過埋今天, 就算幾難幾辛苦都要捱過去....
我要勤力工作!!!
做trainiee, 大中細firm, 人人都係甘辛苦...為什麼律師人工甘高, 係有原因的!
這幾個星期真係很唔開心, 但同朋友傾完之後, 自己的思想變得清晰。作為trainee, 我自己覺得最要緊係一班朋友, 一班同你一樣經歷過的朋友...
我真係很感激身邊的朋友
2008年12月3日星期三
休息
很久都沒有留言，近來終於在忙碌中偷到三日假期。
說實，自己真的很需要休息。充完電之後一定要努力工作，不要想太多。
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做了甘耐HKICPA，今天終於有機會用下佢個library。坐真係坐得幾舒服，又有電可以用notebook，上網又唔駛$。在灣仔等人，在佢個lobby坐下，好過去starbuck傾計。
近來間間Big4都話裁員，Listing Rules又改了例唔再需要HKICPA做Qualified Accountant，香港會計師看來越來越難找工作。剛剛有個Client FC做GEM的，雖然人唔醒同意都攪到間firm d野唔掂，但佢之前講俾我知佢係很大年紀考ACCA，一份一份Paper去考，聽到佢甘勤力，但知道了佢俾人炒了，真係有少少心傷。佢人係比較煩，打電話來係講唔停，但以佢個年齡現在去找真係唔容易。Listing Rules改了例，很多好似我個client FC將來就越來越慘。甘多listing公司都是大陸公司，現在唔需要一定要請香港人，佢地一定揾個CICPA做FC算。始終盤數都是找個信得過，溝通都的人去做。我真係唔知HKICPA在這件事上做個什麼！不過這件事上，ACCA Member都有多些好處，始終以後FC唔一定要HKICPA Member，佢地都會多返一些工去選擇。
其實今次改Listing Rules，我自己覺得其中一個改變最嚴重係那個blackout period，以前係公佈result announcement一個月內董事唔買賣得自己公司股票，現在係每年的禁止買賣期 ，由 現時兩個月延長至7個月 。至於 H+A 股公司，中證監要求A 股公司在3 個月內公佈年度 業 績 ， 兩個月內公佈中期業績，1個月內公佈季度業績，每年禁止買賣期會由4 個月延長至7個月 。 創 業板公司方面，年度業績公佈期限為 3個月 ，中期及季度業績則為45 日 ，日後每年禁止買賣期 亦由4個月延長至7個月。真係揾人去GEM上市就奇，個個月都唔買賣得自己公司既股票。
2008年11月20日星期四
陳茂波可恥!!!!!!!!!!!!!!!!!!!!!
很累很累．．．身體累，心裡更加累．．．
現在工作太過
，完全唔能夠發揮所長．．．做得真係唔開心
，完全唔能夠發揮所長．．．做得真係唔開心
做專業人士，真係一句搵87的工作。在香港真係一d都唔好做．．．
沒有心機，當初讀同做又是兩瑪子的事．．．不過從來都沒有想過去做solicitor。在辦公室雕花，完全唔係我想做的工作！
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回想以前讀中學上歷史科，老師一上堂就一路講一路要我們每一個字去寫下來。這完全不是教書，係默書，完全浪費我上堂的時間。我自己真係很喜歡上堂，有些人唔喜歡，但我就鐘意有人教。唔同意的我會提出，唔聽的我就反抗！很多同學都唔喜歡默書，但就沒有一個站出來反對！我就是唔jot notes，這不是教書，不是教歷史。教歷史應該是有趣的，唔係你講一個字，我就要一字不漏去寫低！
所以我罷課了．．．．．．．．．．．
不應該就是不應該，不是就是不是，不對就是不對．．．
陳茂波是可恥就是可恥！
投佢的就是盲毛就是盲毛，很清晰的！
四 大 會 計 師 行 之 一 的 畢 X 威 會 計 師 事 務 所 ， 昨 晚 傳 出 該 公 司 近 日 陸 續 解 僱 員 工 ， 據 稱 至 今 已 有 近 百 人 離 職 。 會 計 界 立 法 會 議 員 陳 茂 波 表 示 ， 他 昨 日 向 畢 馬 威 了 解 後 ， 對 方 表 示 有 關 行 動 並 非 裁 員 ， 只 是 勸 退 表 現 欠 佳 的 員 工 。 他 引 述 畢 馬 威 指 ， 每 年 評 核 員 工 表 現 之 後 ， 都 會 辭 退 一 批 員 工 ， 而 今 年 新 聘 請 會 計 系 畢 業 生 的 人 數 ， 不 會 減 少 。 陳 茂 波 認 為 ， 這 次 只 是 業 界 正 常 的 汰 弱 留 強 ， 他 向 另 外 兩 間 同 屬 「 四 大 」 的 會 計 師 事 務 所 了 解 後 ， 得 知 他 們 暫 未 有 裁 員 打 算 。 本 報 昨 晚 未 能 聯 絡 畢 馬 威 就 事 件 作 出 回 應 。
2008年11月3日星期一
2008年10月31日星期五
漫長的會議
開了全日會 ，很累。
終於知道qualify左既律師同現在的我有什麼分別。
發覺就算做了一年多的trainee都識得比我多。在律師界 ，二文工語真的很緊要．．．．
今天在雙方律師的會議中學到唔少野，自己真的有排學。希望快d似些一個律師，現在很多野都唔識。 大家你改一句，我改一句，真係知道在不同的立場為什麼要甘改，對自己將來改人地既野有很大的幫助。什麼要拿instruction from client，什麼要堅持，什麼時候要惡d．．．老闆真係很犀利！要handle既野又甘多，而我又幫唔到佢手。真係希望快些有能力去分擔一下．．唔想係會議中，看得只是take notes．．．希望最少可以俾到d advice．．
2008年10月21日星期二
Bloody Monday
近日都有追看日劇同美劇，Heros 新既season都幾好看，多了很多異能人出來，唔知個世界最後會變到點呢？
不過今次我要介紹的不是Heros，而是同樣都是要SAVE THE WORLD的新一季日劇Bloody Monday。
劇情介紹轉貼自百度:
在俄羅斯，一神秘女性秘密購買了大量細菌武器。並將其帶入日本，同時殺死了在日本的俄羅斯情報員。而一份關于病毒發起的恐怖事件計劃──『BLOODY MONDAY』的數據，此時被交到了日本公安調查廳手上。
彌代學院的學生高木藤丸（三浦春馬）是該校新聞部的成員，平時就是一普通學生，但其真身，是幾年前曾震驚世界的黑客『獵鷹』。父親 高木之介（田中哲司）是公安調查廳下的一個秘密組織『THIRD-i』的成員。某日，父親交給他一份俄羅斯情報員留下的文件，讓他對此進行破解。文件內容 與生化武器有關。其後，其父就莫名的被通緝。而為了消除他手上的這份文件，一神秘美女化身為學校老師折原マヤ（吉瀨美智子）走進了他的生活……從此，藤丸 與伙伴們就被卷入了大規模的恐怖事件中。
在破解文件的過程中，通過文件中的映像以及朋友音彌（佐藤健）的提示，藤丸開始懷疑起折原老師的真實身份，但其實折原マヤ的背後還 隱藏有巨大的組織。在成功逮捕了マヤ後，『THIRD-i』為了得到恐怖計劃『BLOODY MONDAY』的情報而對其進行拷問。另一方面，藤丸通過從龍之雲B得到的第二份文件，開始窺探出計劃『BLOODY MONDAY』的全貌，也意識到這次的計劃的主謀便是兩年前在警視廳策劃恐怖事件的宗教團體。同時，藤丸也察覺到了寶生（片瀬那奈）的間諜身份，打算親自 去試探一下他，卻反被他和マヤ軟禁。兩人還把遙（川島海荷）和音也作為人質扣留起來，並要藤丸答應他們的釋放條件──刪除文件『聖誕節的屠殺』 （此部分情節出自漫畫，不曉得TV版會否拍到如此之後）
朋友的背叛，遍布的圈套，不可抵抗的暴力以及恐怖組織的威脅，把藤丸逼向絕望的深淵……
未看這套劇之前都唔知道會係咁緊張，主角同恐怖份子鬥智鬥力。還有將Hacking的過程CG化使人一看就明白。
不過自己印象最深刻的要算係第一集的尾尾在商場那幕。唔知到大家有沒有玩過XBox 360的Dead Rising。當d市民被困商場就十足十Dead Rising d Zombie在門外面入唔到去個shot，勁似！
再看看角色介紹：
演 員 角 色 介 紹:
三浦春馬（高木藤丸）／吉瀬美智子／佐藤健／松重豊／片瀬那奈／芦名星／藤井美菜／川島海荷／徳永えり／中原文雄／嶋田久作／田中哲司／吉沢悠
引伸閱讀: 劍心．日劇回憶 - 血色星期一
2008年10月20日星期一
Plain English???
真是奇怪，近來都沒有更新，但visit這裡的人數還多個以前．．．
可以講近來的生活只有一個字形容 － 「悶」。連開自己的工作好像都沒有之前那麼有效率。
不滿!
不是對於工作．．．近日做了很多translation, drafting的工作，真係對在LLB或PCLL教的Legal Drafting或者Legal English十分之不滿。不滿在那？在於那些時時叫人寫Plain English的course根本出面就沒有人做的，最好你一句可以包括所有，加埋d hereof, thereto, hereinafter等等落去，write like a lawyer那就最要好！Client俾得$你就expect你寫的同佢寫的唔同，我真係唔明為什麼唔教人寫好d，點樣寫得可以cover到client instruction又唔bulky等等．．．
一句講哂，Plain English真係沒有用的．．．出個email或者用plain english，但一到draft contract, agreement就係在公司的precedent去改，都係用legal english．．． 所以我講了很多次PCLL d drafting course，如果要選真係沒有必要選，間間firm d style都唔同，用學校那套就真係．．．．
2008年10月1日星期三
2008年9月28日星期日
想要的玩具
近來工作好像沒有衝勁，不知為何？
前幾排去Quarry Bay看看有沒有正既X-Box game賣，竟然係香港見到d得意野，就係日本人好喜歡的大甲蟲，香港竟然有得賣．．．我自己就有少少驚呢d大蟲．．看係來好像很恐怖有力甘．．．
還有一張，我想女朋友就一定十分之驚這些．．．我都有驚呀．．．
家好月圓做完了，TVB都回復沒有野看．．
Macross Frontier最後一集做完了，不過自己都係喜歡舊那套。Frontier畫係靚，但劇比較亂同感情戲唔太深刻．．有時真係想買返架玩具返屋企玩．．．188看到要$699.........
還有星矢出了海皇，有兩個version，一個$379，另一個DX版要成$690...不過DX版真係幾正．．．．但我都係買平那個version．．．
最近看返X-file，還要是第一季，真係想買個rvmb player看．．不過很驚佢lag....
Meizu就來出部rvmb電話，成部I-phone甘的．．．都幾正．．．
可以看戲唔駛轉format真係很緊要．．轉得來我都看完果集．．所以都係看遲遲唔想買I-phone的原因．．唔買，還有 佢用唔到sling box．．用唔到sling box俾得unlimited data plan都沒有用...
Google個HTC Dream (G1)都唔錯．．個map很好玩，對我d認路白痴勁有用．．．我自己用很多google既services, gmail, google reader, I-google, google doc, google calender,所以個電話都幾適合我用．．不果佢唔係用普通既earphone的．．好像很麻煩．．還有我實在有太多data係我部Palm度．．轉system真係很麻煩．．
Apple Iphone...看來都係唔會買．．．
2008年9月20日星期六
2008年9月15日星期一
中秋節快樂!
每年中秋節對我來說都有特別意義，因為我農曆生日就係在中秋節。真係很懷念從前少時候的中秋節，幾個同學仔在屋企樓下平台玩通深頂,十分之快樂。以前侍逢中秋都會去婆婆屋企食飯，食完飯就落去玩。唔好話依家d靚仔煲蠟，當年自己都十分之熱衷！真係什麼都掉哂落去煲，哈哈！
煲蠟現在看來都唔知有什麼好玩？？？？
但當年靚仔的我難得可以出來玩沒有人理當然有幾大玩幾大．．．又煲蠟又燒草．．平台有種草燒開上來會發出big bark甘既聲，所以我就叫這種草做「big bark」草．．
我記得有些朋友試個掉枝螢光棒去燒，一掉我地就要有甘快得甘快閃，因為d火燒得很猛同很高．．．最後連d牆都黑哂．．．
不過有一年自己唔小心，真係煲蠟整親，自己仲醒到張燙傷的手手去水池度降溫。但其實水池d水都唔知道幾甘污濁多細菌．．．．．
這就是我的童年．．．十分是懷念．．．
現在唔知係唔係人大了，感覺中秋沒有多大氣氛。平台現在沒有人去玩了，個個都去了附近的鰂魚涌公園。現在很少人玩蠟燭了，燈籠都大多變了做電燈籠。感覺上，現在最大的分別是少了一大班朋友出來hea。看見d靚仔三五成群在傾計同玩，感覺自己老了同寂寞了。
過去很多已經只能回味，幸好今年中秋有女朋友同拖肥陪我，其實自己已經是很幸福的。
2008年9月9日星期二
2008年8月31日星期日
票投社盟連
選舉日越來越近，我想現在在這裡希望票投社盟連，因為佢地係在香港最用心用力去為香港人做野既政黨！
點解唔投公民黨？
看看以下譚香文假仁假義的proposal，明知沒有可能去實現，但為左選票什麼都講得出，但根本就沒可能對現。就算英美一些甘complicated稅制
自己本身都認識公民黨既資深大律師，有些真係好有心沒有架子，但可惜既係有心做但沒有經驗去攪政治。有個就選舉先出來，平時見都沒有見過佢，始終自己係高高 在上的資深大律師身份，同其他人保持距離。很難怪的，佢一堂官司都幾十萬，你話點看得起人呢？自從由45條關注組到公民黨，加入左很多人，很多都是社會精 英，但社會精英有幾多係關心低下階層既人呢？見到毛孟靜甘既態度就係很多公民黨作為社會精英對其他人既態度！
最後送上一首正詩：
民主建港好聯盟，
實建實幹有才能，
愛國聯共最熱心，
做事佢最德服人。
公平正義無自私，
懶惰退散為恥事，
未來香港佢帶領，
青年人才聚匯成。
常遭抹黑事不少，
誣告事件多陰招，
社民扮晒正義者，
毫無論點得把聲，
野心誰有天下知，
只剩謾罵更低B。
知書識禮民建聯，
從不亂攪心完全，
新秀輩出蛇變龍，
好漢如雲盛宴隆。
民建歷史最悠久，
四年耕種九月收，
五個選區七彩旗，
強勁口號人人記。
大家咪吝嗇選票，
要投精英民建聯，
佢地為你解疑難!
實建實幹有才能，
愛國聯共最熱心，
做事佢最德服人。
公平正義無自私，
懶惰退散為恥事，
未來香港佢帶領，
青年人才聚匯成。
常遭抹黑事不少，
誣告事件多陰招，
社民扮晒正義者，
毫無論點得把聲，
野心誰有天下知，
只剩謾罵更低B。
知書識禮民建聯，
從不亂攪心完全，
新秀輩出蛇變龍，
好漢如雲盛宴隆。
民建歷史最悠久，
四年耕種九月收，
五個選區七彩旗，
強勁口號人人記。
大家咪吝嗇選票，
要投精英民建聯，
佢地為你解疑難!
