Records of payments forming part of an alleged Hong Kong Standard circulation scam were approved by its general manager, a court heard yesterday. Henrietta So Shuk-wa signed and approved the payment vouchers of a shelf company called Mornstar, the District Court was told. The company was set up by the Hong Kong Standard to buy overprinted newspapers to inflate circulation figures, prosecutor Michael Lunn SC has said. So, 35, finance manager Tang Cheong-shing, 49, and former circulation director David Wong Wai-shing, 45, are accused of plotting with Sing Tao Holdings chairwoman Sally Aw Sian to defraud advertisers. They deny the charge. Ms Aw has not been charged. An accountant from the Hong Kong Standard testified yesterday that some of the Mornstar payment vouchers were prepared by her based on the shelf company's invoices. Leia Lee Mei-ying said the payment vouchers would be approved and checked with signatures from So and Tang respectively. She said some payments would be made to the Hong Kong Standard by cheques drawn against Mornstar's bank account. The prosecution has said money was given to Mornstar to fund purchases of the Hong Kong Standard. The payments were allegedly covered up by the creation of 'fictitious services' such as consultancy work, which it was claimed the Hong Kong Standard was performing for Mornstar. It was revealed yesterday that the gross profit earned by Mornstar in transactions with the Hong Kong Standard from April 1995 until March 1996 was $63,712. So and Tang also deny six charges of false accounting while Wong denies four. The trial continues on Monday before Judge Peter Line.