Grant Thornton Hong Kong and the accountant's international network face potentially damaging fresh claims regarding their responsibility in an alleged multi-million dollar fraud committed by a former managing partner in the city.

According to allegations made in a new writ filed in Hong Kong last Friday, seen by the FT, Grant Thornton HK and Grant Thornton International are “vicariously liable” for a $10.3m fraud allegedly committed by Gabriel Azedo, whose whereabouts are unknown.

The writs may test the international structure of accountancy firms, which have sought to ringfence local operations since fall-out from the Enron scandal triggered the collapse of Arthur Andersen.

The 14-page civil claim details 27 separate payments, dating from December 1999, made by Angela Gardner, a toy trader, most of which, she claims, have gone missing. According to the writ, three of these payments, or HK$12m (US$1.55m), were paid at Mr Azedo's direction into a Grant Thornton HSBC bank account in Hong Kong.

The original writ filed by Ms Gardner did not feature Grant Thornton or GTI. Grant Thornton HK has previously said it does not provide trust services or hold assets on behalf of clients.

Grant Thornton International said in a statement it was aware of the latest writ, which has not yet been served, and it would be “defended vigorously”.

“We believe we will be fully exonerated in these proceedings,” it said.

Mr Azedo stepped down as Grant Thornton's Hong Kong managing partner in April 2008 to join GTI's global leadership team. He could not be reached for comment.

The writ alleges that, when he changed jobs, Mr Azedo kept the same phone number, e-mail address, personal assistant and Hong Kong company premises.