGS LIMITED (IN LIQUIDATION) AND ANOTHER V. PRICEWATERHOUSECOOPERS (A FIRM) AND ANOTHER (and 1 other)

Citation influence

HKLII records this judgment as cited by 7 later judgments. This counts every later Hong Kong judgment that references this case, which is broader than the resolved citations listed above.

[2024] HKCFI 1146 Court of First Instance

2 May 2024

[2024] HKCA 1193 Court of Appeal

23 December 2024

[2024] HKCFI 1770 Court of First Instance

23 July 2024

[2025] HKCFI 5963 Court of First Instance

30 September 2025

[2024] HKCFI 2692 Court of First Instance

30 September 2024

[2025] HKCA 971 Court of Appeal

3 November 2025