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Articles by Mark Lin
Two regulators, one message: What the new AFRC-SFC MoU means for Hong Kong's financial markets | JD Supra
On 28 September 2026, the AFRC and the SFC signed a new MOU, replacing the 2021 MoU between the SFC and the former Financial Reporting Council. The message is clear: where financial reporting, audit quality and market conduct meet, Hong Kong's regulators intend to act together. The new MoU goes well beyond listed companies and their auditors.
Two regulators, one message: What the new AFRC–SFC MoU means for Hong Kong's financial markets
On 28 September 2026, the AFRC and the SFC signed a new MOU, replacing the 2021 MoU between the SFC and the former Financial Reporting Council. The message is clear: where financial reporting, audit quality and market conduct meet, Hong Kong's regulators intend to act together. The new MoU goes well beyond listed companies and their auditors.
Looking for vintage gold piagets
$10,000.00 Check price Looking to find vintage piagets - preference towards white gold and stone dials, but open to many flavors.
Causation, statutory architecture, and the limits of auditor liability - Wine Enterprise v Crowe
Auditor negligence claims are rarely won on breach alone. In Wine Enterprise v Crowe, the English High Court focused on whether a different audit approach would realistically have changed the company’s trajectory, and on the statutory framework governing how auditors communicate concerns. The Court declined to recognise a direct common law duty to notify shareholders, even where management was alleged to be conflicted.
Causation, statutory architecture, and the limits of auditor liability - Wine Enterprise v Crowe
The case in a nutshell This decision illustrates that even where findings on breach are made in an auditor negligence claim, translating those findings into a meaningful recovery can be difficult — particularly where the losses flow from director fraud. Issues of this kind arise across the profession; the Court’s emphasis here was on causation and statutory architecture rather than on fault alone.
Population-level genomic analysis of immunoglobulin loci variation in rhesus macaques reveals extensive germline diversity
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Keywords immunoglobulins rhesus macaque broadly neutralizing antibodies repertoire database genomics germline inference antibodies HIV B cell receptor Introduction The extraordinary diversity of B cell receptors (BCRs) underpins the adaptive immune system’s ability to recognize a vast range of foreign antigens and produce high-affinity, neutralizing antibodies.1 In mammals, BCRs are encoded by an extensive gene family that resides within three immunoglobulin (IG) loci: the heavy-chain locus...
By Ayelet Peres, Amit Upadhyay, Vered Klein, Swati Saha, Oscar Rodriguez, Oscar Rodríguez Verified, Óscar Rodríguez Verified, Zachary M. Vanwinkle, Kirti A. Karunakaran, Amanda R. Metz, William A. Lauer, Mark Lin, Timothy L. Melton, Lukas Granholm, Pazit Polak, Samuel M. Peterson, Eric Peterson, Nagarajan Raju, Kaitlyn T Shields, Steven R. Schultze, Adam J. Ericsen, Stacey A. Lapp, Francois Villinger, Mats Ohlin, Christopher A. Cottrell, Rama R. Amara, Cynthia A. Derdeyn, Shane Crotty, William R. Schief, Melissa Smith, William Lees, Corey T. Watson, Gur Yaari, Steven E. Bosinger, Thang Ton
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Cell Press
Verified
The truth about dental tourism: When initial cheap dental treatment causes expensive biological and financial consequences
As a practicing prosthodontist in Toronto, I’m experiencing a disturbing trend in clinical practice which is causing expensive biological and financial consequences for our patients. On average, a few patients per month are being referred to my specialty practice after some full-mouth reconstruction, cosmetic, and/or implant dentistry was initiated in another country.
The truth about dental tourism: When initial cheap dental treatment causes expensive biological and financial consequences
As a practicing prosthodontist in Toronto, I’m experiencing a disturbing trend in clinical practice which is causing expensive biological and financial consequences for our patients. On average, a few patients per month are being referred to my specialty practice after some full-mouth reconstruction, cosmetic, and/or implant dentistry was initiated in another country.
Expansion of Hong Kong’s anti-bribery legislation - The Prevention of Bribery Ordinance (Amendment of Schedules 1 and 2) Order 2025 brings four new institutions within scope of the POBO. | Hogan Lovells - JDSupra
Key takeaways The Prevention of Bribery Ordinance (Amendment of Schedules 1 and 2) Order 2025 (“Amendment Order”) has amended the Hong Kong Prevention of Bribery Ordinance (“POBO”) to include four new “public bodies” and two new categories of “public servants” under the POBO, expanding the scope of Hong Kong’s primary anti-bribery legislation.
