# 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.
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. 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.

## Return members

| Election | Election | Member | Party |
| | 1988 | Peter Wong | Group of 89→NHKA→LDF/BPF |
| | 1991 | Peter Wong | LDF→Liberal |
| | 1995 | Eric Li | Independent |
| Not represented in the PLC (1997–1998) ||||
| | 1998 | Eric Li | Independent |
| | 2000 | Eric Li | Independent |
| | 2004 | Mandy Tam | Independent→Civic |
| | 2008 | Paul Chan | Independent |
| | 2012 | Kenneth Leung | Professional Commons |
| | 2016 | Kenneth Leung | Professional Commons |
| | 2021 | Edmund Wong | DAB |

## Electoral results
### 2020s

2021 Legislative Council election: Accountancy :
| Party | Party | Candidate | Votes | % |
| | DAB | Edmund Wong Chun-sek | 3,175 | 39.91 |
| | Nonpartisan | Wong Wang-tai | 1,981 | 24.90 |
| | Nonpartisan | Florence Poon Man See-yee | 1,734 | 21.80 |
| | Nonpartisan | Yung Kin | 1,065 | 13.39 |
| Majority | Majority | Majority | 1,194 | 15.01 |
| Total valid votes | Total valid votes | Total valid votes | 7,955 | 100.00 |
| Rejected ballots | Rejected ballots | Rejected ballots | 503 | |
| Turnout | Turnout | Turnout | 8,458 | 30.45 |
| Registered electors | Registered electors | Registered electors | 27,778 | |
| | DAB gain from Prof Commons | DAB gain from Prof Commons | Swing | |

### 2010s

2016 Legislative Council election: Accountancy :
| Party | Party | Candidate | Votes | % | ±% |
| | Prof Commons | Kenneth Leung Kai-cheong | 12,131 | 63.96 | +13.20 |
| | Independent | Kenneth Chen Yung-ngai | 6,836 | 36.04 | |
| Majority | Majority | Majority | 5,297 | 27.92 | |
| Total valid votes | Total valid votes | Total valid votes | 18,965 | 100.00 | |
| Rejected ballots | Rejected ballots | Rejected ballots | 1,066 | | |
| Turnout | Turnout | Turnout | 19,535 | 75.11 | +5.45 |
| Registered electors | Registered electors | Registered electors | 26,008 | | |
| | Nonpartisan gain from Independent | Nonpartisan gain from Independent | Swing | | |
2012 Legislative Council election: Accountancy :
| Party | Party | Candidate | Votes | % | ±% |
| | Nonpartisan | Kenneth Leung Kai-cheong | 7,701 | 46.76 | |
| | Independent | Nelson Lam Chi-yuen | 6,538 | 39.70 | |
| | Nonpartisan | Wong Wang-tai | 1,335 | 8.11 | +3.87 |
| | Nonpartisan | Peter Chan Po-fun | 896 | 5.44 | |
| Majority | Majority | Majority | 1,163 | 7.06 | |
| Total valid votes | Total valid votes | Total valid votes | 16,470 | 100.00 | |
| Rejected ballots | Rejected ballots | Rejected ballots | 1,066 | | |
| Turnout | Turnout | Turnout | 17,536 | 69.66 | |
| Registered electors | Registered electors | Registered electors | 25,174 | | |
| | Nonpartisan gain from Independent | Nonpartisan gain from Independent | Swing | | |