以下是譚香文於今年二月向陳家強發出信件：
Secretary for Financial Services and Treasury
8/F, West Wing, Central Government Offices,
4th February, 2008
Dear Prof. Chan,
Introduction of Tax Licensing Regime in Hong Kong
I am writing to propose a new taxation regime which will require all tax returns of businesses and individuals to be prepared and approved by licensed persons (mainly
It has come to my understanding that the Inland Revenue Department has spent a lot of resources and time in recent years to review tax returns and unfortunately many of the tax returns were not appropriately prepared, as a result of which the Inland Revenue Department has to spend a lot of effort in obtaining the full and complete information required by a tax return. Such effort incurs huge administrative costs and a heavy burden to the tax assessors and then adversely affected the efficiency of the Inland Revenue Department.
With their expertise, licensed persons can screen out, inappropriateness and even intentional faults of the enterprises’ tax returns and correct them. If a licensing system is imposed tax returns can be ensured to be in line with the tax policy and requirements and in a good quality. High quality, appropriately prepared tax returns will definitely reduce the administrative cost of Inland Revenue Department and reduce the case which leads to tax avoidance.
It would be well appreciated if you could consider the policy proposed. I am prepared to meet with you for further information. Please feel free to contact me for further queries.
May I wish you a happy Chinese New Year!
Yours sincerely,
Mandy TAM Heung-man
Legislative Councillor (Accountancy)
C.c. Mr. John TSANG Chun Wah, Financial Secretary
2008年8月29日星期五
「累」
返了差不多三個月工，今天都可以話最夜放工了，成2:30am。不過同以前做audit比，都係濕濕碎。我想我PCLL的同學仔都沒有一個好似我甘返甘長工了。不過最要慘既係琴日唔多舒服，訓得唔好，所以今日特別辛苦．．
今日都打了很多中文，改了一份很長的Subscription Agreement。不過都仲有很多野要改．．．唉．．．
明天原本想早少少放工，我想都應該沒有行了。
老實講，這幾個月都學了很多野。做得夜唔緊要，這代表老闆信任你，委你重任。如果我越學得多，越可以幫輕老闆的工作量。
下星期要上HKICPA的CPA，是關於Pre-IPO的。這兩星期都上了公司兩個CPD Course，一個係關於Listing Rule Chapter 13 ，另一個就關於Chapter 14。我自己真係好鐘意上堂，老闆將佢既經驗share出來真係獲益良多，學到很多書本外既野。這都係為什麼我自己唔讀London U的LLB，Public Exam始終唔係我杯茶。所以有得選，我一定會選唔係preparation course的填鴨式教學而去讀一個正經的course。
PCLL張cert出左了，都未有時間去拿！又要整Law Soc張Contract．．．希望下星期得閒可以整啦！
2008年8月26日星期二
2008年8月24日星期日
上網睇奧運@#@*@#&#*(@&#(*!
近來好像失蹤了，很久都沒有update個blog。其一是上完班很累，什麼都唔想做。但最主要原因就係我在家差不多個幾星期上唔到網。我自己係用開I-Cable的，都用了很久。之前都想過轉去網上行，因為I-Cable服務真的很唔得，時時大時大節就上唔到網。但之前都只係最多一兩日，今次成個星期都上唔到。一就係modem連online燈都沒有；一就係有online燈但就慢到無朋友！！！！！！！！！！！！
返到屋企已經得返很少時間，連網都上唔到！！九號風球連internet都無得上，真係
都黎埋！！！！！！！！！！！！！
都黎埋！！！！！！！！！！！！！
打了很多次電話，連師傅都上埋黎看過。個internet都係一時得一時唔得，其實最大原因就係I-Cable攪那些上網看奧運。大家都知道I-Cable係share的，一家看streaming就扯慢其他人的速度。已經閉幕了，個internet終於快返d。好心I-Cable，無甘既resources就唔好攪甘都野，攪到係佢既客戶連internet都用唔到。今次真係唔再俾機會佢，要轉ISP了！佢I-Cable又唔係快同平過人，真係唔有必要去再用佢！！！！！！
做生意就係甘，得失過客甘都次，我都算做大方的了！！！！！！！！！
2008年8月9日星期六
兩個月的「律師」
做了差不多兩個月的「律師」，現在都可以叫做已經開始上手。雖然做corporate的律師工作比我做核數時少，不過我自己覺得工作都唔太輕鬆。我覺得現在的工作最辛苦的要算係做野看agreement，看contract，draft contract的時候要比做audit時打醒十二分精神。所以做完一兩件tasks，自己已經覺得很累。
依家自己在想究竟在這兩年考什麼試，進修什麼好呢？
現在都不太知道，考完com sec之後可能會讀master，不過都唔知道．．．可能什麼都唔讀．．
做律師真係唔容易，很多野都係自己finish一個task，唔同audit有一大team人去support你。出去client出job又沒有人太管你，夜了可能開mp3，radio來聽係我自己夜晚工作既norm來的。夜晚唔有些聲音真係很辛苦的。
大家有沒有睇奧運呀？星期五看得太夜，星期六返工很辛苦，之後一返到屋企就已經睡著了。李寧真係我的兒時的idol。我記得那時候自己都只係小學生，但都已經有很深刻的印象。當日我沒有在家中觀看，選擇了去旺角的cafe看。那裡都ok，不過d食物同野飲就麻麻地，但女朋友就很喜歡，一來那裡對於我們有特別意義，二來那裡有雜誌看。自己覺得開幕真係做得唔錯，不過就好心張大導唔好甘大好氣話之後倫敦都唔會做得好過佢。我自己其實比較喜歡上一次雅典的開幕，因為比較同奧運貼題。奧運奧運，攪多些同運動有關的比較好。現在只係show俾人地睇中國強大了，但奧運就唔多有提到。
2008年7月28日星期一
「金牙大狀」最難忘頂包案
清洪：霆鋒案小事化大 執筆回首歷年大案 書展會讀者
(明報)7月28日 星期一 05:10
【明報專訊】脫下黑袍與假髮，
僅輕微交通意外 嘆名氣為雙刃劍
該名女士鍥而不捨追問清洪說︰「聽說你曾說過，
法律不外乎人情，以上的不情之請，對清洪而言可能已見怪不怪。
2002年3月，謝霆鋒 駕駛法拉利 跑車在中環
為被告人抗辯是大律師的職責，然而若自己對被告人有懷疑，
清洪擅長處理刑事案，然而他於劍橋 大學取得法學士學位及
「今天司法人員為晉升而奉承」
1976年清洪晉身本港地方法院暫委法官，
明報記者 彭碧珊
2008年7月20日星期日
擔心
真係十分之過份!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
之前女朋友咪出過一個job遇到個衰senior，又點佢這樣那樣，食完野又執垃圾，個job大部份野都佢做，連d唔係junior要做的佢都做；take sample又over audit，明明根據公司approach唔駛take甘多但因為同佢以前做那間big4唔同所以就要人地take多d，take完都唔緊要，仲要後來問人知道唔要甘多一手就delete佢，浪費人地心血．．．．
最慘就係女朋友因為這個job時時拿重野，隻手整親左，睇完普通科現在要去看專科！真係十分之心痛．．．．．．．．．．．
都很少見d甘衰既人，樣樣都排場但無料到的！唔好講audit，同客d溝通技巧就真係無得頂．．．少少野都出一大遍formal email還要cc 埋人地個CFO話沒有這沒有那．．真係以為自己做個很多間big 4就十分之巴閉，但個客都係big 4出來．．．
有做過audit都知道，audit唔係full audit，只不過係material assurance佢financial statements的figures，唔係100% accurate的。你都做完test of control，都satisfy佢個risk level，就沒有理由抽更多的samples話唔satisfy。講真就算俾你100% full take，盤數係流的都一樣check唔到啦！audit大家都知道是門面野，paper work做俾人睇．．．因為你的over audit而要其他人over time都唔緊要，一個唔該就delete佢連底都唔留低．．人地用心去做既野，你就當係垃圾．．．女朋友EQ高，係我就已經#@#@(*#)@#*)@* X左佢個PKX家鏟!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
2008年7月19日星期六
返了一個月的見習律師生活
不經不覺返了工做見習律師已經有一個月，工作慢慢都開始上手，但一有assignment來就很擔憂。同以前做audit相比，工作時間無疑少了很多。但依然很累，都是放十時之後。工作很多都是一個人去完成，之後俾人review。不知大家有沒有留意，兩三個月開始我在我個blog的自我介紹中，由法律界改為金融及會計。主要原因，我自己認為律師應該要上court的，但現在做corporate的律師，做的其實同以前差不多。我依然有很多機會去接觸會計師，甚至於以前同batch的同事。雖然公司都有做litigation，但一開始都係主力corporate多。不過作為律師應該什麼area都懂的。之前CPO多了S13A,與大陸法院的judgment互認等．．．
很多時候都要開會，有時八九時，主要都是一些商業買賣。工作有時就係去起草一些合同，review一些合同，做due diligence, draft resolutions, draft circular同announcement, 去答覆HKEX的query, IPO等．．．
其他同學都開始返工，有做conveyancing的，有做離婚的，有做大律師pupil的．．．
聽到同學上court，真係很羨慕。可以去chamber同SC discuss個case等，都應該很好玩。
如果有興趣可以click落去看S13A, 同mainland judgments (reciprocal enforcement)的information。
CIRCULAR 08-399 (PA) 14 July 2008 New Section 13A of the Conveyancing and
Property Ordinance, Cap. 219
Effective Date : 11 July 2008
Property Ordinance, Cap. 219
Effective Date : 11 July 2008
- The Statute Law (Miscellaneous Provisions) (No.2) Ordinance 2008 (“the Ordinance”) was gazetted on 11 July 2008 and came into operation on the same date. Part 3 of the Ordinance introduced legislative proposal to resolve the difficulty posed by various judgments including Yiu Ping Fong & Anor v. Lam Lai Hing Lana HCMP No. 3617 of 1998;Guang Zhou Real Estate Development (Hong Kong) Co. Ltd. & Anor v. Summit Elegance LimitedHCA 1531 of 1998 and Loyal Hope Limited v. Leung Pui Ming and others HCA 136/2007.
- Under Part 3 of the Ordinance, the following amendments were made to the Conveyancing and Property Ordinance, Cap. 219 (“CPO”):
- a new Section 13A was added to provide, inter alia, that unless the contrary intention is expressed, a purchaser of land shall be entitled to require the vendor to deliver to him, for the purpose of giving title to that land, the original of only (i) the Government lease that relates exclusively to the land; and (ii) any document that relates exclusively to the land and is required to be produced by the vendor as proof of title to that land under Section 13(1)(a) and (c);
Clauses 8 and 9 of Part A of the Second Schedule were amended to reflect the spirit behind the introduction of the new Section 13A.
CIRCULAR 08-403 (PA) 14 July 2008
THE MAINLAND JUDGMENTS
(Reciprocal Enforcement) Ordinance
(Reciprocal Enforcement) Ordinance
The Department of Justice has advised the Society that on 3 July 2008, the Supreme People's Court (SPC) promulgated a judicial interpretation (JI) giving effect to the "Arrangement on Reciprocal Recognition and Enforcement of Judgments in Civil and Commercial Matters by the Courts of the Mainland and of the HKSAR Pursuant to the Choice of Court Agreements between the parties Concerned, signed on 14 July 2006 (the Arrangement).
The Arrangement shall come into effect on 1 August 2008.
The Secretary for Justice published a notice in the Gazette on 4 July 2008 appointing 1 August 2008 as the day when the Ordinance shall come into operation.
