49.
57
H. L.
Mr. 5.
Mr. Brewer &
A.
Q.
A.
4.
A.
Q. ho
Q.
jimi
A.
C.
A.
A.
His Lordshipa Mr. Brewer &
..
4348 2343 434
A.
A.
what degrees do you hold Mr. Udy?.
I am an Associate of the Federated Institute of Accountants of Australia, Associate of the Secretaries' Assosiation of England. Have you any other qualifications?.
I have been gazetted to practice under the Companies Ordinance of Hong Kong.
Have you ever lectured as an expert in accoun -ancy?.
I have been acknowledged as a lecturer with the "echnical Education Department of Austral ia for a period of approximately five years. have you any other public credentials?. The only other public credential, if it is a public credential, my Lord, 18 that I
happen to be a Justice of the Peace of the City of New South Wales, Australia. Have you inspected the books of the instone Banking Corporation in respect of the cash transactions prior to April the 9th, 1927?. Yes, i did spend a short period on the books of the instone banking Corporation with a view of ascertaining whether these books ware, in my opinion, draw up in a proper system of bookkeeping.
when would that be?.
it would be about a week ago, my Lord. Did you find these books kept on an easily understood system?.
Yes, I could not of course with the limited time at my disposal, go through every entry, but i did find that the system of bookkeeping was properly carried out in the books that I saw.
Did you test out any individual transaction determining whether they had been treated consistently throughout the books?.
I tested several items on the question of conversion of share capital into what was
balls receivable and in these cases that I tested, I did find that the entries were con- sistent and showed the history of the transac -tion.
Was the complete nature of these transactions easily ascertainable from the books as they stood, or were they difficult to ascertain?. I followed them without explanation, those ouses which i tested.
ar. Koss will grant that point I think. You have in your possession a copy of the Statutory Report?.
I have.
How long has that been in your possession? i should say about a week,
You have also a copy of the letters applying for loans?.
ï have.
How long has that been in your possession?. For the same period.
Have they received your attention during that period?.
I have givm a certain amount of attention to them.
Do you claim to understand it?. You.