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
 

德勤陷"庞氏骗局"七被告共赔2.34亿美元

来源:继民财经汇微信公众号   发布时间:2019-07-12  作者:继民财经汇   编辑:无忧草

打印   RSS 字号:|| 
核心提示:安奎塔斯Aequitas s的投资者指控两家会计所、两家律所、一家证券公司和其他一些人参与现在已经倒闭的俄勒冈投资公司长达六年的庞氏骗局。

如果撒一大笔钱可以让一切诉讼痛苦烟消云散,为什么要经历一个漫长而昂贵的审判,而且还不知道会赢还是输?

这就是包括德勤和另一美国会所艾森纳帕在内的七名被告在三年前提起的集体诉讼中所做出选择;这些诉讼是由安奎塔斯Aequitas s的投资者提起的,原告指控会计师事务所、两家律师事务所、一家证券公司和其他一些人参与现在已经倒闭的俄勒冈投资公司长达六年的庞氏骗局

2019年七月最新消息,据Law360报告指出:

尽管这些被告否认有任何责任,但被告们都同意参与一项统一的和解程序,为投资者类带来2.346亿美元的收益。根据律师事务所的数据,除了从Aequitas的接管人处分配的资金外,该类资金的净赔偿可投资者手中的金额将在2.986亿美元至3.116亿美元之间,而计算得出的投资者损失为2.638亿美元。

报道称,该和解可能是俄勒冈有史以来规模最大的证券诉讼。

根据俄勒冈人报纸报道、德勤、艾斯纳姆帕、西德利奥斯汀律师事务所、TD Ameritrade证券公司和达夫-菲尔普斯评级机构的数据,他们总共将支付2.2亿美元。科罗拉多州的Tonkon Torp和诚信银行信托公司已经同意分别支付1290万美元和170万美元。

Aequitas Investors于2016年4月提起了3.5亿美元的诉讼,而在这不到一个月之前,美国证券交易委员会指控Aequitas Management LLC和四家关联公司,以及三名执行总裁、首席执行官、执行副总裁Brian Oliver、首席财务官兼首席运营官N.Scott Gillis和HID在向投资者筹集超过3.5亿美元资金的同时,隐瞒正恶化Aequitas的财务状况

投资者在诉讼中声称,Aequitas及其附属公司从2010年到2016年都在运营庞氏骗局。

美国证券交易委员会(SEC)的诉讼称,安奎塔斯在全国范围内欺骗了1500多名投资者,让他们相信他们在进行医疗、教育和交通相关投资时,他们的资金实际上被用于挽救公司的最后一击。据称,新投资者的一些资金被用来支付早期投资者。

证券交易委员会声称,这些高管继续以牺牲投资者的利益为代价,领取丰厚的薪水,使用私人飞机,参加豪华晚宴和高尔夫球赛。他们利用出游从投资者那里筹集更多的资金。在此期间,Jesenik、Oliver和Gillis的工资总额至少为250万美元。

俄勒冈人报纸报道说,俄勒冈的投资者对Jesenik和Oliver从未感到满意,因为他们参与了太多可疑的交易。但这并没有阻止Aequitas从州外发现投资者:

湖奥斯威戈公司发展迅速,并开发了一个专门的购买,出售和偿还债务。为了给自己的业务提供资金,Aequitas将自己的债务——其中大部分卖给了夫妻投资者。它从华盛顿州招募了一个由投资公司和经纪公司组成的网络,到新泽西州销售Aequitas证券。作为回报,Aequitas提出向中间人支付一定比例的工资,业内一些人认为这明显违反了行业道德规则。

正如CALEB在2016年4月报告所指出那样,当2015年科林斯学院破产时,该公司在营利教育提供商科林斯学院的学生贷款应收款中的资金蒸发了。这个小问题并没有阻止杰森尼克和奥利弗继续筹集资金,吉利斯掩盖流动性问题。

[2015年]Aequitas的财富和体面的外表也开始破灭。当公司开始违约时,购买了6亿美元以上债务证券的投资者感到震惊。到2016年3月,一切都结束了。

奥利弗在4月20日承认了欺诈和洗钱指控。他的判决定于8月5日进行。

德勤会计师事务所(Deloitte&Touche)是安奎塔斯2013年和2014年的审计师,并在其2014年的审计中发表了一份无保留意见,认为安奎塔斯的财务状况公平准确地反映了公司的财务状况。但投资者的诉讼声称,通过对安奎塔斯金融健康状况的乐观描绘,该会计公司“参与并实质上帮助了非法出售证券”。

德勤为Aequitas提供审计和会计服务,涉及本案中发行的证券。德勤为Aequitas的2013年和2014年财务报表发表无保留意见。这些经审计的财务报表提供给潜在投资者和现有投资者,以决定是否投资或再投资。经审计的财务报表是提供给投资者的信息的重要组成部分,审计师的意见对安奎塔斯产生了影响。

