https://www.sec.gov/news/press-release/2022-114

四大会计师事务所安永(EY)的审计专业人员,涉及在注册会计师(CPA)考试中作弊,被美国证监会(SEC)处罚1亿美元。

这也是美国SEC对单一会计师事务所历史以来的最大罚款,较2019年毕马威创下的5000万美元罚款纪录翻了一倍。

SEC表示,2017年至2021年间,有49名安永审计员工不当发送或接收了注册会计师考试道德部分的答案,还有数百人在专业继续教育课程中作弊。


美国SEC表示,安永同意就公司伦理问题提供广泛补救措施,相关措施包括永久聘请2名独立顾问作补救,1名需审查安永在道德和诚信相关的政策和程序,另1名需审查安永有关其披露失败的行为(包括是否有任何安永员工促成了该公司未能纠正其误导性提交的内容)

这项调查仍在继续,一位SEC官员表示,监管机构也可能对个人提起诉讼。




“This action involves breaches of trust by gatekeepers within the gatekeeper entrusted to audit many of our Nation’s public companies. It’s simply outrageous that the very professionals responsible for catching cheating by clients cheated on ethics exams of all things,” said Gurbir S. Grewal, Director of the SEC’s Enforcement Division. “And it’s equally shocking that Ernst & Young hindered our investigation of this misconduct. This action should serve as a clear message that the SEC will not tolerate integrity failures by independent auditors who choose the easier wrong over the harder right.”

EY admits that, over multiple years, a significant number of EY audit professionals cheated on the ethics component of CPA exams and various continuing professional education courses required to maintain CPA licenses, including ones designed to ensure that accountants can properly evaluate whether clients’ financial statements comply with Generally Accepted Accounting Principles.

EY further admits that during the Enforcement Division’s investigation of potential cheating at the firm, EY made a submission conveying to the Division that EY did not have current issues with cheating when, in fact, the firm had been informed of potential cheating on a CPA ethics exam. EY also admits that it did not correct its submission even after it launched an internal investigation into cheating on CPA ethics and other exams and confirmed there had been cheating, and even after its senior lawyers discussed the matter with members of the firm’s senior management. And as the Order finds, EY did not cooperate in the SEC’s investigation regarding its materially misleading submission.


来自谷歌翻译:
“这一行动涉及受托审计我们国家许多上市公司的看门人内部的看门人违反信任。”美国SEC执法部门主任 Gurbir S. Grewal 说,负责捕捉客户作弊行为的专业人士在所有事情的道德考试中作弊,这简直令人发指。”同样让人震惊的是,安永阻碍了我们对这一不当行为的调查。这一行动应该作为一个明确的信息,即美国SEC不会容忍独立审计师选择更容易的错误而不是更难的正确的完整性失败。”

安永承认,多年来,大量安永审计专业人士在注册会计师考试的道德部分和维持注册会计师执照所需的各种继续专业教育课程中作弊,包括旨在确保会计师能够正确评估客户的财务报表是否遵守公认会计原则。


安永进一步承认,在执法部门对该公司潜在作弊行为进行调查期间,安永向该部门提交了一份文件,表明安永目前不存在作弊问题,而事实上,该公司已被告知可能在注册会计师道德方面作弊考试。安永还承认,即使在对注册会计师道德和其他考试作弊进行内部调查并确认存在作弊行为后,甚至在其高级律师与公司高级管理人员讨论此事后,它也没有更正提交的文件。正如命令所发现的那样,安永没有配合 SEC 对其具有重大误导性的提交的调查。



版权声明:所有瑞恩资本Ryanben Capital的原创文章,转载须联系授权,并在文首/文末注明来源、作者、微信ID,否则瑞恩将向其追究法律责任。部分文章推送时未能与原作者或公众号平台取得联系。若涉及版权问题,敬请原作者联系我们。
更多香港IPO上市资讯:www.ryanbencapital.com

相关阅读

安永:考虑分拆「咨询业务」上市,IPO募资或超100亿美元
美国SEC起诉26名「中国散户」非法操纵3000多只美股,法院开出5亿元罚单
香港 IPO中介机构排行榜 (过去24个月:2020年6月至2022年5月)
hkmipo

By hkmipo

发表评论