Tang & Ku, Room 2804, 28/F, Tower One, Lippo Centre, 89 Queensway, Hong Kong (2026)

18/08/2026

// Doyle's Guide 2026: Yvonne Ku and Eric Tang Named Preeminent Hong Kong White Collar Crime, Corporate Crime & Regulatory Investigations Lawyers //

Tang & Ku is proud to announce that our partners, Yvonne Ku and Eric Tang, have been named Preeminent Lawyers in Doyle's Guide's 2026 listing of Leading Hong Kong White Collar Crime, Corporate Crime & Regulatory Investigations Lawyers.

This prestigious ranking recognises solicitors practising in white collar crime, corporate crime, bribery, corruption, and regulatory investigations who have been identified by Hong Kong's legal community for their exceptional expertise, professional standing, and achievements in these highly specialised areas.

These achievements reflect Tang & Ku’s extensive experience in handling complex criminal, regulatory, and corporate investigations, as well as their commitment to delivering strategic and effective advocacy for clients facing high-stakes proceedings. Congratulations to Yvonne Ku and Eric Tang on this well-deserved recognition.

// 顧嘉恩律師和鄧子揚律師獲 2026 年度 Doyle’s Guide 評選為香港頂尖白領罪行、公司罪行及監管調查律師 //

我們的合夥人顧嘉恩律師及鄧子揚律師再次獲《Doyle’s Guide》評選為《2026年度香港頂尖白領罪行、公司罪行及監管調查律師》（Preeminent Hong Kong White Collar Crime, Corporate Crime & Regulatory Investigations Lawyers）。

此項殊榮旨在表彰於白領罪行、商業罪案、賄賂、貪污及監管調查範疇執業的律師。獲選者均由香港法律界人士評定，並因其卓越專業知識、業界聲譽及於高度專門領域中的傑出成就而獲得肯定。

這項榮譽充分反映鄧子揚顧嘉恩律師行在處理複雜刑事案件、商業罪案及監管調查方面的豐富經驗，以及團隊致力為面對重大法律程序及挑戰的客戶提供具策略性及高效法律服務的承諾。

www.tangandku.com

18/08/2026

// Doyle's Guide 2026: Yvonne Ku and Eric Tang Named Leading Hong Kong White Collar Crime, Corporate Crime & Regulatory Investigations Lawyers //

Tang & Ku is proud to announce that our partners, Yvonne Ku and Eric Tang, have been named Preeminent Lawyers in Doyle's Guide's 2026 listing of Leading Hong Kong White Collar Crime, Corporate Crime & Regulatory Investigations Lawyers.

This prestigious ranking recognises solicitors practising in white collar crime, corporate crime, bribery, corruption, and regulatory investigations who have been identified by Hong Kong's legal community for their exceptional expertise, professional standing, and achievements in these highly specialised areas.

These achievements reflect Tang & Ku’s extensive experience in handling complex criminal, regulatory, and corporate investigations, as well as their commitment to delivering strategic and effective advocacy for clients facing high-stakes proceedings. Congratulations to Yvonne Ku and Eric Tang on this well-deserved recognition.

// 顧嘉恩律師和鄧子揚律師獲 2026 年度 Doyle’s Guide 評選為香港頂尖白領罪行、公司罪行及監管調查律師 //

我們的合夥人顧嘉恩律師及鄧子揚律師再次獲《Doyle’s Guide》評選為《2026年度香港頂尖白領罪行、公司罪行及監管調查律師》（Leading Hong Kong White Collar Crime, Corporate Crime & Regulatory Investigations Lawyers）。

此項殊榮旨在表彰於白領罪行、商業罪案、賄賂、貪污及監管調查範疇執業的律師。獲選者均由香港法律界人士評定，並因其卓越專業知識、業界聲譽及於高度專門領域中的傑出成就而獲得肯定。

這項榮譽充分反映鄧子揚顧嘉恩律師行在處理複雜刑事案件、商業罪案及監管調查方面的豐富經驗，以及團隊致力為面對重大法律程序及挑戰的客戶提供具策略性及高效法律服務的承諾。

www.tangandku.com

28/07/2026

// Tang & Ku Named as Finalist for Criminal Litigation Law Firm 2026 //

We are delighted to share that Tang & Ku has been shortlisted as a finalist for Criminal Litigation Law Firm of the Year at the 25th ALB Hong Kong Law Awards 2026.

This recognition is a meaningful milestone for our firm and reflects the dedication of our team, as well as the trust and confidence our clients place in us. Since our establishment, we have remained committed to providing practical advice, strong advocacy, and effective representation in a broad range of criminal defence matters.

Being named a finalist for Criminal Litigation Law Firm is a great honour, and we are grateful to our colleagues, clients, and professional partners who have been part of our journey.

At Tang & Ku, we remain committed to delivering reliable, responsive, and high-quality criminal defence services. For enquiries or urgent legal assistance, please contact us at +852 3583 5200 or +852 9191 9159 (24/7 emergency hotline).