### 2000s

2008 Legislative Council election: Accountancy :
| Party | Party | Candidate | Votes | % | ±% |
| | Independent | Paul Chan Mo-po | 5,659 | 41.67 | +12.93 |
| | Civic | Tam Heung-man | 4,116 | 30.31 | +1.26 |
| | Independent | Elve Kung Yiu-fai | 3,116 | 22.95 | +7.41 |
| | Nonpartisan | Wong Wang-tai | 576 | 4.24 | +2.92 |
| | Nonpartisan | Yim Ting-wai | 112 | 0.82 | |
| Majority | Majority | Majority | 1,543 | 11.36 | |
| Total valid votes | Total valid votes | Total valid votes | 13,579 | 100.00 | |
| Rejected ballots | Rejected ballots | Rejected ballots | 285 | | |
| Turnout | Turnout | Turnout | 13,864 | 62.24 | |
| Registered electors | Registered electors | Registered electors | 22,276 | | |
| | Independent gain from Civic | Independent gain from Civic | Swing | | |
2004 Legislative Council election: Accountancy :
| Party | Party | Candidate | Votes | % | ±% |
| | Independent | Tam Heung-man | 3,393 | 29.05 | |
| | Independent | Chan Mo-po | 3,356 | 28.74 | |
| | Independent | Elve Kung Yiu-fai | 1,815 | 15.54 | |
| | Nonpartisan | Edward Chow Kwong-fai | 1,066 | 9.13 | |
| | Independent | Louis Leung Wing-on | 604 | 5.17 | |
| | Nonpartisan | Peter Chan Po-fun | 603 | 5.16 | −7.54 |
| | Independent | Choi Sau-yuk | 444 | 3.80 | |
| | Independent | Wilfred Wu Shek-chun | 244 | 2.09 | |
| | Nonpartisan | Wong Wang-tai | 154 | 1.32 | |
| Majority | Majority | Majority | 37 | 0.31 | |
| Total valid votes | Total valid votes | Total valid votes | 11,679 | 100.00 | |
| Rejected ballots | Rejected ballots | Rejected ballots | 654 | | |
| Turnout | Turnout | Turnout | 12,333 | 70.47 | |
| Registered electors | Registered electors | Registered electors | 17,500 | | |
| | Independent gain from Independent | Independent gain from Independent | Swing | | |
2000 Legislative Council election: Accountancy :
| Party | Party | Candidate | Votes | % | ±% |
| | Independent | Eric Li Ka-cheung | 3,867 | 64.55 | −0.49 |
| | Nonpartisan | Edward Chow Kwong-fai | 1,363 | 22.75 | −1.07 |
| | Nonpartisan | Peter Chan Po-fun | 761 | 12.70 | +1.56 |
| Majority | Majority | Majority | 2,504 | 41.80 | |
| Total valid votes | Total valid votes | Total valid votes | 5,991 | 100.00 | |
| Rejected ballots | Rejected ballots | Rejected ballots | 413 | | |
| Turnout | Turnout | Turnout | 6,404 | 50.22 | |
| Registered electors | Registered electors | Registered electors | 12,753 | | |
| | Independent hold | Independent hold | Swing | | |

### 1990s

1998 Legislative Council election: Accountancy :
| Party | Party | Candidate | Votes | % | ±% |
| | Independent | Eric Li Ka-cheung | 3,556 | 65.04 | +1.10 |
| | Nonpartisan | Edward Chow Kwong-fai | 1,302 | 23.82 | +1.65 |
| | Nonpartisan | Peter Chan Po-fun | 609 | 11.14 | −2.75 |
| Majority | Majority | Majority | 2,254 | 41.22 | |
| Total valid votes | Total valid votes | Total valid votes | 5,467 | 100.00 | |
| Rejected ballots | Rejected ballots | Rejected ballots | 413 | | |
| Turnout | Turnout | Turnout | 5,826 | 59.02 | |
| Registered electors | Registered electors | Registered electors | 9,871 | | |
| | Independent hold | Independent hold | Swing | | |
1995 Legislative Council election: Accountancy :
| Party | Party | Candidate | Votes | % |
| | Independent | Eric Li Ka-cheung | 1,376 | 63.94 |
| | Liberal | Edward Chow Kwong-fai | 477 | 22.17 |
| | Nonpartisan | Peter Chan Po-fun | 299 | 13.89 |
| Majority | Majority | Majority | 899 | 41.77 |
| Total valid votes | Total valid votes | Total valid votes | 2,152 | 100.00 |
| Rejected ballots | Rejected ballots | Rejected ballots | 38 | |
| Turnout | Turnout | Turnout | 2,190 | 58.84 |
| Registered electors | Registered electors | Registered electors | 3,722 | |
| | Independent gain from Liberal | Independent gain from Liberal | Swing | |
1991 Legislative Council election: Accountancy :
| Party | Party | Candidate | Votes | % | ±% |
| | LDF | Peter Wong Hong-yuen | Unopposed | Unopposed | Unopposed |
| Registered electors | Registered electors | Registered electors | 2,276 | | |
| | LDF hold | LDF hold | Swing | | |

### 1980s

1988 Legislative Council election: Accountancy :
| Party | Party | Candidate | Votes | % | ±% |
| | Group of 89 | Peter Wong Hong-yuen | 366 | 48.80 | |
| | Nonpartisan | Peter Chan Po-fun | 301 | 40.13 | |
| | Nonpartisan | Fanny Lai Ip Po-ping | 83 | 11.07 | |
| Majority | Majority | Majority | 65 | 8.67 | |
| Total valid votes | Total valid votes | Total valid votes | 750 | 100.00 | |
| | Nonpartisan win (new seat) | Nonpartisan win (new seat) | Nonpartisan win (new seat) | Nonpartisan win (new seat) | Nonpartisan win (new seat) |