Nelson Lam

Nelson Lam Chi-yuen, (, born 20 August 1968) is a Hong Kong accountant and politician who is Director of Audit. To take up the role, from 1 July 2022, he resigned as a Legislative Councillor in the Election Committee constituency (ECC) after less than six months in office. The ECC was then newly created under the electoral overhaul imposed by Beijing.

On 5 January 2022, Carrie Lam announced new warnings and restrictions against social gathering due to potential COVID-19 outbreaks. One day later, it was discovered that Lam attended a birthday party hosted by Witman Hung Wai-man, with 222 guests. At least one guest tested positive with COVID-19, causing many guests to be quarantined.

When asked why Lam was focusing on national security instead of auditing public money, Lam said "Efficiency and effectiveness refers to whether the audited body abided by the law or not. If they have failed to do so that means they are doing a poor job. If they have broken the law, that would also involve money."