// 榮獲提名入圍《ALB 2026 年度刑事訴訟律師行》//

鄧子揚顧嘉恩律師行獲《亞洲法律雜誌》(Asian Legal Business）的「2026 年度 ALB 香港法律大獎」(ALB Hong Kong Law Awards 2026) 提名為「年度刑事訴訟律師行」。

能夠在香港眾多優秀律師行中脫穎而出，入圍此獎項，我們深感榮幸。這項認可離不開我們律師行各成員的努力，以及客戶、和法律專業人士一直以來的信任與支持，我們謹此致以衷心感謝。

鄧子揚顧嘉恩律師行致力於刑事辯護工作，致力為客戶提供穩健可靠的法律服務。如有查詢或需緊急法律支援，歡迎致電 +852 3583 5200 或 +852 9191 9159（24 小時熱線）。

27/07/2026

// Welcoming Our New Trainees: Marcus Lau & Donna Cheung //

Tang & Ku is pleased to welcome Marcus Lau and Donna Cheung as new trainees of the firm.

Marcus Lau offers a strong academic foundation and an international perspective. He obtained his Bachelor of Laws (LLB) from the University of Exeter, followed by a Master of Laws (LLM) from University College London, before completing his PCLL at the University of Hong Kong.

Donna Cheung brings a multidisciplinary background with qualifications in both business and law. She completed her Bachelor of Business Administration (BBA) and Juris Doctor (JD) at the Chinese University of Hong Kong and went on to obtain her Postgraduate Certificate in Laws (PCLL) at the same university.

Their development will be guided not only by our partners, Eric Tang and Yvonne Ku, but also by our associate, Acacia Chan, who has established herself as a trusted criminal defence solicitor and who represents the firm’s next chapter of growth. She will be supported by our second-year trainee, Rainbow Ng, whose steady progress and commitment reflect the firm’s collaborative learning culture.

We warmly welcome Marcus and Donna and look forward to their growth as part of the Tang & Ku team.

鄧子揚顧嘉恩律師行歡迎劉晧暘和張曉游成為新一屆見習律師

劉晧暘見習律師於英國埃克塞特大學（University of Exeter）取得法律學士學位（LLB），其後於倫敦大學學院（University College London）取得法學碩士學位（LLM），並於香港大學完成法學專業證書課程（PCLL）。

張曉游見習律師於香港中文大學取得工商管理學士學位（BBA）及法律博士學位（JD），並於同校完成法學專業證書課程（PCLL）。

在實習期間，兩位見習律師除了於本律師行合夥人的指導下接受培訓外，本律師行的陳珮茹律師和吳采樺見習律師亦將協助兩位新見習律師適應專業培訓及日常工作。

我們歡迎兩位見習律師加入鄧子揚顧嘉恩律師行，並期待他們在未來的實習期間累積實習經驗，持續發展其刑事辯護的法律專業。

www.tangandku.com

06/06/2026

// CA Clarifies Sentencing “Check Tests” in Cocktail Drug Trafficking Cases //

In the recent judgment of HKSAR v Yau Kai Fung [2026] HKCA 885, handed down last Thursday, the Court of Appeal clarified the role of the three “check tests” – the absurdity test, the conversion test, and the ratio test – which had previously been used to cross‑check whether sentences were appropriate in cocktail or multi‑drug trafficking cases.

Against the backdrop of the modern six‑step structured sentencing approach set out in Herry Jane Yusuph [2021] 1 HKLRD 290 and the revised guidelines in Huang Ruifang (No 3) [2025] 2 HKLRD 138, the CA held that the absurdity and conversion tests no longer serve any useful or principled purpose. The ratio test, whilst conceptually straightforward and consistent with the differentiated guidelines for hard and soft drugs, is confined strictly to a secondary role as a cross‑check to ensure internal coherence of the sentence.

The CA emphasised that sentencing must be anchored in guideline bands and principled evaluative judgment, with the ratio test used only to confirm consistency, not to replace the structured approach.

www.tangandku.com

18/04/2026

// CFA: Clarification of Mental Element in Gross Indecency Towards a Child Under 16 //

In HKSAR v F S L [2026] HKCFA 13, the CFA clarified the scope of the offences under s146 of the Crimes Ordinance, ie committing an act of gross indecency towards a child under the age of 16, and inciting a child under the age of 16 to commit an act of gross indecency towards him or her or another.

// Key finding //
Sexual gratification on the part of the offender is not an essential element of an offence under s146.

// Actus reus //
(1) Act or incitement
- D committed an act of gross indecency with or towards a child under 16; or
- D incited a child under the age of 16 to commit an act of gross indecency with or towards D or another. Incitement is an inchoate offence and is complete even if the child does not commit the act incited

(2) Gross indecency
- The act must amount to gross indecency
- Whether an act is grossly indecent is a question of fact, to be determined by whether right‑minded members of the public, applying contemporary moral standards, would regard the act as grossly indecent

// Mens rea //
P must prove that D intended to commit, or intended to incite, the act of gross indecency charged. It must be shown that D intended to commit the act “with or towards” the child. This intention would ordinarily require proof that D knew of the child’s presence and that the child could see or be aware of the act.

