スーパー・マイクロ、 不正の証拠なしと発表－新ＣＦＯを指名へ
米EYが2024年6月期の監査報告書を出さずに期中辞任したサーバーメーカーの米スーパー・マイクロ・コンピューター（ＳＭＣＩ）（→当サイトの関連記事）が、特別委員会による外部精査の結果、不正行為の証拠は見つからなかったと発表したという記事。
「 サーバーメーカーの米スーパー・マイクロ・コンピューター（ＳＭＣＩ）は、不正会計を巡る疑惑に関して、特別委員会による外部精査の結果、不正行為の証拠は見つからなかったと発表した。」
「スーパーマイクロは発表文で今回の精査について、取締役会のほか、法律事務所クーリーの弁護士50人余り、会計事務所セクリタリアット・アドバイザーズのチームから成る特別委員会によって実施され、完了したと説明した。」
不正がないのに、なぜEYは辞任までして、騒ぎを大きくしたのかという疑問も感じますが、たぶん、グレーな領域があるのでしょう。もちろん、会社の特別委員会の結論が正しいとは限りません。
あとは、後任の監査事務所から、無限定適正の意見が出るかどうかが注目されます。
会社のプレスリリース（2024年12月2日付）。
Supermicro Announces Completion of Review by Independent Special Committee
プレスリリースでは、最初に、ガバナンスに関する調査結果を示しています。
The Special Committee’s investigation was intended to assess whether the information brought to the Audit Committee’s attention by EY, and certain other matters identified during the Review, raised substantial concerns about (i) the integrity of the Company’s senior management and Audit Committee, (ii) the commitment of the Company’s senior management and Audit Committee to ensuring that the Company’s financial statements are materially accurate, (iii) the Audit Committee’s independence and ability to provide proper oversight over matters relating to financial reporting, and (iv) the tone at the top of the Company with regard to rehiring certain former employees and financial reporting.
The Special Committee’s key findings are summarized as follows:
- Management and Audit Committee integrity : The evidence reviewed by the Special Committee did not raise any substantial concerns about the integrity of Supermicro’s senior management or Audit Committee, or their commitment to ensuring that the Company’s financial statements are materially accurate.
- Audit Committee independence : As to the matters investigated by the Special Committee, the Audit Committee demonstrated appropriate independence and generally provided proper oversight over matters relating to financial reporting. The Special Committee also had no reservations about the independence of the Audit Committee and each of its members.
- Appropriate tone at the top : With respect to the rehiring of former employees, the tone at the top of the Company was appropriate and fully consistent with a commitment to proper financial reporting and legal compliance.
もう少し具体的な調査結果も載っています。
例えば、収益認識と販売実務について。
Revenue recognition and sales practices
- Based on a thorough review of 52 sales transactions from April 1, 2023 to June 30, 2024, including two sales transactions specifically designated by EY, the Special Committee did not disagree with any of the Company’s revenue recognition conclusions for any quarter during this period.
- The Special Committee reviewed underlying sales transaction information (including sales orders, purchase orders, shipping documents, payment information, and the Company’s revenue recognition determinations), discussed transactions with accounting personnel, and conducted email reviews as appropriate. The sample was focused on sales that included large dollar amounts, involvement of rehires, discussions with now former auditors, customers with high sales concentrations at quarter ends, and/or changes in delivery dates.
- The Review also examined merchandise returns and warranty practices to assess if there was any pattern or practice of shipping non-working or incomplete products near quarter ends.
- Based on its investigation, the Special Committee did not disagree with the Company’s revenue recognition conclusions. Additionally, the Special Committee did not find evidence of a pattern or practice of the Company shipping incomplete products at or near quarter ends to recognize revenue.
- The evidence reviewed by the Special Committee did not give rise to any substantial concerns about the integrity of Supermicro’s senior management or Audit Committee, or their commitment to ensuring that the Company’s financial statements are materially accurate.
- The Audit Committee demonstrated appropriate independence and generally provided proper oversight over matters relating to financial reporting.