The patients’ perspective
As dental healthcare professionals, we dedicate our career and lives to care for our patients, often becoming so engrossed in our clinical responsibilities that we take for granted their individual experiences as patients. Recently, I found myself on the other side of the medical equation as a patient undergoing an elective medical surgical procedure.
Rolex Explorer II 216570
Selling my Rolex Explorer II 216570 (watch only) Looking to downsize my collection, so putting up my watches for sale. Price: $8500+shipping Can do F2F in NJ/NYC
Hong Kong audit regulator says it expects full compliance with laws and regulations | JD Supra
The AFRC has said that, as the independent regulator of the accounting profession in Hong Kong, it expects all audit firms and their personnel to fulfil the fundamental principle of professional behaviour to comply with all relevant laws and regulations under paragraphs 110.1 A1(e) and R115.1(a) of the Code of Ethics for Professional Accountants (the Code).
Hong Kong audit regulator says it expects full compliance with laws and regulations
Hong Kong’s audit regulator, the Accounting and Financial Reporting Council (AFRC), says it expects all audit firms and their staff to comply with all relevant laws and regulations set out within the accountants’ ethics code. The statement is the latest from the regulator reminding auditors of their professional duties and of the need to ensure staff are properly trained and engagements appropriately resourced.
Auditors’ liability - English case casts doubt on effectiveness of disclaimers in negligence actions
A recent English case may cause concern amongst Hong Kong auditors hoping to protect themselves from liability towards third parties by the inclusion of standard disclaimer wording in their engagement agreements. The decision – which may be persuasive in Hong Kong – suggests a disclaimer purporting to exclude a professional's liability may not of itself preclude such duty arising.
Jaeger Le Coultre Master Ultra Thin Moonphase
Up for sale is a Jaeger Le Coultre Master Ultra Thin Moonphase. This is a truly a stunning, understated, and sophisticated dress watch. It comes in a 39mm case with an incredible thickness of just 9.3mm that hugs the wrist and slides under a cuff nicely. This is a catch and release for me as I don't find myself wearing dress pieces often and could use the funds for another watch. This is sold watch only and price reflects that. Price: $6200 + shipping Located in NJ/NY area for F2F
FSOT: Breitling Antares Gold Bezel (Reduced!)
Up for sale is a rare Breitling Antares with the gold bezel. You'll be hard pressed to find another Breitling Antares with the gold bezel still on the market and let alone one in this good of condition. It's hard to express from just photos how well that blue dial pops in the sunlight. Additionally, it comes in a very wearable 39mm case. This is sold with box and two extra straps. Price: $1800 + Shipping Located in NJ/NY area
FSOT: Ball Trainmaster Cleveland Express Power Reserve (Reduced!)
Up for sale is a discontinued watch from Ball - the Ball Trainmaster Cleveland Express Power Reserve This watch comes in a 43mm case and sports a power reserve indicator as well as a exhibition display case back allowing you to see the movement. This watch was worn only a handful of times, so the case and bracelet have very little indications of wear. This watch is sold with box. Price: $1100 + Shipping Located in NJ/NY area
FSOT: Frederique Constant World Timer (Reduced!)
Up for sale is a Frederique Constant Manufacture World Timer This watch comes in a 42mm case and sports a world timer functionality allowing you to track multiple time zones at once. It also has an exhibition case back giving you access to the movement. The case itself is still in very good condition as I can't find any visible marks on it with the naked eye. This watch is sold with box and tag. Price: $1800 + Shipping Located in NJ/NY area
FSOT: Omega Seamaster Professional 300M Automatic (Reduced!)
Up for sale is an Omega Seamaster Professional 300M Automatic in 41mm case This watch was purchased on here around 7 years ago, but fell out of my daily rotation a few years back. It has a few small scratches on the bezel, which are visible in the picture and has some swirls on the clasp that you would expect from a watch that was a daily wearer. The case is still in generally good condition and the lume is still very potent. This is sold watch only. Price: $2000 + Shipping Located in NJ/NY area
FSOT: Omega Speedmaster Reduced White (Reduced!)
Up for sale is an Omega Speedmaster Reduced with white dial in 39mm case This was purchased back in 2017 and fell out of my daily rotation a few years back. Case and bracelet have some scratches that are to be expected from a watch that was worn for a few years. It's currently sized for a 6.25in wrist and doesn't include extra links, so that's certainly something to keep in mind. This is sold watch only. Price: $1800 + Shipping Located in NJ/NY area
No permission, no problem – Hong Kong securities regulator given green light to bring proceedings directly against overseas defendants | JD Supra
The SFC had commenced proceedings against a group of syndicate members complaining that they had orchestrated a so-called “ramp and dump” scheme in which they artificially inflated the price of a newly listed company on the Hong Kong stock exchange, cashed in by borrowing against the shares and then dumping the shares, leading to huge losses for both the investors and lenders. Of the 18 members of the syndicate, six were located outside of Hong Kong.
