CO129-535-5 N.I. Brewer- transcript of trial and evidence 1-1-1929 - 31-12-1931 — Page 90

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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-

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(sd).W.E.L. Shenton.

21.

3.

31.

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