德勤在发给Law360的一份声明中说:

“前Aequitas内部人士已经认罪,他们将此欺诈行为永久化,并对其投资者和审计师隐瞒。我们坚持审计工作的质量,并参与本和解协议,以避免持续的成本、分心和诉讼延期的不确定性。”

会计所Eisneramper 艾森纳普在本诉讼中被告之一,因为该公司是Aequitas 2011年和2012年的审计师。在一份对Law360的声明中,Eisneramper说:

“考虑到诉讼费用高,我公司的参与程度低,我们很高兴这件事已经解决。”

作为和解的一部分,德勤和艾森纳普各自必须支付的金额尚未公布。

从下是SEC的起诉通告:

SEC Charges Oregon-Based Investment Group and Executives With Defrauding Investors

FOR IMMEDIATE RELEASE

2016-49

Washington D.C.,March 10,2016—

The Securities and Exchange Commission today charged an Oregon-based investment group and three top executives with hiding the rapidly deteriorating financial condition of its enterprise while raising more than $350million from investors.Aequitas Management LLC and four affiliates allegedly defrauded more than 1,500investors nationwide into believing they were making health care,education,and transportation-related investments when their money was really being used in a last-ditch effort to save the firm.Some money from new investors was allegedly used to pay earlier investors

The SEC’s complaint,filed today in federal district court in Oregon,alleges that CEO Robert J.Jesenik and executive vice president Brian A.Oliver were well aware of Aequitas’s calamitous financial condition yet continued to solicit millions of dollars from investors to pay the firm’s ever-increasing expenses and attempt to stave off the impending collapse.Former CFO and chief operating officer N.Scott Gillis allegedly concealed the firm’s insolvency from investors and was aware that Jesenik and Oliver continued soliciting investors so that Aequitas could pay operating expenses and repay earlier investors with money from new investors.

“We allege that Aequitas had severe and persistent cash flow shortages and top executives knew they weren’t using money raised from investors like they said they would.But they refused to disclose the true financial condition,continued to draw lucrative salaries,and roped even more unknowing investors into a losing venture,”said Jina L.Choi,Director of the SEC’s San Francisco Regional Office.

According to the SEC’s complaint:

From January 2014to January 2016,Aequitas raised money from investors by issuing promissory notes with high rates of return typically ranging from 8.5to 10percent.

While Aequitas did use some investor money to acquire trade receivables in health care,education,transportation,and other consumer credit sectors,the vast majority was concentrated in student loan receivables of for-profit education provider Corinthian Colleges.Corinthian defaulted on its recourse obligations to Aequitas in mid-2014,which significantly exacerbated the firm’s already severe cash flow problems.

The executives continued to draw their lucrative salaries,use a private jet,and attend posh dinner and golf outings,all at the expense of investors.They used the outings to raise more money from investors.Jesenik,Oliver,and Gillis took home at least $2.5million in combined salaries during this period.

By November 2015,Aequitas could no longer meet scheduled redemptions.Last month,the firm dismissed two-thirds of its employees and hired a chief restructuring officer.

The SEC’s complaint charges violations of the federal securities laws by Aequitas Management,Aequitas Holdings LLC,Aequitas Commercial Finance LLC,Aequitas Capital Management Inc.,and Aequitas Investment Management LLC as well as Jesenik,Oliver,and Gillis.The SEC seeks permanent injunctions,disgorgement with prejudgment interest,and monetary penalties from all defendants as well as bars prohibiting Jesenik,Oliver,and Gillis from serving as officers or directors of any public company.

Aequitas and the affiliated entities have agreed to be preliminarily enjoined from raising any additional funds by offering and selling securities,and agreed to the appointment of a receiver to marshal and preserve remaining Aequitas assets for distribution to defrauded investors.The stipulated orders are subject to court approval.

The SEC’s continuing investigation is being conducted in the San Francisco office by Brent Smyth,Crystal Boodoo,and Tracy Combs and supervised by Steven Buchholz.An examination of Aequitas’s registered investment advisory affiliate,and examinations of other registered investment advisers that recommended Aequitas investments to their clients,contributed to the investigation and were conducted by Thomas Dutton,Bradley Cline,Edward Haddad,Matthew O’Toole,Caroline Smith,Bernice You,Marc Valle,and Alice Schulman.The SEC’s litigation will be led by Sheila O’Callaghan and Wade Rhyne.

延伸阅读:

  • FRC发布2019年度审计质量检查报告
  • 安永:2019全球新升733名合伙人
  • IASB已发布对IFRS17的修订(征求意见稿)
  • 更多关于 德勤 的新闻 关于 德勤 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