关注我们

微信号:esnaicom

中国会计视野
[]金币中心|设首页|收藏|Eng|XBRL中国|可做?|帮助|         手机版
首页 图片新闻 国内行业资讯 行业评论 税务资讯 会计信息化 海外财会动态 财经要闻 企业动态 往日头条 专题列表 
您的位置:首页资讯海外财会动态正文
 

德勤日本违反独立性原则遭SEC 处罚

来源:继民财经汇微信公众号   发布时间:2019-02-14  作者:待查   编辑:cljmy

打印   RSS 字号:|| 
核心提示:因数十名员工(包括前CEO)在德勤审计客户开设银行账户馀额大于存款保险限额,德勤日本将就SEC这一违规事项的指控支付200万美元以达到和解。

原标题:审计师不可在客户超额存款----德勤日本违反独立性原则遭SEC 处罚

 

美国证券交易委员会(SEC)今天(13日)宣布,德勤会计师事务所(德勤日本)将支付200万美元,以解决其数十名员工(包括前CEO)在德勤审计客户的附属公司开设银行账户,这一违规事项的指控达成和解。根据证交会的指控,德勤员工在其审计客户开立这些账户的馀额超过了存款保险限额,违反了美国证交会的审计独立性规则。

德勤日本前首席执行官天野福道明(Futomichi Amano),德勤日本董事(负责公司品牌风险和独立性)板垣裕二(Yuji Itagaki),就相关指控今天和SEC 达成了和解协议。

根据美国证券交易委员会的规则,会计师如果在一个审计客户的账户上保持的馀额大于联邦存款保险公司或类似的存款保险限额,他们就不被认为是独立的。根据美国证券交易委员会的命令,德勤日本公司知道,但没有充分披露天野与审计客户的附属银行维持银行账户馀额,这损害了他的独立性。该公司随后进行的一项调查显示,德勤日本的另外88名员工与审计客户有财务关系,这也损害了他们的独立性。

证交会的命令还发现,德勤日本的质量控制体系没有提供合理的保证,即该公司及其审计人员独立于审计客户。例如,美国证交会的命令发现,德勤日本分公司没有为其独立办公室配备足够的人员和监督,并通过将存款存入超过存款保险限额的合伙人的银行账户,导致了某些独立性的违规行为。

以下是SEC 的处罚通告全文:

Deloitte Japan Charged With Violating Auditor Independence Rules

FOR IMMEDIATE RELEASE

2019-9

Washington D.C.,Feb.13,2019—

The Securities and Exchange Commission today announced that Deloitte Touche Tohmatsu LLC (Deloitte Japan)will pay $2million to settle charges that it issued audit reports for an audit client at a time when dozens of its employees maintained bank accounts with the client’s subsidiary.According to the SEC’s order,the accounts had balances that exceeded depositary insurance limits in violation of the SEC audit independence rules.Deloitte Japan’s former CEO Futomichi Amano and former reputation and risk leader and director of independence Yuji Itagaki settled related charges.

Under the SEC’s rules,accountants are not considered to be independent if they maintain bank accounts with an audit client with balances greater than FDIC or similar depositary insurance limits.According to the SEC’s order,Deloitte Japan knew but failed to adequately disclose that Amano maintained bank account balances with the audit client’s subsidiary bank that compromised his independence.A subsequent investigation by the firm revealed that 88other Deloitte Japan employees had financial relationships with the audit client that compromised their independence as well.The SEC’s order also found that Deloitte Japan’s system of quality controls did not provide reasonable assurances that the firm and its auditors were independent from audit clients.For example,the SEC’s order found that Deloitte Japan failed to adequately staff and supervise its Office of Independence and caused certain independence violations by making deposits to partners’bank accounts that exceeded the deposit insurance limits.

“Auditor independence is critical to the integrity of the financial reporting process,”said Melissa Hodgman,Associate Director of the SEC’s Division of Enforcement.“The auditor independence rules addressing bank account balances that exceed deposit insurance limits are clear,and audit firms must devote adequate resources to ensuring the independence of the firm and its personnel.”

The SEC’s order finds that Deloitte Japan violated the auditor independence provisions of the federal securities laws and that Amano and Itagaki caused those violations.The order also finds that Deloitte Japan,Amano,and Itagaki caused the audit client to violate its reporting obligations,and that all respondents engaged in improper professional conduct within the meaning of Rule 102(e)of the SEC’s Rules of Practice by virtue of their violations of the auditor independence requirements.

Deloitte Japan,Amano,and Itagaki consented to the SEC’s order without admitting or denying the findings and were ordered to cease-and-desist from future violations.Deloitte Japan agreed to pay $2million in monetary sanctions and be censured.Amano and Itagaki agreed to be suspended from appearing and practicing before the SEC as accountants,which includes not participating in the financial reporting or audits of public companies.The SEC’s order permits Amano and Itagaki to apply for reinstatement after two years and one year,respectively.In determining to accept Deloitte Japan’s offer of settlement,the SEC considered remedial acts promptly undertaken by Deloitte Japan and cooperation afforded the SEC staff.

The SEC’s investigation was conducted by James Bresnicky and Sarah Lamoree,and supervised by J.Lee Buck II and Ms.Hodgman.

更多关于 德勤 日本 SEC 的新闻 关于 德勤 日本 SEC 的论坛帖子
返回视野资讯首页 >
 
 用户登录
视野周刊订阅 回顾>
 上海国家会计学院最新课程