A copy of the JI has been posted on the SPC's webpage at:
2008年7月10日星期四
假顧問代索償 首控包攬訴訟
如果入左間甘既firm做trainee就......................不感想像
假顧問代索償 首控包攬訴訟
25%賠償額作費用 律師同被控 2008年7月9日
【明報專訊】律政司就標榜以「不成功，不收費」作宣傳的非法索償代理活動，首次以包攬訴訟罪名向一名律師及索償代理人提出刑事檢控。案中代理人涉嫌委託有關律師處理一宗牽涉350萬元賠償額的交通意外索償案後，向事主收取86萬元顧問服務費，二人昨在東區裁判法院提堂。
25%賠償額作費用 律師同被控 2008年7月9日
【明報專訊】律政司就標榜以「不成功，不收費」作宣傳的非法索償代理活動，首次以包攬訴訟罪名向一名律師及索償代理人提出刑事檢控。案中代理人涉嫌委託有關律師處理一宗牽涉350萬元賠償額的交通意外索償案後，向事主收取86萬元顧問服務費，二人昨在東區裁判法院提堂。
報稱無業的首被告張藹冰(38歲)及身為盧蔚恩黃淑薇律師行合伙人的次被告盧蔚恩(39歲)，暫時毋須答辯，案件將於7月29再訊，等待處理轉介文件，各人准以1萬元保釋。
警方上周在針對非法索償代理的行動中拘捕21人，日前律政司決定起訴兩名被告。
針對串謀助訟罪，兩人被控於01年3月12日至05年5月7日，串謀他人不合法地包攬一宗高院民事訴訟案；兩人同時被控宣誓下作假證供，指使案中證人黃少 英作出虛假陳述。張藹冰另牽涉兩項包攬訴訟罪，分別指她於01年3月12日至4月1日在沙田威爾斯親王醫院及6月22日在上水天平鸷包攬上述訴訟案；她又 被控於03年10月13日在中環中信嘉華銀行偷竊黃少英86.1萬元。
子車禍癡呆 母簽索償協議
根據高院今年2月頒下的判辭，有關民事訴訟案的原訴人為楊駿傑(26歲)，並由其母親及訴訟代理人黃少英代表，被告則是Yu Tao。
判辭指出，任職運輸工人的楊於01年3月6日遇上車禍，頭部嚴重受創，其後聽覺及視覺出現問題，官能認知有障礙，其後更被斷定癡呆，完全失去工作能力，需長期由母親照顧。
判辭指出，車禍後黃少英於醫院中遇上首被告張藹冰，張聲稱其顧問公司可為楊向肇事司機追討民事賠償，條件是抽取賠償額的25%作為顧問費用，黃誤以為她必須這樣做，遂簽下協議書。
和解獲賠350萬
及後，楊的索償案轉由盧蔚恩黃淑薇律師行處理，雙方最後達成和解，黃於03年9月獲得350萬元賠償，作為楊日後的生活費，部分金額由法庭分期發放。
母申報賠償金去向揭發
至 05年12月，黃因要為兒子取得保險金，根據《精神健康條例》向法庭申請，過程中她要向法庭解釋早前獲發的賠償金去向，揭發黃向張支付了86.1萬元費 用，由於收取顧問費的張並非律師，而黃當日亦無權代精神能力有問題的兒子與張達成「顧問服務」協議，亦不能在未獲法庭批准下向張發出賠償額，故法官質疑可 能有人犯下包攬訴訟罪。
【案件編號︰ESCC3302/08】
包攬訴訟屬刑事可判囚 2008年7月9日
廣 告
【明報專訊】以金錢或其他手段資助他人訴訟，「贏鰦人人有錢分」，將訴訟視為「投資活動」，可能觸犯《普通法》中的「包攬訴訟」刑事罪行，可被判處罰款或監禁。
「包攬訴訟」(champerty)一字源自拉丁文campi partitio，意即分割田地，涉及包攬者和參與訴訟者協議，由包攬者承擔訴訟費，在勝訴後分享利益。根據05年版的法律權威書籍Archbold，包 攬訴訟是助訟(maintenance)的一種，涉及非法協助他人打官司，在勝訴後攤分利益，在《普通法》中屬刑事及侵權行為。
王廷歆爭產被指涉包攬
王德輝世紀爭產案中，龔如心於02年11月原審敗訴後，有人大爆已退休的王廷歆有錢出動強勁律師團，是因為有「幕後黑手」，包括富商、名人及有勢力人士，夾錢資助他打官司，並在勝訴後分錢，有指當中可能涉包攬訴訟。
另外，04年領匯案中，鄭經翰曾經公開承認資助公屋居民盧少蘭興訟，當時有法律界人士指鄭觸犯包攬訴訟罪，要求警方徹查。
醫院社署兜客 多誇大賠償額 2008年7月9日
廣 告
【明報專訊】近年協助傷者追討賠償的中介公司愈來愈多，他們派代表駐守醫院、社會福利署及勞工處，主動向傷者提供協助。工業傷亡權益會表示，有關中介公司 常誇大賠償額，鼓勵傷者興訟，並從賠償額抽取15至40％作為佣金，亦會提供高息貸款，「試過有個案有幾十萬賠償，但交佣金及還款後，只剩數十元」。
記者扮傷 「意外調查員」搭訕
記者昨日以繃帶包紮左臂，喬裝成因交通意外受傷的貨車司機，往社署交通意外傷亡援助組辦公室尋求協助，記者甫離開軒尼詩道中國海外大廈，一名身穿恤衫西 褲、年約40多歲的男子即前來搭訕，殷切地問記者「點整親？」，記者告知「受傷經過」後，男子就一臉勝券在握地說「好大機會claim(索賠)得到」，更 聲稱可協助記者索償。
該名自稱張國威的男子遞上卡片，聲言來自忠信意外索償協會(下稱忠信)，職位為「意外調查員」，並從公事包拿出一式3份列明合約條款的「協議書」。
張國威開門見山表示，索償官司一旦了結，忠信將會收取賠償總額的15%，即使被判敗訴，顧客亦要支付法律費用及代墊支費用。
根據協議書條文，若忠信認為勝訴機會低於一半，或者賠償額低於5萬元時，忠信有權選擇拒接。張表示「唔會教人改口供」，被問到這類服務是否違法，他即耍手擰頭，多番強調「梗係無問題啦！」，更聲稱公司經營多年，成功個案眾多。
專家﹕多待和解取賠償金
不過，工業傷亡權益會總幹事陳錦康表示，中介公司一般不用真的協助訴訟，他們只待事主或保險公司提出和解，便能輕鬆取得賠償金。
約1年前，陳曾接觸一個工傷個案，中介公司指傷者應可獲百多萬元賠償，鼓勵傷者打官司，即使對方曾提出賠償數十萬元和解，傷者仍堅持訴訟，結果官司輸了，傷者失去賠償之餘，更需負責對方的律師費及訟費。
律政司推包攬陷阱宣傳片
提醒小心「不成功，不收費」 2008年7月9日
廣 告
【明報專訊】市民在電視上經常看見有索償代理公司聲稱可替意外受傷的事主追討賠償，更強調「不成功，不收費」。律政司今日起會在各電子媒體推出宣傳短片，提醒市民上述行為可能觸犯「助訟」或「包攬訴訟」等刑事罪行，希望市民防範。
大律師陸偉雄指出，一般索償代理美其名是協助意外受害人，但假如「過了火位」，煽動他人作出無理索償及檢控，在沒有索償基礎及實質證據下仍建議對方索償， 則會構成「助訟」或「包攬訴訟」罪名。他續稱，只要法庭推論出索償代理是有犯罪意圖及明知故犯，例如是收了錢而提供不實的索償意見，便有可能入罪。
事主宜求助社署 免得不償失
香港律師會發言人建議意外事主直接尋求法律意見，有需要時可向法援署或社會福利署等求助，他強調，事主若向索償代理尋求協助，須支付金錢，最後不但蒙受損失，也可能令賠償不足維生。發言人又說，市民可透過網站www.choosehklawyer.org索取法律意見。
律師梁永鏗亦叮囑市民要堅決拒絕索償代理的服務，不要見對方「好好人，向自己解釋了很多問題」便信任對方。
本 港 首 宗 包 攬 訴 訟 提 訊
女 律 師 涉 助 訟 瓜 分 索 償 案 賠 償 金
【 本 報 訊 】 索 償 代 理 以 「 不 成 功 、 不 收 費 」 口 號 招 攬 生 意 情 況 越 趨 猖 獗 。 警 方 早 前 採 取 行 動 拘 捕 21 人 ， 其 中 一 名 索 償 代 理 與 一 名 律 師 ， 涉 嫌 在 一 宗 人 身 傷 亡 索償 案 中 非 法 協 助 訴 訟 ， 並 瓜 分 部 份 賠 償 金 逾 80 萬 元 。 兩 人 昨 在 東 區 裁 判 法 院 提 訊， 分 別 被 控 串 謀 助 訟 及 包 攬 訴 訟 等 五 項 罪 名 ， 成 為 本 港 首 宗 被 檢 控 的 個 案 。
律政 司 發 言 人 昨 指 索 償 代 理 在 廣 告 中 ， 聲 稱 協 助 任 何 意 外 中 受 傷 的 人 士 追 討 賠 償 ， 成功 討 回 賠 償 金 才 收 取 費 用 ， 其 行 為 可 能 構 成 「 助 訟 」 或 「 包 攬 訴 訟 」 等 刑 事 罪 行 ，而 受 害 人 的 索 償 權 利 可 能 因 此 受 損 。 警 方 早 前 接 獲 九 宗 投 訴 後 採 取 行 動 ， 並 拘 捕 21 人 。
准 以 萬 元 保 釋
zoom
被 告 張 藹 冰 涉 瓜 分 事 主 的 訴 訟 得 益 ， 被 控 包 攬 訴 訟 等 罪 。
香港 律 師 會 對 今 次 行 動 表 示 歡 迎 ， 並 就 事 件 涉 及 一 名 律 師 ， 會 特 別 關 注 案 件 的 發 展 。會 長 黃 嘉 純 指 法 庭 會 以 實 際 損 失 基 礎 評 定 賠 償 ， 若 受 害 人 將 部 份 賠 償 金 額 分 予 索 償代 理 ， 他 們 得 不 到 應 有 的 賠 償 ， 較 嚴 重 受 傷 的 更 可 能 不 足 以 維 生 ， 因 此 受 害 人 應 直接 向 律 師 尋 求 法 律 意 見 ， 或 向 法 援 處 等 尋 求 協 助 。
本案 兩 名 被 告 為 張 藹 冰 （ 38 歲 ） ， 報 稱 無 業 ， 及 盧 蔚 恩 （ 39 歲 ） ， 任 職 律 師 ， 為 盧蔚 恩 黃 淑 薇 律 師 行 合 夥 人 。 兩 人 被 控 一 項 串 謀 助 訟 及 宣 誓 下 作 假 證 供 罪 ， 張 另 被 控兩 項 包 攬 訴 訟 及 一 項 偷 竊 罪 ； 兩 人 暫 毋 須 答 辯 ， 案 件 押 後 至 本 月 29 日 再 訊 ， 待 取得 轉 介 區 域 法 院 的 文 件 ， 各 准 以 現 金 一 萬 元 保 釋 外 出 。
控 罪 指 張 及 盧 於 01 年 3 月 至 05 年 5 月 ， 在 香 港 串 謀 他 人 包 攬 一 宗 高 等 法 院 的 民 事 訴 訟 案 件 ， 案 中 原 告為 由 母 親 黃 少 英 代 表 的 楊 駿 傑 ， 被 告 為 余 滔 （ 譯 音 ） 。 兩 名 被 告 另 被 控 於 05 年 5 月 4 日 ， 在 荃 灣 南 豐 中 心 的 辦 公 室 內 ， 於 一 宗 高 等 法 院 的 雜 項 案 件 2878/2004 中 ，與 案 中 證 人 黃 少 英 作 出 虛 假 的 陳 述 。
而 張 藹 冰 被 控 於 01 年 3 月 至 6 月 ， 在 威 爾 斯 親 王 醫 院 內 ， 及 在 黃 少 英 位 於 上 水 天 平 的 寓 所 內 ， 不 合 法 地 與 黃 達 成 包 攬 該 宗 案 件 的 訴 訟 協 議 ； 並 於 03 年 10 月 13 日 ， 在 中 環 德 輔 道 中 的 嘉 華 中 信 銀 行 ， 偷 竊 黃 86 萬 多 元 。
法 官 查 問 揭 發
zoom
楊 駿 傑 於 01 年 3 月 6 日 發 生 車 禍 ， 其 母 代 他 向 肇 事 司 機 索 償 ， 因 而 揭 發 事 件 。
資料 顯 示 ， 2001 年 3 月 5 日 晚 上 ， 10 多 名 百 佳 超 市 員 工 慶 祝 女 同 事 生 日 ， 聯 袂 唱 卡拉 OK 通 宵 遣 興 ， 至 凌 晨 分 乘 兩 車 返 家 ， 其 中 客 貨 車 駛 至 沙 田 路 疑 失 控 撞 壆 翻 側 ，車 上 六 人 均 受 傷 ， 18 歲 的 送 貨 員 楊 駿 傑 重 傷 危 殆 。 警 方 事 後 拘 捕 涉 酒 後 駕 駛 的 司 機 。
根據 該 雜 項 案 件 2878/2004 的 判 詞 ， 涉 案 送 貨 員 於 01 年 3 月 6 日 遇 上 交 通 意 外 ， 頭部 重 創 ， 認 知 官 能 受 損 ， 意 外 後 四 年 仍 然 癡 呆 ， 須 依 賴 母 親 照 顧 。 意 外 後 數 日 ， 黃少 英 在 醫 院 探 望 兒 子 時 ， 姓 張 索 償 代 理 向 黃 提 出 索 償 的 顧 問 服 務 ， 同 年 6 月 兩 人 簽訂 合 約 ， 代 理 支 付 全 部 專 業 費 用 ， 而 黃 須 將 賠 償 金 的 四 分 之 一 給 予 張 。
至 03 年 11 月 黃 與 肇 事 司 機 和 解 ， 獲 賠 償 350 萬 元 ， 而 代 表 她 的 律 師 盧 蔚 恩 ， 指 示 大 狀向 法 庭 先 提 取 87 萬 元 賠 償 金 交 予 黃 ， 黃 依 合 約 支 付 賠 償 金 四 分 之 一 共 86 萬 元 予 張。 直 至 黃 向 法 庭 提 出 ， 欲 參 與 管 理 兒 子 財 產 ， 以 領 取 兒 子 的 保 險 賠 償 ， 法 官 林 文 瀚查 問 賠 償 金 去 向 時 ， 揭 發 有 人 涉 嫌 包 攬 訴 訟 。
案 件 編 號 ： ESCC3302/08
出 錢 打 官 司 分 賠 償 普 遍
【 本 報 訊 】 索 償 代 理 的 不 法 手 段 一 直 被 法 律 界 抨 擊 。 有 業 界 人 士 指 這 種 風 氣 昌 盛 ， 代 理 不 但 瓜 分 受 害 人 的 賠 償 金 ， 有 時 更 「 私吞 」 律 師 費 ， 獲 利 甚 豐 ， 因 此 代 理 間 的 競 爭 相 當 激 烈 ， 希 望 政 府 今 次 行 動 能 殺 一 儆百 。
受 害 人 多 不 被 檢 控
香 港 大 學 法 律 學 院 助 理 授 張 達 明 解 釋 ， 包 攬 訴 訟 指 出 錢 資 助 他 人 打 官 司 ， 從 而 瓜 分 訴 訟 得 益 ； 而 「 串 謀 助訟 」 則 指 有 份 協 助 及 慫 恿 他 人 打 官 司 ， 但 未 有 證 據 證 明 該 人 瓜 分 訴 訟 得 益 。 張 又 指， 法 律 界 過 去 數 年 不 斷 批 評 索 償 代 理 的 手 法 ， 但 政 府 未 有 任 何 行 動 ， 今 次 檢 控 事 件 反 映 政 府 打 擊 有 關 罪 行 的 決 心 。
鄧 達 明 律 師 指 「 包 攬 訴 訟 」 及 「 助 訟 」 的 罪 行 ， 有 違 法 律 原 意 ， 有 關 條 例 為 保 障 市 民 ， 避 免 有 人 利 用 弱 勢 社 群 以 打 官 司 作 為 投 資 。 由 於 搜 證困 難 ， 受 害 人 一 般 不 會 被 檢 控 ， 除 非 有 證 據 顯 示 他 知 情 ， 或 是 協 助 隱 瞞 訴 訟 費 的 來源 。
有 法 律 業 界 人 士 指 索 償 代 理 招 徠 生 意 的 手法 ， 在 行 內 可 謂 十 分 普 通 ， 有 律 師 會 與 代 理 「 夾 埋 」 ， 由 代 理 到 醫 院 、 勞 工 處 或 交通 意 外 傷 亡 援 助 組 外 「 兜 客 」 ， 聲 稱 不 用 支 付 律 師 費 ， 獲 賠 償 後 才 收 取 兩 成 作 「 律師 費 」 。 這 種 手 法 對 升 斗 市 民 具 一 定 吸 引 力 ， 而 代 理 不 但 收 取 受 害 人 兩 成 費 用 ， 還會 私 吞 法 庭 判 予 受 害 人 的 律 師 費 ， 獲 利 甚 豐 ， 因 此 代 理 間 出 現 激 烈 競 爭 ， 有 時 為 爭生 意 而 爭 執 打 架 。 由 於 代 理 與 受 害 人 簽 下 的 合 約 不 具 法 律 效 力 ， 部 份 代 理 甚 至 以 恐 嚇 勒 索 方 式 向 受 害 人 索 款 。
根 據 香 港 法 例 ， 如 構 成 「 助 訟 」 或 「 包 攬 訴 訟 」 的 情 況 ， 即 屬 刑 事 罪 行 ， 最 高 刑 罰 為 監 禁 7 年 及 罰 款 。
警方上周在針對非法索償代理的行動中拘捕21人，日前律政司決定起訴兩名被告。
針對串謀助訟罪，兩人被控於01年3月12日至05年5月7日，串謀他人不合法地包攬一宗高院民事訴訟案；兩人同時被控宣誓下作假證供，指使案中證人黃少 英作出虛假陳述。張藹冰另牽涉兩項包攬訴訟罪，分別指她於01年3月12日至4月1日在沙田威爾斯親王醫院及6月22日在上水天平鸷包攬上述訴訟案；她又 被控於03年10月13日在中環中信嘉華銀行偷竊黃少英86.1萬元。
