The Accounting functional constituency, also known as the Financial functional constituency in Chinese, is a
functional constituency seat in the Hong Kong Legislative Council that was initially established for the 1988
Legislative Council election. The constituency is one of the swing seats between the pro-Beijing and pro-
democracy groups. In 2020, it had about 25,000 certified public accountants (CPAs), compared to an average of
222,000 inhabitants for the geographical constituencies. With nine candidates running in the seat, it had the
largest field of candidates among the functional constituencies in the 2004 Legislative Council election. Mandy
Tam, an independent democrat, defeated Paul Chan, an independent who supported Beijing; nevertheless, the
outcome was overturned in 2008 when Mandy Tam was defeated by Paul Chan for reelection. Prior to the 2012
Legislative Council, Chan resigned.