No permission, no problem - Hong Kong securities regulator given green light to bring proceedings directly against overseas defendants
The Hong Kong Court of Final Appeal has held that the Securities and Futures Commission (SFC) can serve overseas defendants as of right, without needing the court’s permission, making it easier for the SFC to go after persons who conducted securities fraud which impacts the Hong Kong market. This is despite the fact that the conduct complained of did not take place in Hong Kong and the defendant in question was not in Hong Kong.
Cross-border enforcement of judgments - new mechanism comes into force 29 January 2024
A wide-ranging mechanism allowing for easier reciprocal enforcement of judgments in mainland China and Hong Kong will come into force on 29 January 2024. The new enforcement regime should reduce the need to re-litigate judgments. The Hong Kong Secretary for Justice Paul Lam has appointed 29 January 2024 as the date when the Mainland Judgments in Civil and Commercial Matters (Reciprocal Enforcement) Ordinance (the Ordinance) will come into force.
The Laws of Lifetime Growth and Success in Dentistry
In 2023 I celebrate my 30th year in dentistry. After graduating from dental school in 1993, I pursued a year of general practice residency, followed by 12 years as a general dentist. Subsequently, I spent three years in post-graduate studies, specializing in prosthodontics, which I have been practising for the last 14 years. Throughout my career, I have had the privilege of being mentored, as well as mentoring many others along their professional journey.
LLM是什麼？跟AI的關聯為何？大型語言模型要面對什麼挑戰？一文看懂｜數位時代 BusinessNext
你知道LLM（Large Language Model,大型語言模型）是什麼嗎？LLM是一種深度學習模型，透過吸收海量的文本數據學習知識。它能從大量的文章、影音、書籍中學習單詞和句子之間的關係，然後回答問題、翻譯、生成文本。除了作為聊天機器人，它也被廣泛運用在醫療、開發軟體和服務業，經常出現在日常生活中。想知道它的運作原理、優點與挑戰和其他實際應用？一起來看看這篇文章吧！ LLM（大型語言模型）是什麼？ 大型語言模型（Large Language Model, LLM）是一種深度學習模型，具有超過 1,000 億個參數的自然語言處理（natural language processing，NLP）系統，經過大量的文本訓練，告訴它已存在的現象，像是新聞、書籍、影音等，使其擁有從海量的知識中識別、匯總、翻譯、預測、生成文字和其他內容的能力。簡單來說，它就是個記憶吐司，能吸收海量的知識，然後回答問題、生成文本、翻譯語言等。例如為產品描述生成文本、回答常見的問題（FAQ）、分析來自社交媒體和產品評論的客戶反饋。 而...
FSOT: Omega Speedmaster Reduced White
Up for sale is an Omega Speedmaster Reduced with white dial in 39mm case This was purchased back in 2017 and fell out of my daily rotation a few years back. Case and bracelet have some scratches that are to be expected from a watch that was worn for a few years. It's currently sized for a 6.25in wrist and doesn't include extra links, so that's certainly something to keep in mind. This is sold watch only. Price: $2000 shipped CONUS (additional shipping for international) Located in NJ/NY area
FSOT: Omega Seamaster Professional 300M Automatic
Up for sale is an Omega Seamaster Professional 300M Automatic in 41mm case This watch was purchased on here around 7 years ago, but fell out of my daily rotation a few years back. It has a few small scratches on the bezel, which are visible in the picture and has some swirls on the clasp that you would expect from a watch that was a daily wearer. The case is still in generally good condition and the lume is still very potent. This is sold watch only.
FSOT: BNIB 2023 Rolex Datejust 41 w/ Roman Numerals
Up for sale is a BNIB Rolex Datejust 41 with white dial and roman numerals Watch comes with Box, paper, and warranty card dated 04/23 Price: $9200 shipped CONUS (additional shipping for international) Located in NJ/NY area
Consolidating Collection (omegas, Rolexes, etc.)