子車禍癡呆 母簽索償協議
根據高院今年2月頒下的判辭，有關民事訴訟案的原訴人為楊駿傑(26歲)，並由其母親及訴訟代理人黃少英代表，被告則是Yu Tao。
判辭指出，任職運輸工人的楊於01年3月6日遇上車禍，頭部嚴重受創，其後聽覺及視覺出現問題，官能認知有障礙，其後更被斷定癡呆，完全失去工作能力，需長期由母親照顧。
判辭指出，車禍後黃少英於醫院中遇上首被告張藹冰，張聲稱其顧問公司可為楊向肇事司機追討民事賠償，條件是抽取賠償額的25%作為顧問費用，黃誤以為她必須這樣做，遂簽下協議書。
和解獲賠350萬
及後，楊的索償案轉由盧蔚恩黃淑薇律師行處理，雙方最後達成和解，黃於03年9月獲得350萬元賠償，作為楊日後的生活費，部分金額由法庭分期發放。
母申報賠償金去向揭發
至 05年12月，黃因要為兒子取得保險金，根據《精神健康條例》向法庭申請，過程中她要向法庭解釋早前獲發的賠償金去向，揭發黃向張支付了86.1萬元費 用，由於收取顧問費的張並非律師，而黃當日亦無權代精神能力有問題的兒子與張達成「顧問服務」協議，亦不能在未獲法庭批准下向張發出賠償額，故法官質疑可 能有人犯下包攬訴訟罪。
【案件編號︰ESCC3302/08】
包攬訴訟屬刑事可判囚 2008年7月9日
廣 告
【明報專訊】以金錢或其他手段資助他人訴訟，「贏鰦人人有錢分」，將訴訟視為「投資活動」，可能觸犯《普通法》中的「包攬訴訟」刑事罪行，可被判處罰款或監禁。
「包攬訴訟」(champerty)一字源自拉丁文campi partitio，意即分割田地，涉及包攬者和參與訴訟者協議，由包攬者承擔訴訟費，在勝訴後分享利益。根據05年版的法律權威書籍Archbold，包 攬訴訟是助訟(maintenance)的一種，涉及非法協助他人打官司，在勝訴後攤分利益，在《普通法》中屬刑事及侵權行為。
王廷歆爭產被指涉包攬
王德輝世紀爭產案中，龔如心於02年11月原審敗訴後，有人大爆已退休的王廷歆有錢出動強勁律師團，是因為有「幕後黑手」，包括富商、名人及有勢力人士，夾錢資助他打官司，並在勝訴後分錢，有指當中可能涉包攬訴訟。
另外，04年領匯案中，鄭經翰曾經公開承認資助公屋居民盧少蘭興訟，當時有法律界人士指鄭觸犯包攬訴訟罪，要求警方徹查。
醫院社署兜客 多誇大賠償額 2008年7月9日
廣 告
【明報專訊】近年協助傷者追討賠償的中介公司愈來愈多，他們派代表駐守醫院、社會福利署及勞工處，主動向傷者提供協助。工業傷亡權益會表示，有關中介公司 常誇大賠償額，鼓勵傷者興訟，並從賠償額抽取15至40％作為佣金，亦會提供高息貸款，「試過有個案有幾十萬賠償，但交佣金及還款後，只剩數十元」。
記者扮傷 「意外調查員」搭訕
記者昨日以繃帶包紮左臂，喬裝成因交通意外受傷的貨車司機，往社署交通意外傷亡援助組辦公室尋求協助，記者甫離開軒尼詩道中國海外大廈，一名身穿恤衫西 褲、年約40多歲的男子即前來搭訕，殷切地問記者「點整親？」，記者告知「受傷經過」後，男子就一臉勝券在握地說「好大機會claim(索賠)得到」，更 聲稱可協助記者索償。
該名自稱張國威的男子遞上卡片，聲言來自忠信意外索償協會(下稱忠信)，職位為「意外調查員」，並從公事包拿出一式3份列明合約條款的「協議書」。
張國威開門見山表示，索償官司一旦了結，忠信將會收取賠償總額的15%，即使被判敗訴，顧客亦要支付法律費用及代墊支費用。
根據協議書條文，若忠信認為勝訴機會低於一半，或者賠償額低於5萬元時，忠信有權選擇拒接。張表示「唔會教人改口供」，被問到這類服務是否違法，他即耍手擰頭，多番強調「梗係無問題啦！」，更聲稱公司經營多年，成功個案眾多。
專家﹕多待和解取賠償金
不過，工業傷亡權益會總幹事陳錦康表示，中介公司一般不用真的協助訴訟，他們只待事主或保險公司提出和解，便能輕鬆取得賠償金。
約1年前，陳曾接觸一個工傷個案，中介公司指傷者應可獲百多萬元賠償，鼓勵傷者打官司，即使對方曾提出賠償數十萬元和解，傷者仍堅持訴訟，結果官司輸了，傷者失去賠償之餘，更需負責對方的律師費及訟費。
律政司推包攬陷阱宣傳片
提醒小心「不成功，不收費」 2008年7月9日
廣 告
【明報專訊】市民在電視上經常看見有索償代理公司聲稱可替意外受傷的事主追討賠償，更強調「不成功，不收費」。律政司今日起會在各電子媒體推出宣傳短片，提醒市民上述行為可能觸犯「助訟」或「包攬訴訟」等刑事罪行，希望市民防範。
大律師陸偉雄指出，一般索償代理美其名是協助意外受害人，但假如「過了火位」，煽動他人作出無理索償及檢控，在沒有索償基礎及實質證據下仍建議對方索償， 則會構成「助訟」或「包攬訴訟」罪名。他續稱，只要法庭推論出索償代理是有犯罪意圖及明知故犯，例如是收了錢而提供不實的索償意見，便有可能入罪。
事主宜求助社署 免得不償失
香港律師會發言人建議意外事主直接尋求法律意見，有需要時可向法援署或社會福利署等求助，他強調，事主若向索償代理尋求協助，須支付金錢，最後不但蒙受損失，也可能令賠償不足維生。發言人又說，市民可透過網站www.choosehklawyer.org索取法律意見。
律師梁永鏗亦叮囑市民要堅決拒絕索償代理的服務，不要見對方「好好人，向自己解釋了很多問題」便信任對方。
本 港 首 宗 包 攬 訴 訟 提 訊
女 律 師 涉 助 訟 瓜 分 索 償 案 賠 償 金
【 本 報 訊 】 索 償 代 理 以 「 不 成 功 、 不 收 費 」 口 號 招 攬 生 意 情 況 越 趨 猖 獗 。 警 方 早 前 採 取 行 動 拘 捕 21 人 ， 其 中 一 名 索 償 代 理 與 一 名 律 師 ， 涉 嫌 在 一 宗 人 身 傷 亡 索償 案 中 非 法 協 助 訴 訟 ， 並 瓜 分 部 份 賠 償 金 逾 80 萬 元 。 兩 人 昨 在 東 區 裁 判 法 院 提 訊， 分 別 被 控 串 謀 助 訟 及 包 攬 訴 訟 等 五 項 罪 名 ， 成 為 本 港 首 宗 被 檢 控 的 個 案 。
律政 司 發 言 人 昨 指 索 償 代 理 在 廣 告 中 ， 聲 稱 協 助 任 何 意 外 中 受 傷 的 人 士 追 討 賠 償 ， 成功 討 回 賠 償 金 才 收 取 費 用 ， 其 行 為 可 能 構 成 「 助 訟 」 或 「 包 攬 訴 訟 」 等 刑 事 罪 行 ，而 受 害 人 的 索 償 權 利 可 能 因 此 受 損 。 警 方 早 前 接 獲 九 宗 投 訴 後 採 取 行 動 ， 並 拘 捕 21 人 。
准 以 萬 元 保 釋
zoom
被 告 張 藹 冰 涉 瓜 分 事 主 的 訴 訟 得 益 ， 被 控 包 攬 訴 訟 等 罪 。
香港 律 師 會 對 今 次 行 動 表 示 歡 迎 ， 並 就 事 件 涉 及 一 名 律 師 ， 會 特 別 關 注 案 件 的 發 展 。會 長 黃 嘉 純 指 法 庭 會 以 實 際 損 失 基 礎 評 定 賠 償 ， 若 受 害 人 將 部 份 賠 償 金 額 分 予 索 償代 理 ， 他 們 得 不 到 應 有 的 賠 償 ， 較 嚴 重 受 傷 的 更 可 能 不 足 以 維 生 ， 因 此 受 害 人 應 直接 向 律 師 尋 求 法 律 意 見 ， 或 向 法 援 處 等 尋 求 協 助 。
本案 兩 名 被 告 為 張 藹 冰 （ 38 歲 ） ， 報 稱 無 業 ， 及 盧 蔚 恩 （ 39 歲 ） ， 任 職 律 師 ， 為 盧蔚 恩 黃 淑 薇 律 師 行 合 夥 人 。 兩 人 被 控 一 項 串 謀 助 訟 及 宣 誓 下 作 假 證 供 罪 ， 張 另 被 控兩 項 包 攬 訴 訟 及 一 項 偷 竊 罪 ； 兩 人 暫 毋 須 答 辯 ， 案 件 押 後 至 本 月 29 日 再 訊 ， 待 取得 轉 介 區 域 法 院 的 文 件 ， 各 准 以 現 金 一 萬 元 保 釋 外 出 。
控 罪 指 張 及 盧 於 01 年 3 月 至 05 年 5 月 ， 在 香 港 串 謀 他 人 包 攬 一 宗 高 等 法 院 的 民 事 訴 訟 案 件 ， 案 中 原 告為 由 母 親 黃 少 英 代 表 的 楊 駿 傑 ， 被 告 為 余 滔 （ 譯 音 ） 。 兩 名 被 告 另 被 控 於 05 年 5 月 4 日 ， 在 荃 灣 南 豐 中 心 的 辦 公 室 內 ， 於 一 宗 高 等 法 院 的 雜 項 案 件 2878/2004 中 ，與 案 中 證 人 黃 少 英 作 出 虛 假 的 陳 述 。
而 張 藹 冰 被 控 於 01 年 3 月 至 6 月 ， 在 威 爾 斯 親 王 醫 院 內 ， 及 在 黃 少 英 位 於 上 水 天 平 的 寓 所 內 ， 不 合 法 地 與 黃 達 成 包 攬 該 宗 案 件 的 訴 訟 協 議 ； 並 於 03 年 10 月 13 日 ， 在 中 環 德 輔 道 中 的 嘉 華 中 信 銀 行 ， 偷 竊 黃 86 萬 多 元 。
法 官 查 問 揭 發
zoom
楊 駿 傑 於 01 年 3 月 6 日 發 生 車 禍 ， 其 母 代 他 向 肇 事 司 機 索 償 ， 因 而 揭 發 事 件 。
資料 顯 示 ， 2001 年 3 月 5 日 晚 上 ， 10 多 名 百 佳 超 市 員 工 慶 祝 女 同 事 生 日 ， 聯 袂 唱 卡拉 OK 通 宵 遣 興 ， 至 凌 晨 分 乘 兩 車 返 家 ， 其 中 客 貨 車 駛 至 沙 田 路 疑 失 控 撞 壆 翻 側 ，車 上 六 人 均 受 傷 ， 18 歲 的 送 貨 員 楊 駿 傑 重 傷 危 殆 。 警 方 事 後 拘 捕 涉 酒 後 駕 駛 的 司 機 。
根據 該 雜 項 案 件 2878/2004 的 判 詞 ， 涉 案 送 貨 員 於 01 年 3 月 6 日 遇 上 交 通 意 外 ， 頭部 重 創 ， 認 知 官 能 受 損 ， 意 外 後 四 年 仍 然 癡 呆 ， 須 依 賴 母 親 照 顧 。 意 外 後 數 日 ， 黃少 英 在 醫 院 探 望 兒 子 時 ， 姓 張 索 償 代 理 向 黃 提 出 索 償 的 顧 問 服 務 ， 同 年 6 月 兩 人 簽訂 合 約 ， 代 理 支 付 全 部 專 業 費 用 ， 而 黃 須 將 賠 償 金 的 四 分 之 一 給 予 張 。
至 03 年 11 月 黃 與 肇 事 司 機 和 解 ， 獲 賠 償 350 萬 元 ， 而 代 表 她 的 律 師 盧 蔚 恩 ， 指 示 大 狀向 法 庭 先 提 取 87 萬 元 賠 償 金 交 予 黃 ， 黃 依 合 約 支 付 賠 償 金 四 分 之 一 共 86 萬 元 予 張。 直 至 黃 向 法 庭 提 出 ， 欲 參 與 管 理 兒 子 財 產 ， 以 領 取 兒 子 的 保 險 賠 償 ， 法 官 林 文 瀚查 問 賠 償 金 去 向 時 ， 揭 發 有 人 涉 嫌 包 攬 訴 訟 。
案 件 編 號 ： ESCC3302/08
出 錢 打 官 司 分 賠 償 普 遍
【 本 報 訊 】 索 償 代 理 的 不 法 手 段 一 直 被 法 律 界 抨 擊 。 有 業 界 人 士 指 這 種 風 氣 昌 盛 ， 代 理 不 但 瓜 分 受 害 人 的 賠 償 金 ， 有 時 更 「 私吞 」 律 師 費 ， 獲 利 甚 豐 ， 因 此 代 理 間 的 競 爭 相 當 激 烈 ， 希 望 政 府 今 次 行 動 能 殺 一 儆百 。
受 害 人 多 不 被 檢 控
香 港 大 學 法 律 學 院 助 理 授 張 達 明 解 釋 ， 包 攬 訴 訟 指 出 錢 資 助 他 人 打 官 司 ， 從 而 瓜 分 訴 訟 得 益 ； 而 「 串 謀 助訟 」 則 指 有 份 協 助 及 慫 恿 他 人 打 官 司 ， 但 未 有 證 據 證 明 該 人 瓜 分 訴 訟 得 益 。 張 又 指， 法 律 界 過 去 數 年 不 斷 批 評 索 償 代 理 的 手 法 ， 但 政 府 未 有 任 何 行 動 ， 今 次 檢 控 事 件 反 映 政 府 打 擊 有 關 罪 行 的 決 心 。
鄧 達 明 律 師 指 「 包 攬 訴 訟 」 及 「 助 訟 」 的 罪 行 ， 有 違 法 律 原 意 ， 有 關 條 例 為 保 障 市 民 ， 避 免 有 人 利 用 弱 勢 社 群 以 打 官 司 作 為 投 資 。 由 於 搜 證困 難 ， 受 害 人 一 般 不 會 被 檢 控 ， 除 非 有 證 據 顯 示 他 知 情 ， 或 是 協 助 隱 瞞 訴 訟 費 的 來源 。
有 法 律 業 界 人 士 指 索 償 代 理 招 徠 生 意 的 手法 ， 在 行 內 可 謂 十 分 普 通 ， 有 律 師 會 與 代 理 「 夾 埋 」 ， 由 代 理 到 醫 院 、 勞 工 處 或 交通 意 外 傷 亡 援 助 組 外 「 兜 客 」 ， 聲 稱 不 用 支 付 律 師 費 ， 獲 賠 償 後 才 收 取 兩 成 作 「 律師 費 」 。 這 種 手 法 對 升 斗 市 民 具 一 定 吸 引 力 ， 而 代 理 不 但 收 取 受 害 人 兩 成 費 用 ， 還會 私 吞 法 庭 判 予 受 害 人 的 律 師 費 ， 獲 利 甚 豐 ， 因 此 代 理 間 出 現 激 烈 競 爭 ， 有 時 為 爭生 意 而 爭 執 打 架 。 由 於 代 理 與 受 害 人 簽 下 的 合 約 不 具 法 律 效 力 ， 部 份 代 理 甚 至 以 恐 嚇 勒 索 方 式 向 受 害 人 索 款 。
根 據 香 港 法 例 ， 如 構 成 「 助 訟 」 或 「 包 攬 訴 訟 」 的 情 況 ， 即 屬 刑 事 罪 行 ， 最 高 刑 罰 為 監 禁 7 年 及 罰 款 。
2008年7月8日星期二
愁
今日要到二時才食飯．．．．．．．．．
成個金鐘d fast food都沒有好野食，喜歡的肉醬意粉又賣哂．．最終食了大家樂的牛扒餐，但d牛扒就得少少．．．
要學下打中文快些先得，日日都要打，很多字都打唔到又打得唔快．．打中文的contract真係想死．．就算係改都很麻煩．．．
還有什麼可以講呢？
現在很多野都太私人了，只可以加password。
所以中國人不像鬼佬可以度度BLOG, 太多野很sensitive．．．
很多朋友都去了南京Legal Placement，得返我在這裡．．同人吹下水都沒有．．．
時時都俾人罵．．一個小小的order就做死人，處處traps．．
Last Friday she asked me to amend some resolutions as the consideration of a deal had been changed from share swap to cash basis. I received an email and amended accordingly but I had not discovered that certain parts in the S&P should be amended. For example, the share holding of the purchaser co. did not need to mention as the deal has changed to cash consideration rather than share swap now. She didn't ask me to draft a resolution for the target company, but just asked me to amend what the client sent to us. Again I was trapped...
