Client of new classics abb is carried in on May 29 report (Luo Kun) the near future a few appear on the market the company builds a holiday to explode again and again because of finance affairs thunder, also introduce to the accountant office that provides audit service where the wind and the waves are highest.
End of client of new classics abb notices in, the 8 big accountant that dimensions has most inside renown the various states one of offices Dahuahui plan division office (the following abbreviation " big China " ) the near future because of audit hold industry appears time and again the problem receives superintendency caution to case again and again.
Short caution case takes twice repeatedly inside January
Government-owned network news shows, dahuahui plan division office founds 1985, it is one of large accountant offices that home has dimensions most, it is home first be engaged in H permissibly appear on the market the office of audit aptitude, collectivize of large accountant office develops the treasury department pilot office. 2011 - 2018, accountant association is registered to announce in China " information of a hunderd schools before accountant office is evaluated integratedly " in, big China successive before 8 years business income ranks an industry 10, among them 2016-2018 year row industry the 8th, inside endowment place the 4th.
However, it is the accountant office that such an aptitude actual strength rank front row in home, the near future receives superintendency caution letter time and again however.
On May 10, decision of bureau of Shenzhen card inspect is right big China issue caution letter, the Inc. of project of state of Tian Sheng of Shenzhen city Ba that thinks to should carry out 2016 annals audit hold estate project existence handles an issue more.
As we have learned, 2016 in annals, capitalization of breath of right of prospect of existence of Ba cropland share handles non-standard issue. Afore-mentioned caution case point out, in this one process, big China whether does the accountant processing that did not maintain due professional discretion to judge Ba cropland stock accord with accounting standard to set, approbated the accountant processing of the company however. Big China below the case that sells processing of the accountant that return profit to the company in understanding, did not pay close attention to cost of sales to cross period the change that because different a particular year sells policy,acknowledges is right current the major effect that increase and decrease produces, did not return benefit to cross to the sale period item implements sufficient and proper audit program. Be opposite Ba cropland share is based on can touch those who buckle deficit to affirm to give when delaying income tax asset to carry out audit, did not pay close attention to limited company of science and technology of zoology of Tian Xijie of subsidiary Shenyang Ba to still affirm below the circumstance of stop production give the state that extends income tax asset.
According to relevant provision, bureau of Shenzhen card inspect reminds big Hua Yingyan legal laws and regulations is mixed related case comply with " China registers accountant hold industry standard " regulation, adopt measure in time to strengthen interior management, build sound quality to control a system, ensure audit hold quality of course of study; Accountant is registered to should strengthen verify certificate futures related the study of relevant code, assiduous and responsible fulfil audit work obligation.
And on April 28, big China still appear on the market to empty of arrow of the Binggong in the company increases profit and receive superintendency caution to case because of another.
The caution letter that meeting website publishs card inspect points out its are in the Bing Gongjian in be opposite the audit of item of 2015 year income hold in course of study, put in card of letter of receivable Zhang fund to send case order non-standard, correspondence receives card of Zhang fund letter to did not answer case client to was not carried out replace audit program, executive income adequately to end the example when the gender tests a program chooses a method undeserved wait for a problem; The audit that in year of 2014-2015 of the Bing Gongjian in be opposite bad Zhang of receivable Zhang money prepares hold in course of study, the receivable Zhang money that fails to implement audit plan adequately program of audit of Zhang age check, as a result did not discover in the case that Bing Gongjian empty increases profit.
In recent years, big China reach substation of its each district to often explode a caution of layer be superintendencied, instruct correct, the news of investigation of notice of criticism, put on record and even amerce.
End of client of new classics abb notices in, shijiazhuang is big China accountant office because blemish of existence of quality hierarchy of control registered accountant association to make public condemnation this year on March 19 by Heibei province. On October 15, 2018, because did not fulfil obligation lawfully, share of countrywide medium and small businesses transfers a system to Dahuahui plan adopt self-discipline to superintend measure. On July 31, 2018, punishment of administration of meeting website exposure decides card inspect book, because electric stock reached big Hua Zaijia 2013 in process of audit of financial 2015 forms for reporting statistics not assiduous and responsible, issued audit report is put in false account, card inspect can decide to confiscate Dahuahui income of business of plan division office 1.5 million yuan, be in the amerce with 4.5 million yuan; Register accountant Zhang Xiaoyi, Gao Dehui, Tan Rong to give respectively to signing warning, be in 80 thousand yuan of amerce that differ to 100 thousand yuan.
