Accountancy (constituency)

The Accountancy functional constituency (Chinese: 會計界功能界別) is a functional constituency seat in the Legislative Council of Hong Kong first created for the 1988 Legislative Council election, derived from the Financial functional constituency. In 2020, the constituency was composed of some 25,000 certified public accountants (CPAs) as compared to 222,000 citizens on average for the geographical constituencies.^[2]

It is one of the swing seats between the pro-Beijing and pro-democracy camps. It had the largest field of candidates in the 2004 Legislative Council election among the functional constituencies with nine candidates running in the constituency. Independent democrat Mandy Tam defeated pro-Beijing independent Paul Chan, but the result was reversed in 2008 when Mandy Tam lost her re-election to Paul Chan. Chan was resigned before the 2012 Legislative Council election to be appointed Secretary for Development by Chief Executive Leung Chun-ying.^[3] From 2012, the seat was held by Kenneth Leung of the Professional Commons (PC) until his disqualification from the office by the National People's Congress Standing Committee (NPCSC) in November 2021.^[4]