I'm scolded by her whole morning...saying that there is no use to work that hard without paying attention to what I have done. She also asks me to 做野上心d and don't do rubbish again...Also orders me to displace the newspaper which talks about the tightening rule of HKEX on GEM listing as my big boss doesn't like...I feel I'm hurt too~~~~~~~~~~~~
I hate working under Chinese boss, so conservative and employees cannot think creatively and are forced to follow orders.......just feel a kind of 寄人籬下的感覺...not feeling quite well...
I remember I hate lawyers so much in the past, but I cannot imagine one day I have to work under lawyers........
I swear I would not be that silly that long...I should possess knowledge not only in relation to legal stuff but also on accounting, taxation and company secretary. My brother often asks me to take CFA. I had tried but I didn't like the format and environment of the EXAM! I think I will only consider taking it seriously after I'm qualified as a solicitor two years later.
I don't have time to read SCMP now, or more precisely, I'm too tired to read English newspaper in the morning. I would rather read sth more relax and don't take up much of my mental ability. I feel so sorry about not learning English well when I was in Canada. Otherwise I don't need to work in a medium-sized firm and can have a high-paid job........can give some to my family, to my girl friend, to Toffee~~~
2008年7月2日星期三
Diablo III 就出了~~~
雖然未必會時時玩，但希望部cheap cheap電腦可以玩到啦！！
最記得Diablo II出果陣時時都同d朋友打．．．唔知係唔係選角色都反映性格，有些人喜歡用法師d snow，而自己就喜歡用死靈法師，summon一大堆骨仔，十分之場面偉大，成個screen都係我d骨仔。之後遠在加拿大的細路都買了，大家一起打，勁正～～～～
Diablo III Part 1
Diablo III Part 2
2008年6月29日星期日
中大PCLL
無意八卦一下（因為之前有朋友去英國讀LLM，甘就等我看看香港的如何？），看到中大明年開班的PCLL課程，個structure同HKU都有些似，又係分stream的。Student可以選advocacy同drafting，details如下：
The PCLL consists of two stages:
Stage 1: The compulsory courses
During Stage 1, you will take 5 compulsory courses. They are:
Stage 2: The elective courses
During Stage 2, you will study 5 elective courses. They are:
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講真PCLL什麼是最緊要呢?
我自己就認為最緊要係PASS!
Drafting? 間間公司都有唔同style，唔同版，到最後都係抄precedent，所以其實係學唔到，同時都沒有得讀的。 出來工作，你都係follow你自己公司的版，唔會自己創作的，都係大改少改甘。仲要學寫中文drafting，要看看什麼人去教．．．走個中文系的人出來教，你知啦，中大要求人地中文一定比其他人好．．話唔定serious到肥人中文就唔X抵啦～～～
你知很多firm都要first-attempt PCLL，一個唔該死係d中文度就真係自找啦～～入PCLL很多人都是外國返來的，中文程度generally可能比較無甘好，所以千萬唔好選中文drafting啦～～
PCLL，我自己覺得唔係一個學野的地方，自己之前都天真地，很傻地認為上到PCLL要學多些野。不過PCLL甘intensive，d老師不斷迫我地．到頭來什麼學野的意慾都沒有了。沒有太多時間，最後只求PASS。上一個semester都有很努力去prepare tutorials，今個semester都求其算了．．．
2008年6月27日星期五
一切都錯哂～～～～～～～～
唔遂個多謝啦，pass了pcll當然係開心～～～～～～～～～～
之前見到討論區有人話個JD course幾廢幾廢，考試同tutorials教的差唔多一樣．．．講真到真係出得深俾你，你d part-timer咪一樣#@#*@&(#@&#(@*#，俾了甘多$又讀唔到PCLL，你睇下你會點～～所以很多lecturer, tutor都講mature student係麻煩d．．講真讀書時學的野，出來做咪一樣要學過．．．講什麼理論, bull shit！！！ Practically都未必係甘，d官特別係Mag仔都未必講什麼M/R A/R!!!!要釘你就要釘你，講什麼理據．．．香港就是香港，始於唔係大英大美．．．見到鬼做大狀都會聽你兩句，人做返同樣野唔俾官#@#@# (*@)#*@#)你就奇．．．．
很多人都話讀「羅」讀「羅」，但如果你唔係(i)名牌英國大學;(ii) first-degree係出名大學; (iii) 有professional qualification;(iv)澳洲由細長大 -> 甘先可以有個機會去in d 大firms，之後就要看你的英文，唔單單要好，係要非常非常好，native甘，我真係好後悔以前沒有接觸多些主流加拿大社會．．．．要改變現在太遲 了．．．．．．
女朋友比我更堅強，在Big4面對一個新入來的senior的無理要求，佢都沒有發脾氣。如果係我真係一定就已經@#@#@#*@#)佢。學細路話，做audit有樣野好，唔喜歡咪反面，唔怕得罪個senior，你唔book我仲好，始終有人賞識的。不過女朋友那間Big4比我細路那間真係差太遠，佢果間真係幾support d細．．．雖然辛苦，口果句都依然係support的。女朋友那間，真係不感討論．．．
我自己做了audit甘耐都未見過有d甘既senior，新入來又擺架子又話要同其他Big4果套．．最後咪over audit，知道唔同公司approach，做完又delete佢．．都唔體諒其他人做得幾辛苦，你一句做，就waste甘多時間，之後一句唔要就只係press個delete．．新來又扮哂野，樣樣都cc CFO來壓個client，你玩野時佢又玩野．．．一日出十幾封formal email，用來draft的時間用在工作就好很多．．夜晚又掉下個女仔junior自己走先，明知12點先有得claim taxi，自己搭都唔會近近地車埋個junior走．．11點幾要個女仔係client行去mtr(都幾遠的)．．甘咪唔識做人．．．
我真係聽到很心酸很心痛．．．仲有更多更多過份野．．．不能盡錄．．．．．．．．
之後係少少私人野．．．．．．．
浪費了四五年光陰同青春，一切都好像錯了～～～～～～～
想做的又做不到，做緊的好像又是從前工作的延續，都不知讀了甘多年為了什麼？？？除了幸運地識到一生人中最重要的人之外，我真係有d後悔．．．．．．．
始終都要向現實低頭，談什麼理想．．．一切都唔到我去話事．．．．．
太多野後悔了，又沒有得改變，想改變又有心無力．．．．
今日心情極差，連做少少com secretary野都錯誤百出，自己遲放工唔緊要，令到老闆要夜夜改我份垃圾真係過意唔去．．．我想幫又沒有能力幫．．出resolutions都唔懂．．．人睇合同我睇合同，我自己看了都看唔出個clients蝕了什麼．．點樣唔利佢個deal等．．．「讚果魚」又唔懂，開會變了啞巴．．什麼幫助都做唔到．．．今日連下午都沒有吃，到3點幾先食了個instant noodle之後就到12點．．．．下大雨，連umbrella都．．．．．．．．．
勁黑仔．．．．．．．．．．．．．
2008年6月26日星期四
PCLL出了result啦!
GRADUATION
I am pleased to inform you that you have successfully completed all the requirements of your study programme. When your results are officially approved by the University Senate, the graduation date in your record will be set as 15 July 2008. An official transcript will be mailed to you separately. You will be invited to attend this year's Congregation scheduled in November 2008. So, make sure that your contact information, such as address or telephone number, in the University records is correct. You can view and update your records online through the Administrative Information Management System (AIMS).
As the University wishes to keep in contact with you, you will be provided with a lifetime free 10MB email account in the format of xxxxxxxx for your use. An email forwarding function is also available for you to direct your incoming mails to your regularly-used email account. Activate your alumni email account from early August via "Free Email Registration" available at the web site of the Development and Alumni Relations Office (DAO) and check your student/alumni email account regularly.
In a few days' time, our office will send you a separate email for verification of your name to be printed on the award certificate and graduates' list.
Details of the Congregation arrangements will be available at our web sitehttp://www.cityu.edu.hk/arro
Last but not least, please accept my congratulations on your achievements.
Mary Rose Chu
Director
Academic Regulations and Records Office
真的等到頸都長，等了又等，PCLL終於係沒有太多先兆下出了result啦！
雖然現在返緊工，但一早就去攞成績。School of Law話10am先有，甘我都係差不多時間先到。返去途中係Pacific撞到Upham，同佢傾了幾句。果時都很擔心的，特別係果科Professional Conduct應該可以話人人都很驚。這科讀一個semester，得一次100%的考試。果考試d題目就短短，但佔既%就多多。唔好睇佢得一本Solicitor's Guide (Volume 1)讀以為很少，但就係死得人最多。聽人講Kong U那邊可以死一半班人的。
拿了成績，看多幾次，幸好真係我個名，我張成績單。全部合格，會計最高分A+，不過同我係CPA沒有關係，只不過佢改得鬆。佢喜歡Journal Entries，考試整多幾個佢，佢就俾Bonus mark啦！
All Pass，你估第一件事我做什麼？當然就係係城大紅門的中間正門堂堂正正甘出去!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
傳聞如果用城大紅門中間出同入，係畢唔到業的。我有個同學仔上個semester唔信，肥了Civil Procedure個Further and Better Particulars，所以佢叫我千其唔好唔信邪！
2008年6月14日星期六
年輕大狀的另一難處
依家做junior bar 真係很難做，一來已經沒有什麼人工又要交燈油火蠟，二來個client入左罪要appeal就賴落個大狀度。要知道做duty lawyer接個case時間很短，要做得好當然唔容易。還有個client對你講的又唔係事實的全部，到出了事就賴落你度。這行名譽很緊要，一個唔好彩有心去幫人反而俾人害．．．．
大狀認睇漏眼 販毒案須重審 2008年6月14日
【明報專訊】從馬來西亞來港的旅客在機場被發現行李箱內藏2.2千克氯胺酮(俗稱K仔)，審訊後被裁定販毒罪成，早前他提出上訴，指原審時透過法援聘用的辯方大律師，沒有替他在案中的關鍵問題上提出抗辯，大律師亦承認自己一時「睇漏眼」，結果上訴庭認為上訴人得不到公平審訊，下令案件重審。
【明報專訊】從馬來西亞來港的旅客在機場被發現行李箱內藏2.2千克氯胺酮(俗稱K仔)，審訊後被裁定販毒罪成，早前他提出上訴，指原審時透過法援聘用的辯方大律師，沒有替他在案中的關鍵問題上提出抗辯，大律師亦承認自己一時「睇漏眼」，結果上訴庭認為上訴人得不到公平審訊，下令案件重審。
大狀未就關鍵重點抗辯
上訴人Mustaq Ali Sameer Ahmed，他原審時辯稱來港前在吉隆坡機場遇上友人，友人託他把4盒禮物帶來香港，上訴人遂將該4盒「禮物」放在他的行李箱底部，然後將自己的衣物放在上面，他一直不知道「禮物」原來是毒品。
上訴人於案件開審前，已把上述說法告知代表大律師，但至案件開審時，控方的證供指上訴人把4盒毒品夾在衣物中間，並且有相為證，令陪審團認為上訴人知道該 4 盒「禮物」是毒品，並刻意把毒品藏在衣物中間。惟辯方大律師並沒有就這點提出反對，亦沒有就行李箱內衣物及毒品的擺放方法，盤問控方證人。當上訴人提出上 訴後，上訴庭下令當時代表他的大律師，就有關問題作解釋，該大律師承認是自己「睇漏眼」。
上訴庭﹕有欠公平 判上訴得直
上訴庭昨頒下判辭指出，大律師「睇漏眼」，無可避免令上訴人當日出庭自辯時，會被質疑是即場「作古仔」；案中衣物與毒品的擺放方法屬關鍵問題，控方的結案 陳辭及法官引導陪審團時均有提到這點，若辯方大律師一心希望保護被告的利益，以及確保被告能獲得公平審訊的話，是不可能「睇漏眼」，但大律師一直沒有作任 何修訂。上訴庭認為，辯方大律師「睇漏眼」不單令上訴人不能獲得公平審訊，亦令定罪不穩妥，故裁定上訴人得直，下令案件於4個月內重審。
【案件編號﹕CACC215/06】
倘律師疏忽累坐監 可向公會投訴索償 2008年6月14日
【明報專訊】市民延聘大律師打官司，卻發現代表律師表現不專業，在審訊時疏忽及「漏招」而令自己蒙上不白之冤，可以向大律師公會作出投訴。根據大律師公會 資料，公會收到投訴後會作調查，若有需要，更會展開聆訊，若發現當中涉及行為失當，會就結果向該大律師警告、罰款甚至停牌。
若涉行為失當 大律師或遭停牌
有法律界人士表示，市民若因律師的疏忽而被定罪甚至「坐冤枉監」，可循民事途徑向該名律師追討賠償；由於大部分大律師都有購買保險，故賠償金一般由保險提取。
上訴人Mustaq Ali Sameer Ahmed，他原審時辯稱來港前在吉隆坡機場遇上友人，友人託他把4盒禮物帶來香港，上訴人遂將該4盒「禮物」放在他的行李箱底部，然後將自己的衣物放在上面，他一直不知道「禮物」原來是毒品。
上訴人於案件開審前，已把上述說法告知代表大律師，但至案件開審時，控方的證供指上訴人把4盒毒品夾在衣物中間，並且有相為證，令陪審團認為上訴人知道該 4 盒「禮物」是毒品，並刻意把毒品藏在衣物中間。惟辯方大律師並沒有就這點提出反對，亦沒有就行李箱內衣物及毒品的擺放方法，盤問控方證人。當上訴人提出上 訴後，上訴庭下令當時代表他的大律師，就有關問題作解釋，該大律師承認是自己「睇漏眼」。
上訴庭﹕有欠公平 判上訴得直
上訴庭昨頒下判辭指出，大律師「睇漏眼」，無可避免令上訴人當日出庭自辯時，會被質疑是即場「作古仔」；案中衣物與毒品的擺放方法屬關鍵問題，控方的結案 陳辭及法官引導陪審團時均有提到這點，若辯方大律師一心希望保護被告的利益，以及確保被告能獲得公平審訊的話，是不可能「睇漏眼」，但大律師一直沒有作任 何修訂。上訴庭認為，辯方大律師「睇漏眼」不單令上訴人不能獲得公平審訊，亦令定罪不穩妥，故裁定上訴人得直，下令案件於4個月內重審。
【案件編號﹕CACC215/06】
倘律師疏忽累坐監 可向公會投訴索償 2008年6月14日
【明報專訊】市民延聘大律師打官司，卻發現代表律師表現不專業，在審訊時疏忽及「漏招」而令自己蒙上不白之冤，可以向大律師公會作出投訴。根據大律師公會 資料，公會收到投訴後會作調查，若有需要，更會展開聆訊，若發現當中涉及行為失當，會就結果向該大律師警告、罰款甚至停牌。
若涉行為失當 大律師或遭停牌
有法律界人士表示，市民若因律師的疏忽而被定罪甚至「坐冤枉監」，可循民事途徑向該名律師追討賠償；由於大部分大律師都有購買保險，故賠償金一般由保險提取。
2008年6月12日星期四
Fwd: 26 Things you should know before working for a national accounting firm
26 Things You Should Know Before Working
for a National Accounting Firm by Dr. David Satava
for a National Accounting Firm by Dr. David Satava
Originally Published 1999
Every year millions of salmon take one of the most interesting and
arduous trips undertaken by any animal. After three years away from
home, salmon instinctively try to return to their birthplace. Along the
way, salmon encounter danger at every corner. For one thing, hungry
bears wait patiently upstream for the unsuspecting salmon to jump into
their paws. Strangely enough, while nature instinctively draws the
salmon home, only one in a thousand will succeed. Nine hundred and
ninety-nine will fail to reach home. They will not fail because of a lack
of effort or preparation. They will fail because nature only permits one in
a thousand to succeed.
