美国上市公司会计监督委员会(PCAOB)11月30日发布声明,宣布三项针对中国公司的执行令,总计罚款超790万美元。
PCAOB称,普华永道中国内地和香港分公司的1000多名员工在2018年至2020年期间涉及培训考试不当行为。在此期间,这些员工在与美国审计课程相关的强制性内部培训课程在线测试中不当分享答案。该监管机构表示,这些员工通过两个未经授权的软件应用程序“参与不当的信息共享”。PCAOB称,两家分公司同意合计支付700万美元了结指控。
普华永道两家分公司表示,他们在了解到这些问题后展开调查,并采取了应对措施,阻止员工继续使用上述软件,并指示员工在适用的情况下重新学习相关课程,“令人非常遗憾的是,一些雇员不恰当地分享和使用了旨在协助内部培训和评估的技术”。
PCAOB另外表示,山东浩信会计师事务所及其四名审计师被罚款94万美元,理由是伪造审计报告,未能保持对客户的独立性,以及不正当地采用另一家会计师事务所的工作成果。
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