David Sun Tak-kei

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David Sun Tak-kei
Director of Audit
Assumed office
1 July 2012
Preceded by Benjamin Tang
Personal details
Born David Sun Tak-kei
1953 (age 64–65)

David Sun Tak-kei, GBS, JP (Chinese: 孫德基, born 1953) is the current Director of Audit of Hong Kong and was the president of Hong Kong Institute of Certified Public Accountants.[1]


Sun began his career at Ernst & Young in 1977 after receiving his Master of Accountancy degree and is now the Far East Co-Area Managing Partner.[2] He was the partner in charge of the Akai Holdings account from 1991 to 1999.[3]

Sun was a member of Securities and Futures Commission between 2001 and 2007. In 2003, he became the president of Hong Kong Institute of Certified Public Accountants until 2007. He was also a member of chairman council of City University of Hong Kong from April to July 2012. Sun was later appointed as Director of Audit of Hong Kong in July 2012.[4]


When Akai went bust in 2000, the liquidators accused E&Y of falsifying documents and tampering with audit documents between 1994 and 1998 to cover up the theft of over US$800m by Akai's chairman, James Ting.[5] Ting was imprisoned for false accounting in 2005,[5] and E&Y paid $200m to settle the negligence case out of court in September 2009.[6] In a separate lawsuit a former EY partner, Cristopher Ho, made a "substantial payment" to Akai creditors in his role as chairman of the company that had bought Akai just before it went bust in 2000.[7] By this time Sun was co-managing partner for E&Y China; in January 2010 E&Y settled another claim in relation to the bankrupt Moulin Global Eyecare, an audit client between 2002 and 2004[6] whose accounts were described by the liquidator as a "morass of dodginess".[6]


Government offices
Preceded by
Benjamin Tang
Director of Audit
Order of precedence
Preceded by
Lo Wai-chung
Commissioner of Police
Hong Kong order of precedence
Director of Audit
Succeeded by
Eric Chan
Director of Immigration