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會財局就恒大審計對羅兵咸處3億罰款及6個月執業限制
會計及財務匯報局就羅兵咸永道,以及其兩名前合夥人兼註冊負責人張肇昌及周世強,就恒大審計綜合財務報表所進行審計中涉及的失當行為,對其作出處分。會財局公開譴責羅兵咸永道、張肇昌及周世強;處以合共3.1億元罰款,包括向羅兵咸永道處3億元罰款,以及向張肇昌及周世強各處以500萬元罰款;對羅兵咸永道施加即時執業限制,禁止其6個月內就任何公眾利益實體項目承接新客戶、或為...
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會財局就恒大審計對羅兵咸處3億罰款及6個月執業限制
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會計及財務匯報局就羅兵咸永道,以及其兩名前合夥人兼註冊負責人張肇昌及周世強,就恒大審計綜合財務報表所進行審計中涉及的失當行為,對其作出處分。

會財局公開譴責羅兵咸永道、張肇昌及周世強;處以合共3.1億元罰款,包括向羅兵咸永道處3億元罰款,以及向張肇昌及周世強各處以500萬元罰款;對羅兵咸永道施加即時執業限制,禁止其6個月內就任何公眾利益實體項目承接新客戶、或為新客戶執行該等項目、或為新客戶出具相關報告;指示羅兵咸永道於12個月的期間內,至少每隔3個月就其補救措施向會財局滙報最新進展及提供報告,及安排額外培訓,以確保已落實能有效應對會財局於本案中發現的監管關注事項的補救措施。

經調查及相關查訊,會財局發現核數師於該等恒大審計中存在多項嚴重審計缺失,尤以恒大集團審計為甚──核數師促成及助長管理層虛增該集團呈報利潤及流動性的失當行為;在審計風險加劇的情況下未有行使專業懷疑態度;審計獨立性出現重大缺失;在沒有獲得充分適當的審計證據和在某些明知缺乏相關證據的情況下,仍出具無保留審計意見。通過無保留審計意見的出具,核數師未對該集團的重大錯報提出質疑,最終令該集團得以呈報具誤導性及扭曲的財務報表。同時,會財局亦發現羅兵咸永道與恒大集團審計相關的管治及監控控制存在重大缺陷。

上述缺失最終使該集團得以提早確認收入、虛增呈報利潤及嚴重錯報兩項主要資產:開發中物業及持作出售竣工物業。這兩項資產於2019年及2020年分別呈報為共1.32萬億元及1.4萬億元人民幣,佔該集團總資產的60%及61%。(ha/u)

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