}
88
I cannot, however, leave this subject without putting
forward a very strong plea for the constitution of a Court
i
of Criminal Appeal in this Colony. Had such existed, I
feel certain that Brewer's conviction would have been
quashed. A Ciminal Court of Appeal has this advantage,
that often a man is convicted in Sessions when not
represented by Counsel, but in a Court of Criminal Appeal,
he would have a barrister and solicitor assigned him.
The certificate signed by Li Tung the Auditor, and
appended to the Balance Sheet, the subject of the second
and third charges, is not only misleading but a
misrepresentation of the position and cannot be too strongly
condemned. It is a certificate which no qualified
Accountant could give if acting honestly.
Having regard
to the heavy responsibilities thrown on authorised Auditors
by the Companies Ordinance, it demonstrates only too clearly
the care that should be taken in making out the list of
approved Chinese Auditors.
-9-
-
(sd).W.E.L. Shenton.
21.
3.
31.
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