TSE Kai Bor, Paul ceased to be a partner of Ng &Tse as from 27 September 2002 and the firm closed on the same date and Mr Tse remained as a consultant of Pang, Wan &Choi.

• 谢佳坡先生自2002年9月27日辞去吴志扬，谢佳坡律师事务所合夥人一职，而该行亦于同日结业，但仍继续担任彭温蔡律师行顾问。