英KPMG、監査人退任をめぐり会社ともめる（economiaより）

Row over KPMG's resignation of Lycamobile audit

英KPMGが、 格安国際電話サービスのLycamobile（上場しているかどうかは未確認）という会社の監査人を退任したという記事。「監査目的で我々（KPMG)が必要と考えているすべての情報と説明を会社から」入手することができないためだといっています。

KPMG has finally thrown in the towel and resigned as auditor to the UK business of international phone call business Lycamobile, citing its inability to obtain “all the information and explanations from the company that we consider necessary for the purpose of our audit”

しかし、KPMGと会社のどちらから監査契約を打ち切ったのかで、もめているそうです。

But a row has broken out between the Big Four firm and its former audit client over whether it resigned or was pushed.

KPMGは、4月24日に退任届けを会社登記所に提出しましたが、会社のCFOは、同じ日に会社の方から監査人解任を通知した、会社から通知を受けた後だったにもかかわらずKPMが自ら退任したように称しているのは驚きであると述べているそうです。

Even as KPMG filed its resignation letter at Companies House, Lyca Group’s chief financial officer, Michael Landau, issued a statement stating that Lycamobile itself had given KPMG “formal notification to terminate their position” as auditor on 24 April.

That decision, he said, was taken on the basis that the company wanted to rotate its auditors “as is common place after several years”.

“To our surprise, later that day on 24 April 2017, KPMG purported to resign as auditor – after they had been terminated by the company.

他方、KPMGの方は、2016年の監査の完了をもって退任すると2016年11月に会社に通告済みだといっているそうです。

Describing Lycamobile's timeline as "inaccurate", KPMG said that it had advised Lycamobile as far back as November 2016 that it intended to resign as auditor after it had completed the 2016 audit. It then shared its draft resignation documents with Lycamobile’s management in early April this year.

会社側の要請で退任の公表を遅らせたのに、監査人を解任するという株主総会決議案を受け取って驚いたと、KPMGは述べています。

“We delayed issuing the resignation at management’s request. Given our clear stated intentions to resign, we were therefore surprised to receive a copy of a proposed shareholder resolution to dismiss us as auditors.”

Since the resolution is subject to approval by the shareholders at Lycamobile’s AGM which has yet to take place, KPMG said, it proceeded as planned to resign as auditor.

KPMGは、2014年に前任のEYから監査を引き継いだそうです。EYも自ら退任したのですが、その際は、退任届けの中で、退任の背景に関して特に記載すべき事項はないとしていました。

KPMG revealed that its relationship with Lycamobile had been a struggle from the moment it took over the audit from EY in 2014. EY had also resigned but said in its resignation letter that there were no circumstances that needed to be brought to the attention of company members or creditors.

精力的に監査作業を進めたにもかかわらず、2014年、2015年に続き、2016年も、会社から、監査に必要なすべての情報と説明を入手することができなかったといっています。十分な会計記録が保持されていると判断することができなかったともいっています。

“We have been auditor for three years," KPMG said, "and have worked tirelessly with the company over that time. But as with 2014 and 2015, again in 2016, we were not able to obtain all the information and explanations from the company that we considered necessary for the purpose of our audit.

“We were also unable to determine whether adequate accounting records have been kept by the company.”

2016年の監査報告書にもふれています。会社が運営されている関連当事者間の構造が複雑で、関係会社に対する債権134百万ポンドに関する証拠が限定されていた、会計記録不備のため、対関連当事者債権残高の測定と開示に関する十分かつ適切な監査証拠を、他の監査手法を用いても、入手できなかった、と述べているそうです。

In his auditor’s report on the 2016 accounts, KPMG partner David Neale once again drew attention to £134m owed to Lycamobile by related companies. “The audit evidence available to us was limited because of the complex nature of the related party structure the company operates within.”

He added that because of the state of the company’s records, the firm was unable to obtain sufficient appropriate audit evidence about the measurement and disclosure of the related party balances by using other audit methods.

継続企業の前提に基づいて財務諸表を作成することの適切性についても疑義を示しています。

He also revealed that the audit team was unable to confirm the appropriateness of preparing the financial statements on a going concern basis again because the audit evidence was limited.

ということで、意見不表明という結論だったようです。

The firm declined to give the financial statements an audit opinion.

会社の重要性はだいぶ違いますが、東芝の意見不表明問題、監査人交代問題を考える参考になりそうです。つまり、監査人が努力したにもかかわらず十分な監査証拠が得られなければ、当然、意見不表明になる（職務放棄ではない）、場合によっては監査人を辞任しなければならなくなるということです。しかし、監査人からその事情をきちんと説明しないと、会社から自分の都合のいいように発表されてしまうという教訓も含まれています。