arduous trips undertaken by any animal. After three years away from
home, salmon instinctively try to return to their birthplace. Along the
way, salmon encounter danger at every corner. For one thing, hungry
bears wait patiently upstream for the unsuspecting salmon to jump into
their paws. Strangely enough, while nature instinctively draws the
salmon home, only one in a thousand will succeed. Nine hundred and
ninety-nine will fail to reach home. They will not fail because of a lack
of effort or preparation. They will fail because nature only permits one in
a thousand to succeed.
The odds may be worse for accounting graduates who dream about
becoming a partner with a national accounting firm. For years now, I have
tried to learn what it takes to become a partner in a national accounting
firm. Each time I asked recruiters this question, they refused to answer.
One recruiting partner stated in writing that this information was
proprietary. One would think that the recruiting department would gladly
release this information because it could help improve the chances of one
becoming a partner. Unfortunately, as far back as the early 1970s, the
accounting literature indicates that the national firms were adamant
about making sure that this information was not given to researchers.
Why would national accounting firms conceal the principles of success
within their industry? One purpose of this article is to answer this
question.
becoming a partner with a national accounting firm. For years now, I have
tried to learn what it takes to become a partner in a national accounting
firm. Each time I asked recruiters this question, they refused to answer.
One recruiting partner stated in writing that this information was
proprietary. One would think that the recruiting department would gladly
release this information because it could help improve the chances of one
becoming a partner. Unfortunately, as far back as the early 1970s, the
accounting literature indicates that the national firms were adamant
about making sure that this information was not given to researchers.
Why would national accounting firms conceal the principles of success
within their industry? One purpose of this article is to answer this
question.
Each year, national accounting firms hire tens of thousands of
individuals who represent the top ten percent of the graduating accounting
majors in the nation. National accounting firms carefully orchestrate a
public relations campaign that portrays their working environment as a
magnificent journey. Unfortunately, the journey is wonderful for only a
few individuals. National accounting recruiters are primarily concerned
with filling staff positions. While they are willing to talk about the long
term, they know full well that the vast majority of recruits will only stay
for a short time. The reasons for this will be discussed in detail in this
paper. Thus, recruiters learn how to sell the sizzle of becoming a partner
to young accounting majors, knowing full well that a salmon has a greater
chance of reaching home and spawning than a young accounting graduate
has of becoming a partner in a national accounting firm.
One of the purposes of this article is to provide accounting graduates
with useful information about the genuine working environment of the
national accounting firms. This information is intended to help the
majority, the nine hundred and ninety-nine people who will never become a
partner, know what they will face before they work for a national firm.
The author hopes this information will also help the one in a thousand who
will become a partner understand the tremendous sacrifices that will be
needed to become a partner. If the same vital information could be given
to salmon prior to their journey, they would probably increase their
chances for survival.
This paper is dedicated to young accounting graduates who are thinking
about working for a national accounting firm and would like to make their
first career decision a successful one based on facts and not one based on
"information" published in a public relations brochure. This article is
dedicated to individuals who seek out lasting success in life where
success is defined as having a good paying, productive, and challenging job
that gives satisfaction and time to spend with family and friends, while
allowing them to pursue happiness in becoming a well-balanced individual.
The following represent the ABCs of things young accounting graduates
need to know when determining whether to start a career with a national
accounting firm.
Advancement:
From their first day in accounting classes, accounting professors
speak the word "partner" in a reverential and worshipful manner.
Professors will speak highly of the partners they know and will start
many accounting students to dream about becoming a partner in a national
firm. Yet, dreams, no matter how wonderful they are, can't eliminate the
harsh realities of what it actually takes to become a partner. While the
national accounting firms primarily hire from the top ten percent of the
graduating class, this does not insure success. Recruiters know that the
vast majority will leave and only one in a thousand will actually progress
to become a partner.
From their first day in accounting classes, accounting professors
speak the word "partner" in a reverential and worshipful manner.
Professors will speak highly of the partners they know and will start
many accounting students to dream about becoming a partner in a national
firm. Yet, dreams, no matter how wonderful they are, can't eliminate the
harsh realities of what it actually takes to become a partner. While the
national accounting firms primarily hire from the top ten percent of the
graduating class, this does not insure success. Recruiters know that the
vast majority will leave and only one in a thousand will actually progress
to become a partner.
What does it take to become a partner in a national firm? First of all,
it takes a great deal of perseverance and patience. On average, it will
take at least ten years to be eligible to become partner in a national firm.
Accounting graduates will have to learn how to do a lot of jobs well,
especially the boring ones that are prominent in the early years. Many
people leave in the early years because they believe that they will
continue performing the "grunt" work for the rest of their lives. This is
not necessarily true. Many of the interesting jobs come years after a
person has proved they have the ability to handle the routine and mundane
jobs well.
Traditionally, there are three broad based skills that an accountant
must have in abundance before he or she can be considered for partner.
The most important is the ability to obtain and maintain clients. This is
extremely difficult in the areas of tax and auditing because annual
revenues in these areas have been relatively stable for many years now.
That is one of the reasons accountants, in search of financial success, are
now specializing in consulting. Obtaining new clients takes an outgoing
personality and a willingness to make cold calls in search of new clients.
Many CPAs are not willing to do this, and this is a major strike against
them in their evaluation for partner.
The second most important skill is the ability to guide and supervise
other individuals such as managers, seniors, and newly hired staff
members. To be successful at supervision takes a great deal of time and
patience and the ability to explain the firm's goals and procedures well.
Many CPAs concentrate so much of their time on client development and
keeping pace with the technical skills that they forget to develop their
interpersonal skills. For the most part, a partner who does not develop
his or her interpersonal skills will not be able to successfully interact
and guide a staff of accounting professionals.
The third skill is the ability to maintain and develop technical skills
while obtaining new clients and developing successful interpersonal and
supervisory skills with staff members. Is it any wonder that public
accountants working for national firms must work over 60 hours per week
in order to develop the skills and ability to become a partner? One woman
once told me that she was looking forward to reducing her hours to parttime.
I asked her how many hours per week she would be working. She
said that she would now be working 40 hours per week. This did not seem
like part-time work to me.
In the early days, the routine work and the long hours discourage many
accounting majors from staying with the national firms. They think they
will be bored for the rest of their lives. One recruiter once told me that
she believed many leave just before the good jobs become available.
Consequently, one must be willing to work a number of monotonous jobs,
for years, while patiently waiting for the interesting jobs to become
available. Also, many accountants realize that they aren't going to
advance to partner. A number of accountants realize that they don't have
the personality, or willingness to work long hours, or even the desire to
seek out new clients. More importantly, many accountants soon come to
realize that to become successful in public accounting, they must be
willing to give up their family at home. At this point, many wonder if the
sacrifices are worth it.
One recruiter once told me that her company had found that those
individuals who like to spend time with their family don't do particularly
well within that firm. People who leave public accounting soon discover
that there are individuals who are more than willing to work long hours in
the hopes of being promoted to partner. These workaholics are willing to
sacrifice their family life for a "promotion." If you believe what the Good
Book says, family should be a blessing, then you will want to spend time
with them. Let's be honest. The chances of becoming a partner in a
national accounting firm are remote. Do you want to focus your time and
attention on something that only a few can achieve? This is why I believe
the salmon may have a greater chance of returning home than an
accountant has of becoming a national partner.
Brochure:
National accounting firms spend millions of dollars developing and
selling an image so that the best and brightest of accounting majors will
end up working for them. Pick up any recruiting brochures published by a
national firm. All of the people in the brochure are smiling. There are
pictures of them smiling on the job and pictures of them smiling while
they are having fun with their family and friends. These brochures are
not only intended to make readers believe that the national accounting
firms provide exciting opportunities, but that they allow plenty of time
to spend with family and friends. And they call Hollywood the dream
factory. Nothing could be further from the truth.
National accounting firms spend millions of dollars developing and
selling an image so that the best and brightest of accounting majors will
end up working for them. Pick up any recruiting brochures published by a
national firm. All of the people in the brochure are smiling. There are
pictures of them smiling on the job and pictures of them smiling while
they are having fun with their family and friends. These brochures are
not only intended to make readers believe that the national accounting
firms provide exciting opportunities, but that they allow plenty of time
to spend with family and friends. And they call Hollywood the dream
factory. Nothing could be further from the truth.
The excitement, advancement, and family time is an illusion and only
experienced by a very few accounting graduates. As people advance in the
national accounting offices, they are expected to increase the amount of
time they work on the job. Since there are only twenty-four hours in a
day, the additional time needed to work must come from somewhere else,
usually the employee's family time. Eventually, if you let them, the
national firms will replace family with your fellow employees.
The recruiting brochures are designed to make the recruiter's job
easier. The recruiter's job is to find replacements for all of the people
who leave each year (see Turnover). The recruiters are not concerned
about employees' long term goals or hopes and dreams. They are concerned
with filling the thousands of jobs that become available each year when
your fellow employees leave. Recruiters must sell the dream of
advancement, opportunity, and excitement to entice the top accounting
graduates to work for them. Any explanation near reality would make it
harder for them to meet their quota.
When reading the recruiting brochure and seeing the shining faces
remember to ask the following questions. How many people actually make
partner? How many partners are happily married to their first love?
How many hours a week will be expected for career advancement? How
can accountants enjoy their careers when they have to work sixty hours
per week? These are very valid questions to consider when choosing a
career.
CPA:
One universal goal accounting graduates have is to receive their CPA
certificate. There are two basic requirements needed to obtain the CPA
certificate: obtaining relevant accounting work experience and passing the
national examination. Obtaining the relevant work experience is easy
since national firms provide their staff members with a tremendous
amount of work experience, so much so that many of their staff do not
have a reasonable amount of "free" time to study for the CPA exam. A
review of the most recent personnel totals indicates the national firms
have more professionals without the CPA certificate than those who do.
After two to three years working for a national firm, many accountants
who are working have not passed the CPA examination yet. Remember the
further away accounting graduates get away from college, the harder it is
to study and pass the examination, especially if the generally accepted
accounting and auditing principles are constantly changing after
graduation.
Dam:
Sorry, this is not a swear word. According to the dictionary a dam is a
barrier that is constructed to control the flow of water. The path to
becoming a partner is controlled by the present partners who vigilantly
protect the flow of new partners into the "sainthood." National firms are
very secretive about who qualifies to become a partner. For every person
who has become partner, there are as many, if not more, qualified
individuals who are not permitted into the promised land. The qualities
needed to become partner are very subjective and extremely political.
Overall, the easiest way to become a partner is to obtain more new
business than anyone else. This is much easier said than done.
A review of the most recent KPMG financial information provides some
interesting information. From July 1, 1994 to June 30, 1998, revenues
increased by 83 percent. For the same period of time, net income for
partners increased by 93 percent. Yet, for the same period, the number of
partners increased by just 11 percent. Apparently, this national firm is
very reluctant about who they let into the partnership. Clearly, partners
only let in new partners who can increase the net income of the existing
partners.
Expense:
Partners view staff professionals as an expense. Therefore, with this
belief, the main purpose of an expense is to reduce it. So, whenever a
partner makes up a time budget for a job, it is an ideal time budget that
can usually only be achieved by Superman. Many young staff members
don't realize this and therefore feel enormous pressure and stress to meet
or exceed the figures on the time budget. How do many of the young staff
react to an unrealistic time budget. In their desire to become promoted,
many staff members will work extra hours and not record them so that
they look like they have met the budget time requirements.
The competition for limited promotions is so intense that staff
members either work many "unreported" hours or they learn ways to
report work that they did not perform in a quality manner. Either way, the
work environment causes so much stress that staff members quit by the
droves (see Turnover). When an accountant costs the firm a few dollars
over budget, he or she usually becomes "persona non gratis." Bring in a
new client and become a hero. This information is never discussed in the
company recruiting brochures. (See Work).
True or false, national accounting firms pay their CPAs for overtime?
The answer is false. No matter how many hours worked, the base salary
does not change and covers it all. This represents one of the special
quirks in the labor laws: professionals are not paid by the hour. If you
work 60 hours in a week, you will be paid for 40. This is one of the ways
the partners can insure that they will earn as much money as they do. So
when the budget for a project comes out, the partners indicate the amount
they will pay. While overtime pay is non-existent, this does not stop the
partners from billing the client for any extra time that it might take to
complete a job.
Family:
How important is your family to you? If you responded very important,
then you have made an excellent choice. Barbara Bush makes a valid point
when she states that when you stand before your maker, will you say "I
wish I could have worked more" or will you say " I wish I could have
spent more time with my family." The national firms will tell you that
you should spend as much time with your family as possible. Yet, they
mean your business family and not necessarily your genealogical family.
As you become more and more successful on the job, you will end up
having less available time to spend with your spouse and children. This
point is easy to prove. If you increase your work hours from 40 to 50 and
later to 60 per week, where do those hours come from? Since there are
only so many hours in a week, the time comes from the non-work hours.
There is an old saying that goes like this. Work 40 hours a week to
keep a job and work the next 20 for promotion. Promotions are always
dangled as golden carrots over your head. Is that promotion worth losing
time with family and friends? Remember this, accountants earn
promotions with the national firms by being willing to give up something
to obtain something. Thus, extra money and longer hours are traded for
less time with family. In fact, many wonder what good is the extra money
without time to enjoy spending it.
Carlton Fisk, Hall of Fame catcher for the Chicago White Sox, once
said the following. Baseball has been good to me. But the time that it
kept me away from my family I will never forgive. The Good Book states
that you can't serve two masters. Decide early in life what is important.