// Sexual gratification as an additional requirement? //
- No
- There is nothing in the wording of s146 to indicate such a requirement
- Sexual gratification is not mentioned and cannot properly be implied
- Imposing an additional requirement of sexual gratification would be inconsistent with, and would frustrate, the statutory purpose of protecting children under 16 from acts of gross indecency
- Equal protection is required whether D acts out of sexual desire, spite, anger, or an intention to humiliate the child or a parent
- Motive, including sexual gratification, may be relevant in marginal cases where there is a doubt as to whether an act is indecent, but is irrelevant where the act in question is inherently grossly indecent

www.tangandku.com

16/04/2026

// Tang & Ku Recognised by Doyle’s Guide 2026 //

We are grateful to share that Tang & Ku has been ranked as a First‑Tier Hong Kong Criminal Defence Law Firm for 2026 by Doyle's Guide.

This year, partners Eric Tang and Yvonne Ku are again recognised as Preeminent Hong Kong Criminal Lawyers, and associate Acacia Chan is named a Hong Kong Criminal Law Rising Star. We are particularly thankful that all of our lawyers have been recognised by Doyle's Guide on a repeated basis, reflecting consistent feedback from peers and those who work closely with us.

Tang & Ku’s practice covers the full range of criminal defence work, including investigations, trials, appeals, and related advisory matters. We act in cases spanning general criminal offences, white‑collar and regulatory matters, and matters with cross‑border or sensitive elements. Our focus remains careful preparation, clear advice, and practical advocacy tailored to each client’s circumstances.

We appreciate the confidence shown by our clients and colleagues, and we remain committed to doing our work thoughtfully and responsibly.

// 鄧子揚顧嘉恩律師行獲《Doyle’s Guide 2026》認可 //

鄧子揚顧嘉恩律師行獲《Doyle's Guide 2026》評選為 2026 年度香港頂尖刑事辯護律師行 (First Tier Leading Criminal Defence Law Firm)。本年度評選中，本行的鄧子揚合夥人律師和顧嘉恩合夥人律師繼續榮獲傑出刑事律師 (Preeminent Criminal Lawyer) ，至於本行的陳珮茹律師則再次獲選為刑事辯護律師的新星 (Rising Star in Criminal Law) 。我們感激《Doyle's Guide》多年來多次認可我們所有律師，亦感激同業多年來對本行和我們所有律師的高度評價。

鄧子揚顧嘉恩律師行處理各類刑事辯護工作，包括於執法機構調查期間提供法律意見、刑事審訊、上訴，以及於各階段提供法律諮詢。本行受理的案件範疇涵蓋一般傳統刑事罪行、白領商業罪行及監管相關事宜，亦包括涉及跨境或具高度敏感性的案件。我們著重審慎準備和給予清晰法律意見，並會因應不同案件的需要，提供務實可行的辯護方案和策略。

我們衷心感謝客戶及同業一直以來的信任與支持，並會繼續以專注及負責任的態度處理每一宗案件。

08/04/2026

// Tang & Ku Recognised as an ALB Firms to Watch (Hong Kong) 2026 //

Tang & Ku is honoured to be named an ALB Firms to Watch (Hong Kong) 2026 by Asian Legal Business. We receive this recognition with gratitude and view it as an encouragement to continue serving our clients with care and professionalism.

Our practice is dedicated to criminal defence work. We act for individuals and companies across a broad range of criminal matters, including commercial crimes investigated by the Police and the ICAC, SFC investigations, immigration offences, offences of dishonesty, and sexual offences. We represent clients at all stages of the criminal process, from the pre‑investigation stage through trial and appeal, with a consistent focus on safeguarding clients’ rights, providing clear and timely advice, and handling each matter with diligence and integrity.

We are thankful for the trust our clients place in us, and for the commitment of our team in upholding high professional standards. We also appreciate Asian Legal Business for the recognition, and we remain focused on steadily developing our practice in service of the community.

// 鄧子揚顧嘉恩律師行獲《亞洲法律雜誌》評選為「ALB 值得關注的律師事務所（香港）2026」 //

鄧子揚顧嘉恩律師行很榮幸獲得《亞洲法律雜誌》（Asian Legal Business）評選為 ALB Firms to Watch（香港）2026。本行謹此致以衷心感謝，並將此項肯定視為持續以審慎態度及專業精神服務客戶的鼓勵。

本行專注於為個人及公司提供全面的刑事辯護法律服務，涵蓋多類刑事案件，包括由警方及廉政公署調查的商業罪案、證券及期貨事務監察委員會（SFC）調查、入境事務相關罪行、各類不誠實罪行，以及性罪行案件等。本行於刑事程序的各個階段代表客戶，包括調查前的階段、審訊以至上訴，確保能於案件的所有階段保障客戶利益、並同時提供清晰及適時的法律意見。

本行衷心感謝客戶一直以來的信任，亦感激本行各成員的承擔。我們同時感謝《亞洲法律雜誌》的肯定，並將繼續以審慎穩健的步伐服務社會。

www.tangandku.com

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