A senior manager of an accounting firm was today (Thursday) charged by the ICAC with offering a $100,000 bribe to his subordinate in relation to the global offering of an apparel company.

The defendant, aged 32, faces a charge of offering an advantage to an agent, contrary to Section 9(2)(a) of the Prevention of Bribery Ordinance.

He will appear at Eastern Magistracy at 9:30 am tomorrow (Friday) for mention.

The charge alleges that on February 20 this year, the defendant, together with another person, offered $100,000 to an employee of the accounting firm as a reward for preparing the accountant's report in the prospectus for the global offering of the apparel company.

The defendant has been released on ICAC bail, pending his court appearance tomorrow.