Which will it be? Family or promotions. To change the world, spend more
time with family. If not, then work longer hours and see if a few extra
dollars is worth the sacrifice.
Guide:
How would a person who planned to drive cross-country appear without
a roadmap? Foolish? Yes, of course. Unlike the salmon, humans don't
have any road maps built into their DNA. The National Aeronautics and
Space Commission (NASA) would never send a pilot into space without
predetermining its flight plans with the help of tens of thousands of
experts. Unless you believe in astrology or calling for a "personal" 1-
900 psychic, you need to find a mentor to help you navigate the uncertain
waters of your career.
Advising someone to find a guide or mentor is much easier said than
done. People don't advertise that they are highly qualified mentors who
are willing to give their advice in return for a simple thank you.
Accountants need to find a guide who is older and wiser. The ideal
candidate is a nice person who has achieved success by diligent work and
outgoing concern for others. They should preferably be somebody who is
in the same line of business. This mentor will eventually be a sounding
board to maximize success in public accounting.
The most difficult problem in finding a good mentor is that there are a
lot of tormentors out there pretending to be mentors. These people do not
advertise themselves as tormentors but as mentors. The tormentor can
cause considerable damage to a career if accountants confide in them and
take their advice. Remember there is a tremendous amount of competition
when working in a national accounting firm. Many colleagues and peers
will do anything to derail another person's career if it might increase
their opportunity for the next promotion. Accountants need to carefully
choose the persons in whom they confide. No matter how friendly people
might appear, they might stab you in the back while smiling to your face.
Just watch the national news; this happens everyday.
As a general rule, tormentors have learned the art of acting and
politics. These individuals have learned how to smile at people's faces
and then simultaneously turnaround and say all sorts of negative
comments behind their backs. This often comes as a total surprise. They
may even turn out to be a "best" friend at work. Young graduating
accountants have to learn how not to be so naive about the people they
deal with in the national firms. The on-the-job tormentor's only concern
is to obtain the next promotion.
So what options are available when backstabbers who have targeted
their victim place the dagger in the back. Seek revenge? By all means, no.
The best advice I have heard was the following. First, the best revenge is
living a good life. Continue to strive for excellence in your life without
sinking to their level. Second, be polite to them and continue about your
business as usual. They will be totally amazed
Hard:
Working for a national firm can be a hard place to work. The reasons
for this are numerous, but can be simplified to the following. National
accounting firms generally hire the top ten percent of accounting
graduates in the nation. The individuals they hire have distinguished
themselves from the rest of the class. Unfortunately, individuals hired by
the national firms will not compete against the rest of the class, but
against the best and brightest from across the nation. Thus, for the first
time, many of the best and brightest will compete against people with
similar talents and abilities. That will make it much harder to
distinguish one from the rest of the class.
Newly hired staff members will find that hard work is not sufficient
alone to guarantee success within a national accounting firm. There is
nothing special about working long hours; that is the norm for the national
firms. In addition, staff members must be willing to travel away from
home for weeks at a time. This will definitely put a strain on any family
relationships.
Working for a national firm can be a health hazard. Long hours at a
sedentary job can reduce the quality of health. Working long hours makes
it very difficult to maintain good health since good health comes from a
combination of exercise, nutritious food, adequate sleep and rest, a low
stress environment, and opportunities for diversion and balance. All work
and no play makes accountants dull and eventually unhealthy. Working
sixty hours a week doesn't allow an employee to become well balanced. Is
it any wonder that the turnover rate for national firms is so high (See
Turnover)?
Imbibe:
Most of the national firms conduct their first interviews on campus.
They will send a bubbly and enthusiastic person to evaluate whether a
candidate should be interviewed at their office. These on-the-job
interviews can take anywhere from 1 to 2 days. Candidates meet a lot of
people for short interviews and will be taken out to breakfast, lunch, and
dinner. Be careful here. These meals are not just meals. They are a
continuation of the interview process to evaluate a potential employee's
social skills.
Candidates' drinking habits are evaluated. If you drink and you are
offered a drink, feel free to take it. However, no matter how many drinks
the partners drink, remember they are watching the candidates'
consumption levels. A double standard exists at the national firms.
Partners receive all of the perks and honors and the staff and seniors do
the work. Remember, they are hiring people to work for them, not
socialize with them. Enjoy the meals, because this may be the last time,
except for holidays, for wining and dining.
Job Satisfaction:
One of the most important things people look for in a job is
satisfaction. While Mick Jagger and the Rolling Stones can't seem to find
any satisfaction, most people want and need it. Job satisfaction is
composed of a number of factors, including pay, variety, challenges,
opportunities to develop talents, advancement, working alone or with
others, supervision, sense of accomplishment, etc.
Year after year, research continues to document the relationship
between job turnover and job satisfaction. The basic premise of this
relationship is that the more an individual is satisfied with a job, the
longer he or she will stay on the job. Year after year, large accounting
firms report that their turnover rate is 23 percent compared to just 9
percent for the local firms. Remember, people don't leave a job unless
there are problems that drive them out. People don't leave jobs without a
reason, especially individuals who represent the top ten percent in their
class. Furthermore, year after year, the local firms have a significantly
lower turnover. Check out the local firms before signing with a national
firm.
When interviewing with national firms, determine if they can provide
the basic factors of job satisfaction. The basic factors of job
satisfaction include good pay, good working conditions, friendly and
personable supervisors, advancement opportunities, sense of
accomplishment, variety of jobs, and time to spend with family and
friends. So if these are the basic components of job satisfaction, then
many of your peers, both past and present, must not have felt that the
national firms were supplying the basic nutrients of a happy employment
life. Learn from others rather than repeating their mistakes.
Knowledge:
One international business recruiting firm states that technical
knowledge is the most important skill and ability needed by new staff
members. While this is true at the beginning, it is not the most
important skill needed to become a partner. Source Finance describes the
three factors for success in public accounting in order of importance: 1.
client development, 2. supervision, and 3. technical skills. While
technical knowledge is important throughout an accountant's career, its
importance will change over time if accountants are to increase their
opportunities for advancement.
This does not mean that technical knowledge will diminish, quite the
contrary. As public accountants move up the company hierarchy, they
must continually maintain and increase their technical knowledge.
However, before an accountant can become a partner he or she will have to
develop the other skills, more than just technical knowledge. Because a
professional accountant has to develop so many skills and abilities to
become a successful partner, this is the main reason that as accountants
move up the ladder, they have to increase the hours they work.
The most important skill needed for success in public accounting is
client development. This is not natural for a lot of professional
accountants. Yet, since it is the most important skill in public
accounting, accountants hoping to become a partner must be willing to
acquire and develop clients. If an individual is an introvert, as many
accountants are, he or she will be at a natural disadvantage compared
with extroverts who find it easy to talk to strangers. Remember this,
being able to develop clients at the national firm level takes years of
planting seeds before a large firm changes public accountant firms. Thus,
if an accountant desire to, he or she will have plenty of time to develop
this ability prized by national partners.
Leave:
Let's be honest here. If the turnover rate for national firms averages
at least 23 percent per year, they know that people leave all of the time.
Thus, if an accountant is to develop a successful career, he or she will
have to know when to leave. Many accounting graduates realize early in
their life that they will not stay with the national firms for the long haul.
Thus, they plan to work for only 2 to 3 years with the national firms and
then move on. These people work at the large offices just to have the
national name on their resume and to obtain the work experience required
to obtain their CPA license.
A great many of the accountants working for national firms discover
something very exciting. As they work with clients, they start
developing good relationships with their peers in the public companies for
which they perform accounting work. In time, these companies will offer
them jobs that pay significantly more than the national firms. The
decision to leave public accounting becomes a no brainer for a lot of
people. "Let's see, if I work for a private company I can earn more money
and I will work a lot less hours. Hmmmmmmm." No wonder people leave
the national firms so often.
Match:
Frequently when interviewing candidates, firms will say that they are
looking for a good match. They do not mean they are looking for a way to
light up their cigarette. Rather, they are looking for an employee who will
fit well with their organization. Each firm has a different and distinct
organizational culture or way of conducting business. This may range
from being people oriented to being work oriented. Large national
accounting offices are primarily work oriented. These offices are so
focused on processing work that they really don't have time to get to
know you. The primarily organizational culture for national firms is to
make more money for the partners. This philosophy is not an easy one for
many accountants to adapt to since it seems to only benefit the partners.
Look at it this way. The national firms do not have a shortage of
accounting graduates who want to work for them. Like salmon
hatcheries, colleges continually prepare new students in accounting
hatcheries to work for the national accounting firms. National firms are
very well aware that individuals must obtain their work experience from a
CPA firm before they can obtain their license. Basically, the national
firms are more than willing to work their staff accountants "to death" in
order to maximize the profits for the national partners.
Here are a few things accounting graduates should think about when
they seek out a good "match." If you are shy and introverted, the national
firms is probably not the place for work. Why? Because they primarily
hire extroverts. The reason they primarily hire extroverts is simple.
Remember the number one key to becoming a partner is client
development. The ability to interact well with others makes it easier to
obtain new clients and that is of number one importance for partners. The
other important key to a proper match is this. More and more of CPA work
is done in groups. Firms are so large these days that teams of auditors
are now required to complete the audit together. It is important then for
accountants to be able to interact well with their peers and be able to
supervise others. Extroverts are better suited for this as they like to
work in a crowd, whereas the introvert prefers to work alone. Thus, if
you are an introvert, it may feel more comfortable working for a smaller
local firm.
Naive:
This paper was not intended to talk anyone out of working for a
national firm. This paper was designed to provide young, inexperienced
accounting graduates with the realities of working in the real world.
Unfortunately, these realities are not taught in college, and that is a
shame. It is not wrong to be naive, but it is wrong to stay that way. As a
young person, accounting graduates are naive in the ways of the world.
Time and experience will help take naivete away. As a youth, it is easy
for you to believe public relations hype. Remember, the public relations
professionals have had decades of practice at learning how to say just the
right thing to motivate young accountants to want to work for a national
accounting firm.
Believe it or not, national accounting firms need young accounting
graduates by the thousands. The reason for this is simple, money. The
partners of nationals firms make a lot of money from each and every
person who works for them. For example, I know a senior accountant
making $50,000. The partners are billing $150 per hour for this same
persons work. If this senior only bills out 60% of her time, this national
firm will receive $180,000 in fees. While the difference is not pure
profit, because there are a number of expenses involved with each
employee (taxes, transportation, hotels, meals, training), the partners
will earn a sizeable amount of money from this one person alone. The
national firms would not be hiring people unless they made a profit.
Newly minted accounting graduates need to be aware of several things
to avoid being naive about working for a national accounting firm. First,
realize that the national firms have a turnover rate exceeding 23 percent
per year (See Turnover). This means that every three years over half of
the employees are no longer there. If it happens to them, it will more
than likely happen to you. Second, the likelihood that you will become a
partner is very small. On average, partners control over $2,300,000
dollars in revenues (See Work). That takes a lot of effort and a lot of
years of perseverance to be able to control a division with that much
billable time. Not just anybody can manage a multi-million dollar
division.
To be realistic and not naive about working for a national firm, realize
that accounting graduates' feelings start changing from the first day on
the job. During the early days with the national firms, many accountants
discover quickly they will have to work long hours and have little time to
see friends and family. If dating, you will find that your date will express
his or her unhappiness when you are gone for weeks at a time. The same
is true of married people. Unfortunately for many, at the end of two to
three years, many accounting graduates have given up the dream of ever
becoming a partner. They soon realize that they can make more money in
private accounting than in public accounting. They realize that it doesn't
quite seem right that by the time they become a manager and are earning
upwards of over $75,000 per year that this is not a lot of money compared
with the partners who are earning $500,000 per year.
What is worse is that by the time many become manager, they become
aware that their chances of becoming a partner are slim to none. In the
"old" days, it was up or out (See Up or Out). In the old days, if you
weren't processing fast enough to partner, you would be asked to leave.
Now the national firms claim that is no longer the case. Now, in the
"enlightened" era of public accounting, highly qualified managers might
be asked to stay on as manager without the possibility of promotion to
partner. While this might sound fine on the surface, managers who have
no possibility of promotion to partner might end up training people who
might become a partner and their boss.
Ask yourself this, how long will most people stay at a firm that has
you training the next partners because they have more "potential" than
you? How long will you love working in a dead-end job? These are the
realities. Ask people how they feel when performing the same work year
after year after year, knowing full well that promotion to partner will
never occur. This new program of enlightenment has failed because the
turnover rate at the manager level is almost as high as the staff and
senior level.
It is very important that accountants make career decisions with facts
and not with fantasy. If a person doesn't have a realistic chance of
becoming a partner, then her or she should be honest about it, and not be
naive as to why he or she is taking a job with a national firm. The
recruiters and partners know that the vast majority of new hires will
never become a partner. Therefore, accounting graduates should not let
recruiters convince them that it is a realistic goal when they know that a
salmon has a greater chance of returning home than the average new hire
has of becoming a partner with the national firm. It would be better to
plan spending 2 to 3 years with a national firm before accepting another
job with a client. If you become one of the lucky ones, then great. At
least with this approach you won't be so disappointed.
Out of School:
When accounting students get out of school and start their first job
with a national accounting firm, they soon discover lot of things that
their professors never taught them. Throughout most of their college
days, accounting students hear their professors speak favorably about the
national accounting firms. There are a number of reasons for this. First,
the national accounting firms take very good care of the professors at the
institutions they recruit. The national firms use all of their public
relations "know how" to maintain a pleasant and positive image with your
faculty.
The national firms frequently take professors to lunch, help obtain
grant money for professors' research, pay for room and registration fees
at conventions, and even provide professors with staff members to
complete research questionnaires. Some national firms provide all
expense paid trips to special seminars to meet the partners in "special"
continuing education meetings. Only professors of the school where the
national firms recruit are invited. The continuing education of the
professors is not the primary reason for these junkets. Keeping
professors happy and saying nice things about the national firms are first
and foremost.
Your professors probably have never said anything about the realities of
working for a national firm. It is unlikely that they will comment on the
tremendous turnover (See Turnover) or the pressure they put on their
staff to work longer hours and meet the budget and deadlines. It is
unlikely that your professor will have told you about the countless
individuals who, by the second and third year on the job, are hopelessly
burned out, discouraged, and want to get out of public accounting. It is
unlikely that your professors have told you not to rely upon the recruiting
brochures for meaningful information and not to trust all of those
pictures of happy people who, according to the pictures, get to spend a lot
of time with their family. Those brochures are a fantasy and not a reality.
It is unlikely that your professors have ever told you how to go about
selecting the best firm for your personality. Nor have they ever told you
that the turnover rate for local firms is a lot less than for the national
firms. Next time you have a chance, ask your professors how many of
their own students have ever become a partner in a national firm.
Politics:
The original idea for my dissertation was to determine the factors
needed for success in public accounting. One of the members of my
committee said that since politics was an important factor of career
advancement that I should include it in my study. I originally thought his
suggestion was a great idea, that is, until I discussed the idea with other
business faculty. Many of my colleagues denied that it exists. Apparently
they saw the world differently than me.
Anybody who works for a living knows that politics play a significant
role in determining who gets the next promotion and pay raises.