Hey, as the title states, I’ve let my collection grow a little too big, so I’m trying to pare it down. Open to trading up or down (with cash making up the difference if needed) and especially keen on trading multiple watches for one. Particularly interested in Rolex and a Royal Oak. Take a look and DM me if anything catches your eye - thank you! Sent from my iPhone using Tapatalk
Walked away from a two tone Daytona at an AD
Visited an AD on a business trip in California and they had a two tone Daytona available: Rolex Cosmograph Daytona watch: Oystersteel and yellow gold - m126503-0003 After some debating, I walked away from it since I'm not really a fan of two tone watches, but it did look nicer than expected on the wrist, so I'm feeling some regret.What would you all have done?
MBA文憑也鬧通膨？想擠進中國名校MBA窄門，要有考運也要有錢｜天下雜誌
臺灣40歲以上的人口普遍感受過「聯考」升大學的壓迫，或者「高考」拼公職的辛酸。除了臺灣，中國也有所謂的「高考」和「聯考」，但意義上卻與臺灣不同。 中國的「高考」主要是拼大學高校，而「聯考」則專指「工商管理碩士」（MBA），中國考生最希望透過「高考」考上重點名牌高校，再透過「聯考」考上商管學院的MBA，尋覓更好的職涯發展。 洛陽紙貴的中國MBA文憑？ 中國近期結束2023年全國碩士研究生招生考試，作為統考中最熱門的報考專業的「工商管理碩士」（MBA），一直是洛陽紙「貴」（學費）且供不應求的專業文憑。 COVID-19疫情蔓延之前，2020年中國研究生報考總人數就已高達341萬人，而MBA報考約22萬人，光憑此項目的專業佔總考研人數的6.45%，再加上各個中國高校積極推出的國際MBA、EMBA、其餘高級專班（總裁班）等，廣義的工商管理碩士學位報考率占可能超過10%。 中國的聯考MBA，與臺灣各大專院校商管學院的單獨招生考試不同，由於中國報考MBA的人數非常多，為了能夠有效分流，所以中國國務院教育部採取的是經由研究生統一入學考試後，再根據考生報考校系進行分發。...
Financial Institutions Horizons 2023
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The outlook for 2023 looks uncertain, following another tumultuous year. The collapse of a number of large cryptocurrency exchanges has shone another spotlight on the digital asset market. The financial system’s resilience to wobbles in the crypto market had already been tested in 2022 with the onset of a new “crypto winter”.
By Daniel Lee, Diana Suciu, Julia Cripps, Mark Aengenheister, Mark Orton, Chris Dobby, Jane Griffiths, Mark Lin, Michael Thomas, Melanie Johnson, Susan Whitehead, Faraz Naqvi, Tom J. Astle, Jonathan Chertkow, Francis Booth, Byron Phillips, Roger Tym, Lavan Thasarathakumar, Rita Hunter, Charles Elliott, George Kiladze, Rachel Kent, Caroline Walters, Julie Patient, Sharon Lewis, John Salmon, Virginia Phillips Montgomery, Tauhid Ijaz, Antonia Croke, James Maltby, Bryony Widdup
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Lexology
Verified
The Legal and Regulatory Risks of ESG “Greenwashing” in Hong Kong
Recent incidents such as the United Kingdom (UK) Advertising Standards Authority’s banning of a bank’s advertisements for potentially misleading consumers about its green credentials and the outcry over an automobile company’s use of images from nature whilst paying billions in emissions fines, have drawn attention to the issue of “greenwashing”.
Dangers of a green sheen – the legal and regulatory risks of ESG "greenwashing" in Hong Kong | JD Supra
One of the more acute challenges that Hong Kong has faced is the lack of consistent, available, and reliable information available for investors to incorporate climate-related matters into their decisions. Therefore, as a priority, Hong Kong regulators are implementing globally consistent sustainability reporting standards for listed companies and across the financial industry.
Talk the talk – Hong Kong court calls on regulators to enhance investor protection | JD Supra
Troubled waters Sound Global Ltd was an investment holding company with shares listed on The Stock Exchange of Hong Kong Limited (SEHK), and was engaged in the business of wastewater treatment through its subsidiaries in the mainland. On 13 April 2016, trading in the company's shares was suspended and has yet to resume. Mr. Wen Yibo was the founder, executive director and chairman of the company since 2005.
A disappointing sequel? Hong Kong court dismisses challenge to SFC restriction notice regime | JD Supra
The proceedings in Tam Sze Leung and Others v Secretary for Justice and Another [2022] HKCFI 2330 can be regarded as a 'sequel' to similar proceedings earlier this year , where the same applicants made a constitutional challenge against the use of "letters of no consent" by the Commissioner of Police to informally freeze bank accounts associated with suspected fraudulent activities (see Hogan Lovells client alert Unfrozen – Hong Kong court rules "informal freezing" of bank accounts unlawful).
