A senior policeman should be cleared of failing to disclose all his living expenses and assets to the ICAC because as a professional and father of three, it was impossible for him to keep tabs on everything, his barrister argued yesterday. William Marshall SC said senior police superintendent Sin Kam-wah, 45, had already made an acceptable compliance with the requirement. He urged Eastern Court Magistrate Adriana Ching to rule that there was no case to answer. Sin, his wife, Che Kwai-wing, 47, and three others have denied an amended charge of failing to comply with a notice issued under section 14(1) of the Prevention of Bribery Ordinance. Sin, a former head of the Narcotics Bureau, is one of the most senior officers charged by the ICAC. 'The suggestion that compliance with section 14 must be a perfect compliance - that could not possibly be the intention of the legislation,' Mr Marshall said. He said Sin had included all bank and credit card accounts when filling in the statutory declaration to the Independent Commission Against Corruption on October 9 last year. Mr Marshall said this constituted an 'acceptable compliance'. The other defendants are Senior Inspector Ng Po-on, 39, his wife, Lam Chuen-ip, 42, and Sergeant Eddy Chan Chun-keung, 41. Prosecutors Ian McWalters and Marco Li Kwok-wai have said the five had failed to comply with the notice without reasonable excuse. They were said to have failed to disclose all expenditure incurred by themselves, their spouses, their parents or their children during the three years before the notice was issued on September 16 last year.