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KPMG:第五名前高管认罪服法……

来源:继民财经汇微信公众号   发布时间:2019-10-07  作者:继民财经汇   编辑:无忧草

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核心提示:现年56岁的布里特是毕马威银行和资本市场集团的联合领导人,在10月3日承认了一项串谋实施电信欺诈罪。

戴维·布里特(David Britt)是毕马威(KPMG)又一位认罪服法的前合伙人,他承认参与了一项窃取PCAOB机密审计检查信息计划的罪名。

现年56岁的布里特是毕马威银行资本市场集团的联合领导人,在10月3日承认了一项串谋实施电信欺诈罪。他的开庭定于10月21日在曼哈顿联邦法院进行。

他的宣判决定于2020年5月8日

纽约南区联邦检察官杰弗里·伯曼(Geoffrey Berman)在布里特认罪后,发表了以下声明:“毕马威前合伙人戴维·特(David Britt)今天承认,他曾获得了一份机密清单,其中列有毕马威审计将由PCAOB审查的信息。这使用他非法获得的机密信息,布里特利用这些信息来改进公司的审计结果。PCAOB 对会计师事务所审计进行独立审查,目的在于以确保其完整性和准确性。但是大卫布里特破坏了这一程序,他现在在联邦监狱服刑。”

既然布里特已经认罪,那五名曾因公共会计道德领导力失败而成为典范的毕马威高管,他们要么认罪,要么被陪审团判定有罪,因为他们在该计划中的角色而被判有罪。在该计划中,PCAOB内部人士向“毕马威5人小组”(KPMG 5)提供了“秘密计划”(KPMG 5),监管机构将根据该公司的哪些上市公司进行审计。迄今为止,五人中已有两人被判入狱。

前PCAOB检查负责人辛西娅·霍尔德(Cynthia Holder)曾在毕马威担任执行董事,8月9日被判处8个月的联邦监狱监禁。她被勒令于10月15日到监狱报到。她在2018年10月16日承认了一项串谋诈骗美国罪、一项串谋诈骗罪和两项电信欺诈罪。

9月11日至1日,前毕马威会计师事务所(KPMG)审计质量和专业执业方面的国家管理合伙人戴维·米登多夫(David Middendorf)被判入狱一年零一天。就在他被陪审团判定犯有三条电信欺诈罪和一项电信欺诈罪指控的6个月之后。

2018年10月29日毕马威会计师事务所负责检查工作的国家合伙人托马斯·惠特尔(Thomas Whittle)承认在与政府达成的认罪协议中,承认了欺诈和共谋指控。根据市场观察的弗朗辛麦凯纳的说法,他本应在9月份被判刑,但是由于惠特尔指证布里特而推迟了审判。

KPMG:第五名前高管认罪服法……

前毕马威合伙人布莱恩·特(Brian Sweet)于2018年1月承认了串谋和电信欺诈指控。

斯威特和惠特尔出庭作证指控他们的老板米登多夫,但霍尔德没有作证。

此外,在2016年和2017年,前PCAOB员工杰弗里·瓦达向PCAOB的前同事霍尔德提供了毕马威客户将在2016年和2017年接受审计监督的机密信息,他被判犯有一起电信欺诈罪和两起电信欺诈指控。不知道他应该什么时候被判刑。

6月17日美国证交会宣布与毕马威(KPMG)达成和解,要求毕马威支付5000万美元的罚款,并采取“重大补救措施”,以改善其职业道德和操守。这不仅是因为PCAOB作弊丑闻,还因为多名不同年资级别的毕马威审计师被发现在内部培训考试中作弊,错误地分享答案,操纵考试结果。

KPMG:天价罚单处罚通知(全文)

以下是美司法部的相关通告

FOR IMMEDIATE RELEASE

Thursday,October 3,2019

U.S.Attorney’s Office

Southern District of New York

Former KPMG Executive Pleads Guilty To Fraudulent Scheme To Steal Confidential PCAOB Information And Use That Information To Fraudulently Improve KPMG Inspection Results

Geoffrey S.Berman,the United States Attorney for the Southern District of New York,announced that DAVID BRITT,a former KPMG partner who was the co-head of the Banking and Capital Markets Group within the audit group of KPMG’s Department of Professional Practice (“DPP”),pled guilty today to participating in a scheme to defraud the PCAOB by obtaining,disseminating,and using confidential lists of which KPMG audits the PCAOB would be reviewing so that KPMG could improve its performance in PCAOB inspections.BRITT pled guilty to one count of conspiracy to commit wire fraud before the Honorable J.Paul Oetken.

Manhattan U.S.Attorney Geoffrey S.Berman said:“David Britt,a former KPMG partner,admitted today to obtaining confidential lists that contained the information on which KPMG audits would be reviewed by the PCAOB.Using the playbook he illicitly acquired,Britt used that information to improve the results his of firm’s audits.Independent reviews of accounting firm audits exist to ensure their integrity and accuracy.David Britt corrupted that process and now faces time in federal prison.”

