The Hong Kong Securities and Futures Commission (SFC) has revoked the licence of Amber Hill Capital Limited (AHCL) and banned its former senior management, Neo Ng Yu and Simon Ng She Chun, from engaging in all regulated activities for life for facilitating misappropriation of client funds and other dishonest conduct in fund management. AHCL managed a segregated portfolio of a Cayman-incorporated fund between October 2017 and September 2021. The SFC found that Neo Ng and connected persons orchestrated the misappropriation of about USD 154 million belonging to a client of Nerico Brothers Limited (NBL) through the fund’s sub-fund, with AHCL knowingly facilitating the scheme by accepting transfers purportedly for “liquidity provider units” that did not exist and directing onward transfers, including to a corporate vehicle owned by Neo Ng. The SFC also found AHCL provided false information and fabricated documents to auditors, administrators and investors, including claims that the sub-fund held most cash assets in an account with NBL and that Neo Ng made subscriptions totalling USD 297 million, resulting in the sub-fund’s cash position being overstated by purported balances of up to USD 451 million between November 2019 and May 2021.