返回 Back


"Use persistence as your good friend, experience as your refernece, prudence as your brother and hope as your sentry."



In 1995 I won, through an open and fair election, a decisive mandate to represent you. For me, having such a valued mandate implies that I reflect your views truthfully, honestly and in a manner fitting a respectable and pragmatic profession.

As your Legco representative, I will vigorously take the lead, on your behalf, in raising public awareness and support for issues concerning accountancy and finance. My stance and initiatives are practical, open to scrutiny, and consistent with my belief in democratic principles. I will always consider myself to be, first and foremost, ACCOUNTABLE to you.

The pace of Hong Kong politics is extremely fast and conflictual party politics may increase their complexity. In such a context, short two year mandates require decisive actions that only the best experience can provide. I offer you this experience, the qualifications required to do the job and a track record that demonstrates my determination.

If you agree that my election platform, the actions taken and my future goals are indeed "RIGHT ON TRACK", then please,

Re-elect Eric Ka-cheung on 24 May 1998.

前 言

1 9 9 5 , 我 通 過 公 開 和 公 平 的 選 舉 , 以 決 定 性 的 票 數 , 嬴 得 會 計 界 的 信 任 , 成 為 您 的 立 法 局 代 表 。 對 我 來 說 , 這 個 難 能 可 貴 的 認 授 權 , 賦 予 我 獨 特 的 使 命 : 就 是 在 建 制 內 , 真 誠 地 、 以 專 業 人 士 應 有 的 理 性 持 平 態 度 , 反 映 您 的 意 見 。

作 為 您 的 代 表 , 我 會 義 不 容 辭 地 以 第 一 時 間 去 反 映 業 界 在 財 務 會 計 範 疇 內 的 看 法 , 進 而 領 導 公 眾 輿 論 並 獲 認 知 和 支 持 。 我 所 發 表 意 見 的 立 場 , 必 定 是 實 際 可 行 的 , 和 能 夠 接 受 公 開 的 驗 證 。 基 於 民 主 的 理 念 我 會 把 向 您 經 常 作 全 面 的 交 待 放 在 工 作 的 首 位 。

香 港 的 政 治 步 伐 急 促 , 抗 爭 式 的 政 黨 政 治 , 使 政 治 局 面 日 趨 複 雜 。 在 第 一 屆 立 法 會 短 短 的 兩 年 任 期 內 , 應 要 求 當 選 者 具 備 豐 富 的 議 會 經 驗 , 以 及 對 重 要 問 題 有 迅 速 決 斷 的 能 力 。 我 深 信 自 己 具 備 這 種 能 力 和 政 治 經 驗 。

如 果 您 認 同 我 在 「 政 綱 直 通 車 」 這 本 小 冊 子 所 闡 述 的 政 綱 , 和 我 將 來 的 工 作 目 標 , 請 在 5 2 4 , 再 次 投 您 的 李 家 祥 一 票 !


Next Destination

Need for a Review

The election platform I set for my 1995 election was also an action plan; it delivered results that can be verified . It is still current but the upcoming election provides a good opportunity to review it, taking into account members input, so that it remains in tune with our profession's concerns and interests.

I take this opportunity to thank the secretariat of HKSA and those of you who helped me deliver on my platform. It takes good team work to achieve such results. If it had not been for the 'indispensible' constraints placed on the Provisional Legislature, I would have needed even more room for the 'actions taken' column.

Highlights of New Platform:

Pledge: "Review election platform regularly and ensure that it is updated, based on the advice received in open consultation."
  • In the light of reforms proposed to amend our Companies Ordinance, guard the intrinsic values of mandatory audits and uphold the professions' autonomy in setting accounting standards.
  • Analyse Government's position on the financial markets, housing targets, long term debt market and currency peg and propose positive solutions to offset the recent financial turmoil.
  • Monitor the implementation of the Mandatory Provident Fund Scheme and ensure that the technical aspects relating to financial managers and professional accountants are workable.
  • Prompt the newly set up Information Technology Bureau to take serious note of accountants' role in solving the Year 2000 problem as it affects the accounts of listed companies as well as regulated corporations and the acceptance of electronically stored accounting records under the Companies Ordinance and the Inland Revenue Ordinance.
  • Follow up on set goals of double tax treaties, privatisation of insolvency practices and enhancement of public awareness in corporate governance.
  • Follow up on the recommendation of the Public Accounts Committee aimed at improving financial disclosure of Government accounts.
  • Take active part in liaising with overseas Parliamentarians to speak for Hong Kong and in monitoring the work of our overseas Government offices in the promotion of financial services.
  • Explore further research opportunities for Accountants in academic and in particular, those forums recognised for international benchmaking.
  • Support and maintain an open, graft-free mode of Government.