According to the allegations contained in the Indictment filed against BRITT and statements made in related court proceedings,including the trial of co-defendants David Middendorf and Jeffrey Wada:

The PCAOB is a nonprofit corporation overseen by the SEC that inspects the audit work performed by registered accounting firms with respect to the financial statements of publicly traded companies.The PCAOB inspects the largest U.S.accounting firms on an annual basis.As part of the inspection process,the PCAOB chooses a selection of audits performed by the accounting firm for a closer review.Until shortly before an inspection occurs,the PCAOB does not disclose which audits are being inspected,or the focus areas for those inspections,because it wants to ensure that an auditor does not perform additional work or modify its work papers in anticipation of an inspection.Following the completion of an inspection,the PCAOB issues an Inspection Report containing any negative findings or “comments”with respect to both the specific audits reviewed and the accounting firm more generally.

KPMG is one of the largest accounting firms in the world.In recent years,KPMG fared poorly in PCAOB inspections,and in 2014received approximately twice as many comments as its competitor firms.By at least in or about 2015,KPMG was engaged in efforts to improve its performance in PCAOB inspections,including but not limited to recruiting and hiring former PCAOB personnel,including Brian Sweet.At the time,BRITT was a partner in DPP,which was broadly responsible for the quality of KPMG’s audits and KPMG’s performance in PCAOB inspections.

KPMG’s efforts to improve inspection results,however,were not limited to legitimate means.Instead,between 2015and 2017,BRITT,David Middendorf,Thomas Whittle,Cynthia Holder,Brian Sweet,and Jeffrey Wada worked to illicitly acquire valuable confidential PCAOB information concerning which KPMG audits would be inspected,in an effort to game the system and improve inspection results.For example,during Sweet’s first week of employment at KPMG in 2015,BRITT,Middendorf,and Whittle began asking Sweet for confidential PCAOB information about which KPMG audits would be inspected by the PCAOB that year.

In March 2016,Holder obtained the PCAOB’s confidential 2016inspection selections for KPMG from Wada,who was still working at the PCAOB but who had recently been passed over for a promotion.Wada –who was not responsible for KPMG inspections at the PCAOB–accessed and stole valuable confidential information from the PCAOB and passed it on to Holder.Holder,in turn,provided the 2016inspection selections to Sweet,who passed them to Middendorf,Whittle,and BRITT.Middendorf,Whittle,BRITT,and Sweet then agreed to launch a stealth program to “re-review”the audits that had been selected.In order to cover up their illicit conduct,BRITT gave other KPMG engagement partners a false explanation for the re-reviews.The stealth re-review program allowed KPMG to double-check its audit work,strengthen its work papers,and,in some cases,identify deficiencies or perform new audit work that had not been done during the live audit.

In January 2017,Wada,who had again been passed over for promotion at the PCAOB,again stole valuable confidential PCAOB information,misappropriating a preliminary list of confidential 2017inspection selections for KPMG audits and passing it on to Holder.At the same time,Wada provided Holder with his resume and sought her assistance in helping him to acquire employment at KPMG.Sweet shared the preliminary inspection selections provided by Wada with Whittle and BRITT,while noting that the information was only preliminary.Whittle’s response was to ask Sweet to confirm that they would get the final list as well.

In February 2017,Wada texted Holder saying “I have the grocery list....All the things you’ll need for this year.”Wada then spoke to Holder and provided her with the full confidential 2017final inspection selections.Holder again shared the stolen information with Sweet,who shared it with Middendorf,Whittle,and BRITT,so that it could be acted upon to improve the audits on the list.

In 2017,a KPMG partner who received early notice that her engagement was on the confidential 2017inspection list reported the matter,and it was ultimately reported to KPMG’s Office of General Counsel.

***

DAVID BRITT,56,pled guilty to one count of conspiracy to commit wire fraud,which carries a maximum sentence of 20years in prison and a maximum fine of $250,000or twice the gross gain or loss from the offense.Sentencing is scheduled for May 8,2020before the Honorable J.Paul Oetken.

The maximum potential sentence in this case is prescribed by Congress and is provided here for informational purposes only,as any sentence for the defendant will be determined by the judge.

Mr.Berman praised the investigative work of the United States Postal Inspection Service and also thanked the Securities and Exchange Commission,which has brought an administrative proceeding against BRITT.

This case is being handled by the Office’s Securities and Commodities Fraud Task Force.Assistant U.S.Attorneys Jordan Estes,Margaret Graham,Martin Bell,and Rebecca Mermelstein are in charge of the prosecution.

Component(s):

USAO -New York,Southern

Press Release Number:

19-320

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