A FORMER branch manager with the Hongkong Industrial and Commercial Bank who emigrated to New Zealand, but returned to face false accounting charges, received a suspended sentence yesterday. Lam Kam-wah, 41, was given a one year jail term suspended for the same period, while company directors So Wing-you, and Wong Shu-pui, both 42, were sentenced to two years' jail suspended for two years. They had pleaded guilty in the High Court to 12 false accounting charges relating to letters of credit. The court heard So and Wong were the only directors of Wai Hung Kay Limited, which traded mainly in imported plastic household goods.