Mandy Tam Heung-man is a former member of the Legislative Council of Hong Kong

Legislative Council of Hong Kong

The Legislative Council is the unicameral legislature of Hong Kong.-History:The Legislative Council of Hong Kong was set up in 1843 as a colonial legislature under British rule...

. She is a tax advisor and also a newspaper columnist

Columnist

A columnist is a journalist who writes for publication in a series, creating an article that usually offers commentary and opinions. Columns appear in newspapers, magazines and other publications, including blogs....

 for the Hong Kong Economic Journal

Hong Kong Economic Journal

The Hong Kong Economic Journal is a Chinese language daily newspaper published in Hong Kong by the Shun Po Co., Ltd. Available in both Hong Kong and Macau, the newspaper mainly focuses on economic news and other related issues...

and other publications.

Political career

In 2003 Tam was elected a district councillor for Wong Tai Sin

Wong Tai Sin

Wong Tai Sin is a Chinese deity popular in Hong Kong with the power of healing. His name literally translates to the "Great Immortal Wong". Wong Tai Sin is the divine form of the individual "Wong Cho Ping".-Legend:...

. In 2004 she was elected

Hong Kong legislative election, 2004

The 2004 Hong Kong legislative election for members of the Legislative Council of Hong Kong was held on 12 September 2004. The elections returned 30 members from directly elected geographical constituencies and 30 members from functional constituencies, of which 11 were unopposed.-General...

 to Legco representing the accountancy functional constituency

Functional constituency

In the political systems of Hong Kong and Macau, a functional constituency is a professional or special interest group involved in the electoral process...

 seat. She stood for and lost the seat in the 2008 Legislative Council elections

Hong Kong legislative election, 2008

The 2008 Hong Kong legislative election was held on 7 September 2008 for the 4th Legislative Council since the establishment of the Hong Kong Special Administrative Region. There are 60 seats in the 4th Council, with 30 Members elected by geographical constituencies through direct elections, and...

.

In 2006, she was a founding member of the Civic Party

Civic Party

Civic Party is a liberal democratic political party in Hong Kong.The Civic Party is currently the third largest political party in the Legislative Council of Hong Kong, with five members securing seats in the 2008 Hong Kong Legislative Council elections...

 but quit in June 2009.

GST survey

In mid-September 2006, during a period of heated debate on the Hong Kong Government's plan to introduce GST, Tam released the interim results of a GST survey conducted by the East Asia Work Based Learning Centre of Middlesex University

Middlesex University

Middlesex University is a university in north London, England. It is located in the historic county boundaries of Middlesex from which it takes its name. It is one of the post-1992 universities and is a member of Million+ working group...

. 311 out of 26,000 of the territory's accountants responded to the survey, of which 62 percent opposed a GST. In the report, Tam concluded that the majority of respondents opposed a GST, and further suggested that the government should look into other means to broaden its tax base. However, with a response rate of just 1.2 percent, many doubted its accuracy. In a response letter from the HKICPA, the institute also expresses doubt on her findings.

Dispute with HKICPA

On 9 October 2006, the HKICPA issued a letter to all its members notifying them that the Institute had made a decision to stop the distribution of Tam's newsletter to its members. The newsletter distribution service had been undertaken by the Institute for the LegCo member for the accountancy functional constituency for nearly 20 years as a means to communicate with those who are eligible, or potentially eligible, to vote in the accountancy functional constituency.

The decision was made over concerns that, in the view of HKICPA, Tam has adopted an increasingly political stance on many issues. Tam had also openly criticized the Institute in two Chinese newspapers in Hong Kong on various matters which further shakened the already fragile relationship between her and the Institute. HKICPA had come to see the need to maintain its independence and to clearly segregate itself from Tam's personal viewpoints.

Tam wrote to discuss the issue with HKICPA, which replied reaffirming its decision. Tam then sought judiciary

Judiciary

The judiciary is the system of courts that interprets and applies the law in the name of the state. The judiciary also provides a mechanism for the resolution of disputes...

 review

Review

A review is an evaluation of a publication, a product or a service, such as a movie , video game, musical composition , book ; a piece of hardware like a car, home appliance, or computer; or an event or performance, such as a live music concert, a play, musical theater show or dance show...

 and went on to win the legal battle, resuming the distribution of her newsletter to the members of the institute.

ICAC charge

In October 2010, Tam was charged by the Independent Commission Against Corruption

Independent Commission Against Corruption (Hong Kong)

The Independent Commission Against Corruption of Hong Kong was established by Governor Murray MacLehose on 15 February 1974, when Hong Kong was under British rule. Its main aim was to clean up endemic corruption in the many departments of the Hong Kong Government through law enforcement,...

 with engaging in corrupt conduct in the 2008 Legislative Council elections for "[offering] an advantage, namely service in the form of a free seminar to other persons as an inducement for them to vote for her at the election." Tam said the prosecution was politically motivated. Lawmakers including Audrey Eu

Audrey Eu

Yuet Mee Audrey Eu , LLB, LLM, SC, JP is a member of the Legislative Council of Hong Kong and the former leader of the Civic Party.-Education and legal career:...

 and Paul Chan

Paul Chan

Paul Chan Mo Po, MH, JP is the member of the Legislative Council of Hong Kong . He is an accountant and the former President of the Hong Kong Institute of Certified Public Accountants . He holds a BBA and a MBA degree from the Chinese University of Hong Kong...

expressed concern. On 23 November 2010, she pleaded not guilty and the case was postponed to 16 February 2011.