"The undertakings of a new action brings new strength."


Undaunted Commitment

Election Platform

Guard our independence and autonomy to accredit, license and self-regulate.
Safeguarded and facilitated the passage of the Professional Accountant Amendments Bill & the legislation on incorporation of CPA practices.
Pressed Government, especially financial regulators, to reaffirm the policy of self-regulation on numerous occasions.
Successfully blocked the Securities and Futures Commission Bill which sought to legally compel auditors of listed companies to report suspected fraud.
In the light of reforms proposed to amend our Companies Ordinance, guard the intrinsic values of mandatory audits and uphold the professionsautonomy in setting accounting standards
In the context of Corporate Governance, to further raise public awareness of the separate responsibilities held by directors and professional accountants.
Closely monitor Government regulators so that they do not unreasonably extend their territory into our own area of self-regulatory responsibility.
Promote wide recognition of our professional qualification and raise our social status both locally and overseas.
Advocated, in Budget speeches, a stronger Government role in promoting Hong Kong's financial services; received very good response in 97 Budget
Chaired the HKSA Steering Committee on professional accreditation; position papers produced by the Committee were exceptionally well received both here and abroad.
Positioned my role, profile and responsibilities effectively and initiated many communication projects such as free advisory services schemes and Accountants ambassadors programme.
Join HKSA Special Team with President and Vice President, to promote local & overseas mutual recognition of HKSA.
Visit Government and overseas trade offices to monitor their efforts in promoting Hong Kong financial services.
Cultivate a close working relationship with the Hong Kong and Chinese Governments to ensure that the views of Accountants are always fully taken into consideration.
Continued to serve on the expanded HKSA China Committees and to follow up on the mutual co-operation Memorandum of Agreement which I had signed with CICPA as President of HKSA in 1994
Served as Preparatory Committee Member of NPC.
Served as China's Hong Kong Affairs Adviser.
Attended and delivered keynote speech in Beijing Regional CAPA Conference jointly organised by HKSA/CICPA.
Made representations on behalf of HKSA to IFAC representative in the successful bid to win the World Congress 2002 for Hong Kong.
Initiated, hosted or organised numerous formal and informal meetings between Senior Government Officials and representatives of HKSA; these initiatives have generated much closer ties and co-operative relations between HKSA and the Administration.
Assisted HKSA on several occasions, to secure attendance of VIP Guests of Honor, including the Chief Executive and the Former Governor, at our functions.
Maintain and increase similar efforts so that our profession is given presence and credibility on all important platforms and in all significant events.
Monitor standards of Government services, particularly those provided to Accountants as main users.
Chaired the Public Accounts Committee (PAC) of Legco and provided legislative supervision on 'value for money'  audits.
Invited on a number of occasions by Government to informally advise on various issues:
- presentation of Budgetary Information
- pilot project on Government accrual accounting
Served as Vice Chairman & Member of Legco Financial Affairs Panel to scrutinise relevant policies.
Continue to serve PAC.
Play a leading role in Legco to follow up on PAC recommendation to enhance disclosure of Government financial reporting to the Legislature.
Follow up progress of Government's pilot project on accrual accounting.
Encourage greater exchange of views on Government and politics amongst Accountants in different occupations.
  Continued tradition of monthly members'  sandwich luncheons, undertaken when I was President of HKSA -- I hosted regular Legco luncheons to meet a wide cross section of members and exchange views on Government and political issues.
Organised numerous advisers'  meetings to exchange views on key issues e.g. Policy Address and Budget.
Contributed several articles to the HK Accountants.
Offered continuous support to other accountants in public office whenever help was required.
Consider other type of open forum on selected topics e.g. Company Law Reforms.
Invite, for regular meetings, other accountants who hold high public office e.g. Urban Council, District Boards.
Procure the appointment of more Accountants to sit on Boards and Committees of Government.
Recommended a number of accountants with confirmed results.
I now receive from officials, frequent requests for recommendations.
Encourage more members to come forward with ideas and suggestions so that I can broaden my work even further.


