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毕马威支付5000万美元罚款非法使用PCAOB数据和作弊培训考试

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2019-95

华盛顿特区,2019年6月17日

美国证券交易委员会(SEC)今天指控毕马威会计师事务所(KPMG LLP)在收到上市公司会计监督委员会(PCAOB)将对该公司进行检查的被盗信息后,篡改了过去的审计工作。 证交会的命令还发现,许多毕马威审计专业人员通过不当分享答案和操纵检查结果,在检查中作弊。

毕马威同意支付5000万美元的罚款,并遵守一系列详细的承诺,包括聘请一名独立顾问来审查和评估公司的道德和诚信控制以及公司遵守各种规定。经营。

"根据适用的会计原则和专业标准编制和审查的高质量财务报表是我们资本市场的基石。 毕马威的道德失误是完全不能接受的,"美国证交会主席杰伊·克莱顿说。 "执法部门达成的决议要求毕马威对其过去的失败负责,并规定继续加强监管,以保护我们的市场和投资者。

证交会执法部联席主任史蒂文·佩金(Steven Peikin)表示:"坦率地说,这里涉及的不当行为的广度和严重程度令人吃惊。"这一解决办法反映出有必要严厉惩罚此类不法行为,同时制定旨在防止其再次发生的措施。

证交会执法部联席主任斯蒂芬妮·阿瓦基安(Stephanie Avakian)表示:"由于审计专业人员拥有独特的信任地位,这种行为尤其令人不安。"投资者和其他市场专业人士依靠这些看门人在我们的资本市场中扮演关键角色。

去年，,5名前毕马威合伙人被指控在一起案件中指控他们计划干扰PCAOB对毕马威审计缺陷的监管检查。 根据美国证交会今天发布的针对毕马威的命令,这些高级人员寻求并获得了 PCAOB 的机密检查目标清单,因为该公司在以前的检查和改进中被发现存在较高的审计缺陷。根据PCAOB数据,现在担任毕马威会计师事务所(KPMG)前人员监督了一项计划,在审计报告发布后审查和修订某些审计工作文件,以减少在检查时发现缺陷的可能性。

SEC的命令还发现,毕马威审计专业人员将培训考试答案事先发送给同事,帮助他们能达到及格分数。这个考试是基于 PCAOB 与美国证券交易委员会(SEC)先前对毕马威某审计失败案而作出整改措施的一部分。毕马威相关人员通过电子邮件或打印考试答案并事先将其发送给同事。 整个事件还涉及毕马威领导层参与，他们不仅向其他合伙人事先发考试答案，而且还向下属征求答案并发送答案。

此外,SEC 的命令还发现,某些毕马威审计专业人员操纵了专业考试的内部服务器,以降低通过考试所需的分数。 通过更改嵌入在超链接中的数字,他们手动选择了考试所需的最低及格分数。 有时,审计专业人员在正确回答不到 25% 的问题时,会获得及格分数。

"该处罚将通过促进毕马威的道德文化来保护我们的市场,"美国证交会执行部副主任梅丽莎·霍奇曼(Melissa Hodgman)表示。 为此,毕马威将采取更多补救措施,解决不当行为,并进一步加强其质量控制,所有措施都将由独立顾问进行审查和评估。

除了支付 5000 万美元的罚款外,毕马威还需要评估其与道德和诚信相关的质量控制,确定过去与培训考试相关的违反道德和诚信要求的审计专业人员三年,并遵守停止和停止命令。 SEC 的命令要求毕马威聘请一名独立顾问,以审查和评估公司的道德和诚信控制及其调查。

毕马威已承认证交会的命令中的事实。它还承认,其行为违反了 PCAOB 规则,该规则要求公司在专业服务履行方面保持诚信,并为 SEC 根据第 4C(a)(2)和 (a)(3) 条对公司实施补救措施提供了依据。《交流法》和委员会《业务规则》第102(e)(1)(二)和(三)条规则。

证交会的调查仍在进行中,由伊恩·鲁佩尔和保罗·冈森进行,并由拉米·西贝监督。

FOR IMMEDIATE RELEASE
2019-95

Washington D.C., June 17, 2019 —

The Securities and Exchange Commission today charged KPMG LLP with altering past audit work after receiving stolen information about inspections of the firm that would be conducted by the Public Company Accounting Oversight Board (PCAOB).  The SEC’s order also finds that numerous KPMG audit professionals cheated on internal training exams by improperly sharing answers and manipulating test results.

