CHC auditor tells defence: 'Don't put words in my mouth'

SINGAPORE - You descended to saying that you're not a very good auditor just to distance yourself from the case.

This was just one of the many allegations that Kong Hee's lawyer Edwin Tong threw at auditor Foong Daw Ching on Monday.

As Mr Tong questioned the prosecution witness' credibility, tempers flared and barbs were traded.

The 63-year-old auditor accused Kong's lawyer of putting words into his mouth, growing increasing testy at some of the questions.

At one point, his face visibly flushed, Mr Foong raised his voice and said, "Hello, hello, hello... don't put words in my mouth."

Mr Tong was the first of the defence lawyers to cross examine Mr Foong of accounting firm Baker Tilly, the company that went through City Harvest Church's (CHC) account books.

Church founder Kong and five other senior church members are on trial for allegedly misusing more than $50 million of church funds, funnelling it into sham bond investment to fund the pop music career of Kong's wife Sun Ho.

E-mails produced in court showed that Mr Foong, fondly called "Bro Foong" by the City Harvest Six, periodically gave the group financial advice about the church.

But the auditor insisted that all this was done in his private capacity and he knew little of the deals.

In court on Monday, Mr Tong suggested at least six times that Mr Foong was feigning ignorance, and that he had knowingly given the church advice on their accounts in his professional capacity. He went through Mr Foong's achievements as an auditor, even bringing out court documents from a case where he had testified as an expert witness.

Distance

"It is because you are trying to distance yourself (from the case)... that you suddenly become, at least based on the evidence of the last four days, someone who can descend to saying that he is not very good technically as an auditor, or that you don't even like reading agreements," he said.

Mr Foong had testified last week that he was not technically strong in certain aspects and would at times consult other partners for advice.

He repeatedly said on Monday that whenever he testified in court as an expert witness, he would have a team helping him prepare.

"I'm not interested in who is assisting you," Mr Tong replied.

And then there was the Aug 29 article in The Straits Times that Mr Foong was "very upset" about.

While he had not taken the stand at that time, Mr Tong pointed out that the article quoted a source saying Mr Foong had given advice to CHC "in his personal capacity" - to which the auditor denied.

Mr Foong said he did not know how the paper had received such information back then because he had not spoken to any reporters at that time.

He added that when he saw the article, he broke down and cried in his office when speaking to Baker Tilly managing partner Sim Guan Seng about it.

Mr Sim, who is also in charge of public relations for the firm, then told Mr Foong not to be upset and to tell the truth when he went to court.

When further probed by Mr Tong, Mr Foong denied any knowledge of Transcom, the agency handling Baker Tilly's public relations.

In court, it became clear that former investment manager Chew Eng Han was sitting apart from the others. When in the dock, there was visible space between Chew and the two who flanked him - Tan Ye Peng and Sharon Tan.

During breaks, he would go to his wife in the public gallery, speaking quietly to her instead of joining the rest outside the courtroom, where supporters would hand them water and snacks.

Tong v Foong

There were times in court when Mr Foong Daw Ching would raise his voice after repeated questions from Kong Hee's defence lawyer Edwin Tong.

On being called as an expert witness to the High Court

Tong: This (report submitted to the High Court) is done on the basis of principles and guidelines (which) are set out in the SSA (Singapore Standards on Auditing), right?

Foong: I presume that were (sic) the case, yes.

Tong: Do you know or you don't know, Mr Foong? You were the expert here, you know.

On some contentious points in an e-mail

Tong: Mr Foong, I think you are making it harder and harder (for yourself).

Foong: I'm not, I'm not, Your Honour. I'm not. It's just that the counsel choose (sic) to leave out some words and put words into my mouth.

lawsm@sph.com.sg

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