"Honour your obligation will reveal the value you have "


Follow through on subsidiary legislations on the incorporation of CPA practices.
Successfully safeguarded passage without amendment.
Encourage greater degree of privatisation of Government work such as investigation into corruption, fraud and commercial crime, insolvency practice and company inspectorship.
Chaired the HKSA Steering Committee on ICAC Panel of investigation which I had helped to set up.
Met and maintained dialogue with HKSA Insolvency Practitioners, Committee, Financial Services Bureau, Official Receiver and Labour Department with a view to increase privatization of Insolvency practice.
Play key role in relevant Bills and Policy.
Recommend to HKSA the creation of a high level Task Force to pursue on matters, relating to privatisation of insolvency practice, taking part myself is required.
Pursue greater flexibility in the opening up of the China market for audit and other accountancy related services.
Played a supportive role in relaying key messages to top Chinese officials.
Maintain supportive role to HKSA.
Foster stable supply of better trained accounting personnel to satisfy the demand and modern needs of the profession.
Made formal representations to:
- University Grant Committee
- Hon. Anthony Leung, Exco Member who holds special responsibility for Education.
Served at various times on the Council of Hong Kong Polytechnic University(HKPU), Open Learning Institute (Now Open University).
Served as Chairman of : -
- Steering Committee on Area of Excellence in Accountancy, HKPU
- Advisory Committee on Accountancy Department, Chinese University.
Served as students'  Adviser in nearly all the accounting departments of major tertiary institutions.
My efforts have been so successful that the supply of accountancy students is no longer an immediate concern.
Platform will be reviewed to place greater emphasis on quality education and support to students.
Maintain a simple and low tax environment and cautiously explore the possibility of double taxation treaties and other financial incentives in order to attract foreign businesses to Hong Kong.
Successfully urged Government to reaffirm policy in Budget speeches and motion debates.
Successfully blocked some technically complicated Bills such as the imposition of a profit tax on speculative sale of shares in property companies.
Chaired relevant Legco Committees: -
- Evidence Bill & Mutual Legal Assistance Bill
- Sub-Committee on Double Taxation with China.
Chaired HKSA Seminar on topic.
Continue to prompt Government to negotiate Double Tax Treaty which will generate important mutual benefits.
Play a leading role at Legco in scrutinising these treaties.


"The that walketh with wisemen shall be wise."


Urge Government to better recognise the full value of our professional qualification and entrust our Accountants in public service with higher job responsibilities.
Requested, in a written Legco question, Civil Service Bureau to review.
Recommended that Government engage financial managers to assist with certain tasks, e.g. PAC report on Industrial Support Schemes.
Update position and renew pressure at the time of promoting new qualification of HKSA.
Press Government to inject another eight hundred million dollars into the civil service pension fund on or about 1 July 1997.
Continued to press in Legco Speeches, whenever the subject of compulsory retirement fund was brought up. Reserves built up and restored confidence have quieted, the call for funded pension.
Appears no longer necessary.
Encourage greater interaction and in particular, exchange of job experiences between Accountants in the public sector and Accountants in the private sector.
The matter has been raised informally with Government but difficulty persists in seconding civil servants to the private sector. Government now recruits more accountants from the private sector to serve in departments and especially in important public bodies.
Strongly supported the establishment of HKSA Public Sector Committee to reflect the rapid growth in the sector.
Explore further forum of exchange between public sector accountants and other members of HKSA.
Support reasonable financial and fiscal policies of Government and help Accountants in Public Service to defend them if required.
As convenor of the biggest group of independent Legislators, our rational and reasonable stance had occasionally been publicly commended by the most senior Government officials.
The HKSA submissions I take through Legco have always been acknowledged as professional and constructive.
The work of the Public Accounts Committee which I chair is highly regarded as fair and constructive both inside and outside Legco.
Continue to do what we accountants feel is right.
Promote the improvement of efficiency in public service by more frequent use of commendations, prizes and awards.
Strongly supported the Best Customers Services Award Scheme in IRD User's Committee.
Will raise Legco question to ascertain present Government practice.
Will follow up this subject for further discussion with the Civil Services Bureau and ICAC.


Urge Government to promote and maintain Hong Kongs relative advantages as an established regional financial and business centre offering many distinct advantages such as: no tax on dividend and capital gain, free and stable foreign exchange, advance global communication network, skilled professionals, bilingual workforce and good knowledge of the China market.
Consistent theme in all my Legco questions and speeches including Budget submissions; received very good response in 98 Budget Speech.
Persuaded Government to amend a Budget Bill Committee I chair, to limit the clawback on capital expenditure for tax allowances, to remove its capital gain tax element.
Support Government and monitor its efforts in promoting Hong Kong's competitive edge.
Promote good corporate governance and press the recommendation that only professional Accountants be appointed chief financial officer of listed and other regulated corporations.
Raised written Legco question.
Continue dialogue with Stock Exchange and Security Futures Commission.
Keeping track of and support HKSA efforts.
This area of concern requires gentle persuasion and public education before more drastic political action; will raise public awareness in Legco panel discussions and sponsor a motion debate.