KPMG agreed to settle the charges by paying a $50 million penalty and complying with a detailed set of undertakings, including retaining an independent consultant to review and assess the firm’s ethics and integrity controls and its compliance with various undertakings.

“High-quality financial statements prepared and reviewed in accordance with applicable accounting principles and professional standards are the bedrock of our capital markets.  KPMG’s ethical failures are simply unacceptable,” said SEC Chairman Jay Clayton.  “The resolution the Enforcement Division has reached holds KPMG accountable for its past failures and provides for continuing, heightened oversight to protect our markets and our investors.”

“The breadth and seriousness of the misconduct at issue here is, frankly, astonishing,” said Steven Peikin, Co-Director of the SEC’s Enforcement Division. “This settlement reflects the need to severely punish this sort of wrongdoing while putting in place measures designed to prevent its recurrence.”

“This conduct was particularly troubling because of the unique position of trust that audit professionals hold,” said Stephanie Avakian, Co-Director of the SEC’s Enforcement Division. “Investors and other market professionals rely on these gatekeepers to fulfill a critical role in our capital markets.”

Five former KPMG officials were charged last year in a case alleging they schemed to interfere with the PCAOB’s ability to detect audit deficiencies at KPMG.  According to the SEC’s order issued today against KPMG, these senior personnel sought and obtained confidential PCAOB lists of inspection targets because the firm had experienced a high rate of audit deficiency findings in prior inspections and improvement had become a priority. Armed with the PCAOB data, the now-former KPMG personnel oversaw a program to review and revise certain audit work papers after the audit reports had been issued to reduce the likelihood of deficiencies being found during inspections.

The SEC’s order also finds that KPMG audit professionals who had passed training exams sent their answers to colleagues to help them also attain passing scores.  The exams related to continuing professional education and training mandated by a prior SEC order finding audit failures.  They sent images of their answers by email or printed answers and gave them to colleagues.  This included lead audit engagement partners who not only sent exam answers to other partners, but also solicited answers from and sent answers to their subordinates.

Furthermore, the SEC’s order finds that certain KPMG audit professionals manipulated an internal server hosting training exams to lower the score required for passing.  By changing a number embedded in a hyperlink, they manually selected the minimum passing scores required for exams.  At times, audit professionals achieved passing scores while answering less than 25 percent of the questions correctly.

“The sanctions will protect our markets by promoting an ethical culture at KPMG,” said Melissa Hodgman, Associate Director of the SEC’s Enforcement Division.  “To that end, KPMG will take additional remedial steps to address the misconduct and further strengthen its quality controls, all of which will be reviewed and assessed by an independent consultant.”

In addition to paying a $50 million penalty, KPMG is required to evaluate its quality controls relating to ethics and integrity, identify audit professionals that violated ethics and integrity requirements in connection with training examinations within the past three years, and comply with a cease-and-desist order.  The SEC’s order requires KPMG to retain an independent consultant to review and assess the firm’s ethics and integrity controls and its investigation.

KPMG has admitted the facts in the SEC’s order. It has also acknowledged that its conduct violated a PCAOB rule requiring the firm to maintain integrity in the performance of a professional service and provides a basis for the SEC to impose remedies against the firm pursuant to Sections 4C(a)(2) and (a)(3) of the Exchange Act and Rules 102(e)(1)(ii) and (iii) of the Commission’s Rules of Practice.

The SEC’s investigation, which is continuing, has been conducted by Ian Rupell and Paul Gunson and supervised by Rami Sibay.

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