Audit firms asked to address exam cheating following Big Four scandals
ビッグ4事務所の米国、カナダ、オーストラリア法人で、試験でのカンニングが発覚したことを受けて、英国の財務報告審議会（FRC）が、国内の監査事務所と職業専門家団体に対して、予防措置をとるよう求めたという記事。
The UK’s accounting watchdog has called on audit firms and professional bodies to ensure exam cheating does not occur in the UK following reports of staff at Big Four firms cheating at exams in the US, Canada and Australia.
The Financial Reporting Council (FRC) wrote to the CEOs of the largest auditors of UK listed companies last week, to express how “deeply concerned” it is about these events and “the potential impact” on UK audit firms.
当サイトでも米国のＥＹが多額の罰金を課せられた事件を取り上げましたが、それ以外にも、カナダとオーストラリアでカンニング事件が起きていたようです。
2月には、1100人もの監査従事者がかかわるカンニング事件に対し、PwCのカナダ事務所が90万ドルの罰金を課せられています。少なくとも、2016年から2020年にかけて、1200人のPwC職員が研修での試験で、答を共有していたそうです。
In February, PwC Canada was fined more than $900,000 by regulators over exam cheating involving 1,100 of its auditors.
It was revealed by the Canadian Public Accountability Board that from at least 2016 to early 2020, more than 1,200 PwC personnel were involved in improper answer sharing related to training tests.
同様に、KPMGのオーストラリア事務所も、2021年9月に、45万オーストラリアドルの罰金が課されています。
Similarly, KPMG Australia was fined A$450,000 in September 2021 for exam cheating. It was revealed by the Public Company Accounting Oversight Board that from at least 2016 until early 2020, more than 1,100 employees were involved in either providing or receiving answers.
PwCカナダの事件の記事。
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PwC Canada fined $950K for internal training exam cheating
The details: From at least 2016 until early 2020, PwC Canada’s quality controls failed to identify more than 1,200 firm professionals were involved in improper answer sharing during online internal training exams regarding auditing, accounting, and professional independence, according to the PCAOB’s order. More than 1,100 of the employees were from the firm’s assurance practice and were primarily junior level.
カナダでは、EYも調べられているようです。
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Canada's accounting regulator to review EY after US firm hit with big fine
日本でも、あずさ監査法人などでの継続的専門研修不正受講問題がありましたが、課徴金が課せられるところまではいっていません。
EY Cheating a ‘Wake-Up Call’ as SEC Targets Market Gatekeepers（ブルームバーグ）
学者が辛辣なコメントをしています。
Francine McKenna, who teaches financial accounting at the Wharton School of Business, sees a “pervasive disregard for the seriousness” of such training and testing among audit firm leaders—and that trickles down to staff. “There is no meaning to it. It’s something you have to get through,” she said.
