Core Viewpoint - The Hong Kong Independent Commission Against Corruption (ICAC) has charged four audit and consulting personnel from Hui Lian Accounting for preparing false auditor reports for the Macau construction company, Huaji Global, to fraudulently obtain approval for its listing application on the Hong Kong Stock Exchange (HKEX) [1][2]. Group 1: Company Background - Huaji Global Holdings Limited is a Macau-based construction company that appointed Hui Lian Accounting in October 2016 to prepare an auditor report for its listing application on the HKEX [2]. - The company's listing application was approved in October 2019, and it conducted its initial public offering (IPO) in November 2019, with Gao Cheng Securities acting as one of the placement agents [2]. - Huaji Global was delisted in September 2023 [2]. Group 2: Legal Proceedings - The four audit and consulting personnel are accused of conspiring to defraud the board of Hui Lian Accounting and the HKEX by falsely representing that the auditor reports accurately reflected Huaji Global's financial status, leading to the approval of its listing application [2]. - They are also charged with conspiring to defraud Gao Cheng Securities by facilitating the allocation of a total of 5,888,000 shares of Huaji Global to certain individuals [2][3]. - The investigation, initiated by the ICAC following corruption complaints, revealed that the personnel allegedly prepared false financial reports to show stable business growth for Huaji Global [3].