In October 2014, it was reported that Leung Chun-ying, Chief Executive of Hong Kong, had signed an agreement in 2011 with UGL, an Australian engineering firm, in relation to its takeover of DTZ, a UK-listed real estate services company in which Leung was the director of the company. In agreement, UGL undertook to pay Leung £4 million in two instalments in 2012 and 2013 respectively, subject to specific conditions. As these payments concurred with the term of office of Leung Chun-ying as Chief Executive between 2012 and 2017, it has aroused concerns of the public in respect of the nature of payment, potential conflict of interests, relevant systems of declaration of interests and taxation implications.

The Independent Commission Against Corruption is the statutory independent anti-corruption body of Hong Kong with the primary objective of combating corruption in both the public and private sectors. Established in 1974 and operating independently from the Hong Kong government and law enforcement agencies, the ICAC is headed by the Commissioner, who reports directly to the Chief Executive of Hong Kong. The ICAC has played a crucial role in maintaining Hong Kong's reputation as one of the least corrupt places globally and fostering a culture of integrity within the city.