Machiavelli is the most famous political expert on this subject. Basically,
the concept of politics is for each individual to protect his or her turf
against anybody else. People who play politics could never be one of the
Three Musketeers. The motto for the Three Musketeers was "all for one
and one for all." For the politically astute, it's all for me and me for me.
It is a selfish way of looking at things, but there are lots of people who
only think of themselves.
What makes this issue more interesting is that the national firms state
that among their core beliefs and values are teamwork and collaboration
along with open and honest communication. Unfortunately, not everybody
in the national firms will buy into this. While the national firms preach
the gospel of teamwork, everybody who works there knows that only a
select few "individuals" ever get promoted to partner. Thus, the political
person will not willingly share what he or she knows with the rest of the
group if it will not improve his or her chances of being promoted.
The believer in politics would never believe in open and honest
communication. Most of the time, it is best to keep one's mouth shut.
Don't volunteer information unless you are directly asked to provide
answers to questions. Politics becomes more of an issue when you end up
working for more than one boss at a time. This is a situation you want to
avoid. The Scriptures are correct when they say you can't serve two
masters at the same time. Don't even try. The political thing to do is to
pick one boss over the other, depending upon who will be the most
advantageous in your career.
To succeed in a national firm, accounting graduates have to learn how
to treat the partners as if they are royalty. Partners have been raised
within the firm to believe that they are special. They have to be special
to make as much money as they do. Partners believe that there is a huge
difference between partners and the rest of the staff. Accounting
graduates have to respect this difference if they want to survive in
public accounting.
Quota:
Quotas are required for every successful business and need to be used
in balance and with fairness. Unfortunately, when they are unfair to begin
with, then staff members will feel tremendous stress while performing
their job. Take this quote from a national firm brochure describing its
corporate culture with respect to leadership. "Leaders don't get on the
back of their people, they get behind and push." Does this sound like a
place that you would want to work. The leaders are going to constantly
push you to work harder and longer. Rather than lead by example, the
partner will be constantly on your case to do more. Remember, these
leaders are pushing staff members so they can increase their bottom line,
not yours. Ask yourself, do you want to be pushed or led by example? Do
you want to work for a firm that has a fair or unfair quota system?
Revenues:
The Big Five are always pleased to advertise that their partners are
doing extremely well. The reason they are doing so well is that they
expect their staff to be happy with their salaries. Unfortunately, when
the staff members of the national firms find out that their counterparts
in private accounting are making significantly more money than they are,
they frequently change jobs. It is kind of sad, but many partners realize
that they are training their staff to eventually work for their clients.
There is a great gulf between partners' earnings and the rest of the
professional staff. This gulf will last a lifetime if you only provide a
service as an employee of the firm. Don't kid yourself that you can
become a partner by just doing good work. So can tens of thousands of
other accounting graduates who have come and gone. If you really want to
become a partner, you will have to develop the ability to attract clients to
the firm. If you can't attract clients, then develop a service that the
national accounting firms can sell to their clients. The ability to generate
revenues is the number one trait needed to become a partner with the
large accounting firms. Remember, accountants love to count money,
especially when it is theirs.
Supervision:
Source Finance believes supervision is the number two skill needed for
success within the national firms. While second, it is a distant second.
As discussed, the number one skill for promotion to partner is client
development. The more clients you bring into a firm, the greater chance a
person has of becoming a partner. No matter how great your supervisory
skills are or become, the heros at the national public firms are those who
bring in more clients. For this reason, many partners frequently don't
allocate a significant amount of time to developing their supervisory
skills when it is not rewarded like client development is.
Thus, it is not uncommon for partners and managers to throw work your
way with only a brief explanation to guide your efforts. I remember my
first audit. The manager tossed some work on my table and said "do it." I
was really confused. The last time I had heard that expression was when I
was in eighth grade and I asked my mother how to dance. She said "just
do it." "Do what?" I responded. She said to, just go out on the dance
floor and "just do it." To this day I still don't know what "it is."
The lack of supervision will cause newly minted accounting graduates
a lot of stress. Only a few people will succeed in this environment.
While the public accounting profession requires candidates to work for a
CPA, they do not require the supervision to be excellent. For me, if it
had not been for one nice CPA, I would not be a CPA today. Good
supervisors can help you grow as a professional. If you find one, thank
him or her because that person is improving your chances of advancement
more than he or she is helping his or her own career.
Turnover:
Each year, the AICPA conducts a survey dealing with professional staff
turnover in public accounting. Over the past five years, the large public
accounting firms reportedly average an annual turnover rate of 23 percent.
Some think this figure is low as since not all of the national firms
respond to the survey. Quite honestly, this means that the best and
brightest of the graduating class don't last very long. Because they leave
the national firms early in their career, this should indicate how difficult
it is to advance, especially when they stay for such a short time.
Overall, people don't last long with the national firms. At the same
time, the local firms have an annual turnover rate of just nine percent.
Sheridan conducted a study to determine why people stay at some CPA
firms longer than with other firms. The results of his study are not
surprising. He determined that firms that care about their employees have
employees who stay longer on the job. He found that firms who care more
about getting the work done than their fellow employees have much higher
turnover.
If the average turnover for a national firm is 23 percent and there are
four levels within the hierarchy, one would suspect that the turnover rate
would decrease as one moves up. Except for partner, this is not the case.
It takes approximately 6 years to become a manager. Yet managers'
turnover rate is nearly as high as the staff and seniors. This is not
encouraging if your goal is to become a partner. As would be expected,
the national firms are don't want to discuss their turnover rate because
it would be difficult to reconcile it with their marketing and public
relations campaigns. (See Family and Brochure).
After two years on the job, nearly one-half of the original work force
has left the national firms. After three years, two-thirds of the original
staff have left. Somewhere between the second and third year, many
seniors feel depressed and disillusioned. During the first three years with
a national accounting firm, many people give up the dream of ever
becoming partner and start thinking about working outside public
accounting. At this point, the salmon continue to have a better chance of
survival than does a staff accountant. Of course, there are always a few
exceptions who are happy and content. Those few individuals are the ones
shown smiling on the company brochures. A firm with significant
turnover does not sound like a real career opportunity for the best and
brightest.
Up or Out:
For many years, it was common knowledge that unless an accountant
was progressing at a "satisfactory rate" toward partner, the company
would replace that person with a younger, less skilled individual who was
perceived to have better partnership potential. The national firms claim
that this is no longer the case. To some extent, this may be true. The
national firms now claim to work as follows. If a person is a wonderful
manager but will never make partner, he or she can stay on as a manager.
For those without ambition, who don't mind performing the same routine
work for the remainder of their career, this may be a good situation.
What about the person with ambition? This stagnant position situation
does not sound like it provides a great deal of job satisfaction for
individuals who want more opportunities in their future. Having a dead
end job could cause a lot of job dissatisfaction leading to high turnover
(See Turnover). While the national firms don't push people out as much as
they used to, they don't have to. The dead end jobs are causing managers
to change jobs due to job dissatisfaction. A good job provides people with
a sense of accomplishment. A lack of accomplishment leads to managers
looking for another job in record numbers.
View:
Don't over glamorize your view of a partner in a national office. Just
because they are partners does not mean that they know anything more
about life than anybody else. In fact, because of all the hours they work,
they probably know less about life and the real world than you do. What
they do know is how to get promoted to partner in a national office. When
you think about it, their job may not be as glamorous as you think. The
national partners have to put in long hours dealing with clients and staff,
obtaining new clients, attending partner meetings, making sure their
work is out before the deadline, keeping up with their specialty, etc. All
in all, they have a lot of responsibilities and a lot of pressure to increase
revenues and decrease costs to increase net income to partners. Even
partners have somebody to report to, the other partners.
So when do partners get to enjoy the fruits of their labor? Well, for
many, the rewards of their labor is more labor. That is, their reward for
working hard is the ability to continue working hard in the future. Many
partners really get excited about the work they do, so much so, that they
don't have time to care about the rest of their life. You might consider a
partner somewhat like a bee who has to continue to pollinate for the
benefit of the beehive. As the bee jumps from one flower to the next, so
do partners. Partners have so many "business" things to attend to that
they don't have time to keep up with anything else. But, they do get
excited trying to be the best "partner" in the firm.
You may think that partners have it made and are like "gods."
Unfortunately, as a professional moves up the hierarchical ladder, there is
continual pressure to obtain the status of senior partner and maybe even
become the managing partner and run the entire show from the corporate
headquarters. The view does not get any better as you move up the
promotional ladder because there are less opportunities for advancement
and you find yourself competing with very talented and dedicated
professionals.
As you move up the corporate ladder, there are more and more business
obligations to attend to. The pressure to produce does not decrease when
you become a partner; it only increases. To increase revenues many
partners join civic and charitable groups. They do this to develop
contacts that might later lead to a new client. Some partners are very
careful about choosing the right church, not for religious reasons, but for
potential business reasons. Overall, partners have to report and be
accountable to the other partners. What the other partners want is more
profits. So be careful what you dream about; someday you might obtain it.
Work:
A review of the June l998 financial highlights of KPMG Peat Marwick in
the United States is quite interesting. This past year, the average annual
revenues increased 64 percent since the year ended June 1994. What
does all of this mean? Each partner, on average, is in charge of a $2.3
million dollar business. In the same time period net income increased
from $261,000 to $503,000. Not only are annual revenues increasing at a
rapid pace, net income keeps improving because of how well the partners
control costs.
During the same five year time period, net income to partners increased
93 percent. Thus, while revenues increased 64 percent over the past five
years, net income to partners increased 93 percent over the same period.
This could have only occurred if the partners were successful in reducing
costs significantly. On average, each partner supervises 12.5 employees.
Overall, 13.5 people (one partner and 12.5 staff) generate $2.3 million
dollars in annual revenues. To become a successful partner at KMPG, you
have to work diligently to increase revenues, decrease costs, motivate
people to work harder for less money, and maintain technical skills. It is
any wonder that the partners work long hours?
An analysis of KMPG's annual report indicates how much work and
growth are required before an individual can advance to partner.
Including partners, the average revenue generated by each and every
person at KMPG is $176,000. This indicates that when people start with a
national firm, they may be responsible for individually generating over
$100,000 in billable hours. By the time they become partner, they will be
in charge of a staff generating over $2.3 million dollars per year. It takes
a great deal of work for an accounting graduate to make the transition
from a staff member to a partner. Is it any wonder that staff members
who want to become a partner have to work long hours in a national firm?
I am not against work. Far from it. Finding work that fulfills us is one
of the greatest joys in life. I am against work that separates parents
from family for long periods of time. I am against people having to work
overtime for no money so that the partners can make more money. I am
against jobs that cause people to work so many hours that they go home so
tired that they can't have "quality time" with their children. I am
against partners who believe that they have to make more money in order
to be happy. Believe it or not, there are partners who believe that they
can never earn enough money. Thus, they strive for more. The amount of
money one makes is not the mark of a true man or woman. The true mark
of a man or a woman is character: honesty, dependability, outgoing
concern for others, love of family, friends, and even love for a Supreme
Spiritual Being.
Born in the late 1800s and a trusted advisor of presidents, Bernard
Baruch went home one day to tell his father some impressive news, or so
he thought. On that fateful day, he told his "poor" father that he had
become a millionaire, when a million dollars was really worth tens of
millions of dollars. His father responded with a simple "so." Hurt by
those remarks, Bernard Baruch changed his life to devote himself to
public service instead of just becoming a man of wealth. That one-word
response got Bernard Baruch to realize that there is more to life than
accumulated wealth. The question is how long will it take you to realize
what is really important in life?
X-Chromosome:
There was a time not too long ago when the national accounting firms
would not even hire women. Then they started hiring them, but found
ways to keep them from becoming partner. One woman had to take the
partners all the way to the Supreme Court to obtain justice. The partners
of her firm had denied her partnership status because she did not act the
way they thought a lady should act. In spite of the fact that this woman
generated very high revenues for the firm, they promoted a man to partner
who had many more personality faults than her. The national firms now
claim to be so progressive that they let women work part-time. Yet,
while this is possible, many women have found out that they feel left
"out of the loop" because of the days they are not there. Part-time work
can be a relative term from 3 days a week to working only 40 hours a
week.
Overall, the latest study by the AICPA indicates that the percentage of
new graduates by gender hired by CPA firms is approximately 50-50.
While women have been making great strides in public accounting, they
still do not represent the majority of professional staff who are employed
by a national firm at any given time. According to the same AICPA study,
professional staff (CPAs, prospective CPAs, and others trained to practice
public accounting) working for national firms are composed of
approximately 61% men and 39% women. At the same time, those
working for the national firms who have their CPA licenses are composed
of 66 percent men and 34 percent women. The percentage of professional
staff who were terminated or who resigned from national CPA firms is
approximately 57 percent male and 43 percent female.
While this implies that evenly the total makeup of national firms will
someday have equal amounts of men and women, at the moment most
national CPA firms are male dominated, especially at the top. In the
AICPA's latest study, 92 percent of the partners in national firms are
male as compared to 8 percent who are female. Thus, while over onethird
of the professionals who work for national CPA firms are female,
only 8 percent of them have become partner. Part of the reason for this is
the fact that women have not been in public accounting as long as men.
The AICPA also conducted a survey that found that an increasing
number of women are moving up the hierarchical ladder and becoming
manager and partner. The AICPA study indicated that while one-third of
the newly appointed senior managers were women, turnover among women
in the profession is a continuing problem. The AICPA study also found
that while woman have been making progress, their turnover rate
increases at a faster rate than men, especially as they move up the
corporate ladder.
Yaw:
No, this is not a misprint, but an actual word that has significant
meaning. To maximize one's career potential, it is vital not to yaw. So
you don't know what this word means yet. Neither did I until I looked it up
in a dictionary. The word yaw means to deviate from the intended course
of action. Successful people generally have a strong idea and vision of
where they are going in life. It is a well accepted fact of life that people
who know where they are going will get there faster than people who do
not have any ideas about where they are going in life.
If you don't have any strong convictions about where you are going in
your career, it will become too easy for you to deviate from your
intended course in life. To become a partner in a national accounting firm
or any other highly skilled job, you must grow in the "right" skills and
abilities of that profession. The earlier you determine the "correct"
course of action in your life, the easier it will be for you to identify and
train yourself for those important "transitional" windows of
opportunities.
In plain English, this means that you may want to start your career off
as a staff accountant. During these early years you will be doing detailed
work, often called grunt work, and be supervised by a senior. To become a
senior, you will have to develop the ability to direct, manage, and
supervise the work of others. This may not come easily if you have not
previously developed interpersonal skills as well as an understanding of
the technical details of the assigned task. An unwillingness or inability
to develop new skills, as necessary, may cause you to delay your rise to
the top because there are many individuals who are willing to step up to
the plate and deliver.
The leap from staff to senior is not as dramatic as the leap from senior
to manager. Up until now, the senior's supervisory role has been more of a
one-on-one basis with a single project. To become a manager, you have to
learn how to supervise the work of several seniors and staff, be
responsible for an entire audit from start to finish, and be able to review
the work of others and to increase interaction with the client. In
addition, managers will have to train, evaluate, and determine the
ultimate fate of their staff.
If you thought the leap from senior to manager was huge, the leap to
partner is the difference between heaven and you know that other place.
To become a partner, you will have to convince the other partners that you
have the ability to hob nob with enough successful people that you could
manage and build a thriving practice in excess of over 2 million dollars a
year.
An inability to develop the appropriate skills and abilit
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