Of accountant office hold did industry crisis come?
In fact, punish sheet and caution case to becoming the normal state of industry of domestic meeting place ceaselessly, this also Cong Mou is planted the random elephant that a Chinese capital market refracts on degree.
On March 29, card inspect can report 2018 year audit and evaluate an orgnaization to examine processing case, plan to reach 30 person-time to register accountant to orgnaization of 8 second audit, 7 second evaluate orgnaization and 22 person-time asset to evaluate share of 6 division, illegal business hold personnel of course of study takes superintendency talk respectively, issue caution to the administration such as case superintends measure and note sincere letter record; In the meantime, will be suspected of breaking the law individually violate the project of compasses to turn over check to handle.
In addition, inspect of 2018 year card meets each the examination that agency returns a basis to plan a project independently is opposite in all as a result orgnaization of 63 second audit and 93 person-time register accountant, 9 evaluate orgnaization and 12 person-time asset to evaluate division to take superintendency talk respectively, issue caution the administration such as case superintends measure.
Caution case and the business that whether penalize sheet to you can affect a company to receive to begin? One does not wish of sign one's name inside endowment Xiang Zhongxin of accountant office partner expresses via abb client end, generally speaking, receive caution to case to still won't produce substantial effect to business, but often receive caution case to explain hold quality of course of study has a problem, the possibility that produces punishment is very tall. Once produce punishment to be able to bring very negative effect to business, because a lot of companies do not want,cooperate with the office that has punishment.
On May 29, end of client of new classics abb is called in big China relevant controller, whether does inquiry follow-up have rectify and reform measure, this controller response says " at present of short duration announces external without need " .
Why does accountant office appear time and again hold problem of quality of course of study? The analysis considers as what person closefisted creates current accountant office, because the person is little work is much, go up very hard in quality from severe guard a pass.
Nevertheless afore-mentioned copartner think, hand is little not be reason, main reason or accountant office did not do danger of good quality zephyr to manage, did not hold to a bottom line, in addition, sincere letter lacks the business breaking also is main reason.
"A lot of enterprises are responsible and factitious the need that satisfies him outstanding achievement, do not say sincere letter, appoint dares to make the financial staff of false Zhang, manage oneself microenvironment painstakingly, law notting comply is depended on compasses handle affairs according to the chapter, gainful, use the market regulation such as low invite public bidding to choose accountant office collaboration, it is the main reason that causes the major event that make a holiday. " afore-mentioned partner say.
Resemble the ceaseless development of punish as financial chaos, the enterprise that make a holiday also certainly will does not have place escape form. So, invested to a few finance affairs build false business and suffer caustic miss the opportunity when investor, whether does the accountant office that is in charge of issueing audit to report need to assume implicative liability to pay compensation?
Office of Beijing Hai Zhengcheng's attorney is high Xiang Zhongxin of copartner Du Yunfeng points out via abb client end, want accountant office only to appearing on the market company false statement has fault, should with appear on the market the company assumes implicative liability to pay compensation together.
He points out, " law of negotiable securities of People's Republic of China " stipulated negotiable securities serves an orgnaization clearly ought to assiduous and responsible, undertake checking mixing to the authenticity of the file data of place basis, accuracy, integrality test and verify. Its are made, issued document has sex of false account, misdirect state is major perhaps omit, cause losing to other, ought to with publisher, appear on the market the company assumes implicative liability to pay compensation, but the exception that can prove oneself do not have fault.
Next, in security market, accountant office issued accountant report is had to the investment behavior of numerous investor great, definitive impact, accountant work place is appear on the market company when issueing an accountant to report ought to more careful, diligence is responsible, should assume corresponding civil responsibility otherwise.
Finally, " a certain number of regulations of the civil compensation case that top people court causes about because be stated phonily,trying security market " also stipulate professional intermediary serves to the orgnaization knows or ought to know publisher to perhaps appear on the market the company is stated phonily, and do not grant to correct or do not issue reservation opinion, form collective tort, assume joint liability to the loss of investor. (In APP of new classics abb)