Hong Kong Court of Appeal gives boost to bondholders in significant "keepwell" victory
The Hong Kong Court of Appeal has dismissed a challenge to a first instance decision which recognized the Beijing administrators of the commercial arm of the Peking University group but granted only a limited stay of proceedings. The decision means that bondholders and issuers can now be assured of having their contractual rights arising under "keepwell" agreements determined in the Hong Kong court, rather than the Beijing court.
Draft with care – Hong Kong court highlights the importance of proper pleadings | JD Supra
The plaintiff in JSP International SRO v Alacrity Ltd [2002] HKCFI 977 is a Czech Republic registered corporation, also a wholly-owned subsidiary of a French corporation which is held by JSP Corporation, a Japanese company. On 20 October 2020, the plaintiff's then financial controller received a call from someone who claimed to be calling on behalf of Mr Sakai, the president of JSP Corporation.
The Buck Stops Here – Contractors Held Fully Liable For Subcontractors In Hong Kong Cartel | JD Supra
June 20, 2022 Adrian Emch, PJ Kaur, Mark Lin Hogan Lovells + Follow x Following x Following - Unfollow Contact To embed, copy and paste the code into your website or blog: On 2 June 2022, the Hong Kong Court of Appeal (“Court”) handed down a judgment almost doubling the financial penalties imposed by the Competition Tribunal (“Tribunal”) on five respondents in two decisions.
Changes in insurance regulation: Mainland China / Hong Kong / Singapore / Indonesia / Vietnam | JD Supra
On 12 January 2021, the China Banking and Insurance Regulatory Commission (CBIRC) issued the Regulating the Informatization Work of Insurance Intermediaries Measures (Insurance Intermediaries Measures), which took effect on 1 February 2021. The stipulations in the Insurance Intermediaries Measures can be divided into three parts... Please see full Publication below for more information.
Vesting orders: back in vogue? Let’s hope so | JD Supra
Cyber fraud scams, typically involving fraudsters using spoofing / phishing tactics to bring about unlawful receipt of monies, have, unfortunately, been a mainstay in Hong Kong in recent years. As the fraudsters’ nefarious schemes have become more sophisticated and difficult to detect until it is too late, those defrauded have sought the most straightforward and cost-efficient way to recover their funds. Please see full Publication below for more information.
Gunning for success Hong Kong Court of Final Appeal rules on fees in financial introductions | Lexology
Hong Kong
December 21 2020 It is not uncommon for companies exploring expansion or other ways of raising capital to engage financial advisers to provide a range of consultancy services, including the introduction of potential investors or deals of interest. In our experience, many of these agreements reward the financial adviser on a success fee basis, usually by reference to a percentage of the total transaction amount in the event that a transaction is completed.
Changes in insurance regulation: Mainland China/Hong Kong/Singapore/Indonesia - January-June 2020 | JD Supra
CBIRC issued newly revised Health Insurance Measures - On 31 October 2019, the China Banking and Insurance Regulatory Commission (CBIRC) promulgated the newlyrevised Administrative Measures for Health Insurance (Health Insurance Measures). This is the first time that the CBIRC revised the regulations on health insurance since 2006. Please see full Publication below for more information.
The Law of the PRC on Safeguarding National Security in the HKSAR: Business Impact in Hong Kong | JD Supra
On the evening of 30 June 2020, the Hong Kong Government gazetted the Law of the People's Republic of China on Safeguarding National Security in the Hong Kong Special Administrative Region (NSL) with the new law taking immediate effect that day. In addition, on 6 July 2020, the Chief Executive, in conjunction with the National Security Committee, exercised her powers under Article 43 of the National Security Law to make implementation rules for law enforcement agencies.
How dear is an antitrust breach in Hong Kong – flat decorators slammed with HK$4 million fines in first penalties judgment | JD Supra
On 29 April 2020, the Competition Tribunal handed down its first judgment on financial penalties in a competition case in Hong Kong. The Tribunal had earlier found that the respondents, ten flat decorators, had contravened the First Conduct Rule (i.e. on anti-competitive agreements) in the Competition Ordinance by engaging in market sharing and price fixing. The Tribunal fined the respondents a total of around HK$4 million. Please see full Publication below for more information.
Into The Unknown - Cryptocurrency Is Property, Says English Court In Blackmail Dispute - Technology - Worldwide
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The Cathay Pacific Breach: Is Data Protection and Cyber Security Law in Hong Kong About to Receive an Upgrade? | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
CFA limits defence for insider dealers | JD Supra
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Private action for contempt of court? | JD Supra
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The SFC's enforcement priorities for 2018 | JD Supra
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