Support high academic autonomy and wide involvement of our Accountants in education so that future generations of professionals are better trained.
Chair HKSA Steering Committee on professional accreditation (SCPA); platform is now official policy.
Maintain overall supervision and will take stock with academic sector to review platform to update position e.g. better focus on research and internatinoal benchmarking.
Help in the rationalisation of the numerous courses being offered at present; to fit them into a more logical framework for the purpose of attaining professional accreditation.
Lobby Government, University Grant Committee and Council of academic institutions to set aside more resource for research and to enhance both the quality and quantity of accountancy courses.
Continuous prompting of decision makers resulted in rapid expansion of accountancy degree courses by tertiary institutions.
Support initiatives to enhance education in language, information technology, communication skills, ethics, and knowledge on the theory and practice of accountancy in China.
Chair SCPA of HKSA these skills are now our standard curriculum.
Chair ICAC Youth Ethic conference.
Spoke to several IT publications and major conferences and submitted written article to Hong Kong Accountant, March/April 98 issue.


"A gentleman perfects his way through learning."


Stay impartial and independent of party politics.
Recognised as the convenor of the biggest and most influential group of independent Legislators.
Provided moral and political support to other independent politicians.
Continue to provide a successful independent Legislator model to others who wish to pursue similar objectives.
Objectively state the true position of the accountancy profession at all times, staying clear of the influences of party platforms, debate issues and stand firm on principles whilst avoiding personal attacks and political bickering.
Clear, transparent public track record, recognised as the effective and respected political voice of the accountancy profession by the press, and within political and Government circles.
Use experience and political seniority to further enhance present political status and influence of the accountants profession.
Maintain sound working relationship with all the political forces at play within the Legislative Council, ensuring a fair hearing of the views of the accountancy profession well above political party conflicts.
Established working relationships free from political party conflicts, account for the near perfect success rate of all HKSA submissions to Legco.
Emphasize common grounds amongst politicians with a view to achieving positive, balanced results.
Took a leading role in forging an alliance on the 1994 political reform package.
Widely recognised as a key player in Legco, holding the balance of power when political parties took extreme views.
Uphold principles of rule of the law, equality and humanity
Clear track record of upholding these general principles in Legco debates and committee work.
Championed the cause of minority groups in community by sponsoring motion debate and raising Legco questions.
Review to expand scope in a more precisely defined platform.
Consult adviser group and survey sample membership if in doubt on any controversial issue.
Frequent small group meetings on selected topics with advisers, general membership, HKSA Committees and local branches of interactional accounting bodies.
Speed and high volume of Bills in last 3 momentous years made wider scale consultation difficult. But I will look again at new ways, with aid of modern technology.



Play an important role in the wider community that will match any directly elected Legislative Councillor.
Chairman, Hong Kong Council of Social Services, an umbrella organisation of all major Non-Government organisations in Hong Kong.
Already a well known community leader, who has superseded the reputation of many directly elected Legislative Councillor.
Maintain a sensible balance of Legco and community role.
Tap my extensive service experience to prepare the young people of Hong Kong to face their future challenges; defend the rights of minority groups such as disabled persons and promote a caring society which can provide a comprehensive and strong safety net for those who are less able to help themselves to live a life of dignity.
Chairman, Commission of Youth. Key adviser to the Chief Executive on youth matters and symbolic policy head in the liaison with international bodies.
Organised the historic mock debate for youth representatives.
Conduct Legco tour for youth organised by the Accountants ambassador programme.
Sponsored separate motion debates on disabled, youth, elderly, and social welfare development fund.
Sat on Legco Social Welfare Panel.
Support first disabled Legco candidate in 1998 diret election.
Continue to champion these causes.


Diligently attend committee, working groups, interest groups and other member functions arranged by HKSA as well as other organisations of peer Accountants to solicit views.
Countless attendances, in general & will attend if invited unless the event clashes with overseas trip, important Legco meetings or unforeseen circumstances.
Pledge maintained.
Initiate dialogue with members on a regular basis and promptly respond to communication of members by phone, fax, letter, electronic mail, newsletter, report and forum.
Already one of the most diligent Legco member in initiating bilingual circulars, articles to HK Accountants, quarterly reports to Council and public records at the end of each Legco term.
Response within 2 working days unless overseas.


"If one advances confidently in the direction of his dream and endeavours to live the life he imagined, he will meet with a success unexpected in common hours."


返回 Back