Reuters has reported that the proceedings follow the Big Four’s refusal to produce Chinese working papers to overseas regulators.
It relates to KPMG’s audit work for China Medical Technologies, which collapsed in 2012.
KPMG claims that it would be violating national security laws if the documents held estate secrets or sensitive information, reason why it will only release the document with written director of Chinese authorities.
The 91 individuals named in the contempt summons were partners in KPMG China, covering China, Hong Kong and Macau, according to a writ seen by Reuters.
It could result in criminal penalties, the news agency said, or in weekly fines for failing to comply with the High Court order.
KPMG worked as China Medical’s auditor between 2003 and 2008 then replaced by PwC in 2009.
The China Medical chairman Wu Xiaodong was charged with securities fraud and wire fraud conspiracy earlier this year.
KPMG has been approached for comment.