米ＰＣＡＯＢ、検査非協力でＰＫＦ香港を処分（economia より）

PCAOB bans PKF for three years

会計事務所の国際的ネットワーク、ＰＫＦに加盟している香港の事務所が、米ＰＣＡＯＢから処分を受けたという記事。ＰＣＡＯＢの検査に協力しなかったのだそうです。

Chinese-based audit firm PKF has been banned after failing to cooperate with a board investigation of their audits in a US company

ＰＫＦと3人の従業員が、中国に本拠を置く米国上場会社の監査の調査で証言を拒んだため、処分がなされたものです。

The Public Company Accounting Oversight Board (PCAOB) said it settled disciplinary orders against PKF and three employees after they refused to testify as part of their investigation into the China-based company.

事務所はＰＣＡＯＢへの登録が3年間停止され、3人の従業員は、その期間、ＰＣＡＯＢ登録事務所の関係人となることを禁止されます。

As a result, the US audit regulator censured and revoked the firm’s registration for three years. The employees were also barred from being an associated person with a registered public accounting firm for the same amount of time.

ＰＫＦ側は、中国財務省か中国証券監督委員会の承認を得なければならないので、証言できないといっていたそうです。ＰＣＡＯＢは、その理由付けは有効ではないと述べています。

The firm declared it would not testify about the audits because the board had to get the Chinese ministry of finance or China Securities Regulatory Commission’s approval. However, the PCAOB said the firm’s justification was not valid.

本当に中国政府の承認を得なければ検査に協力できないのか、それとも、（クライアントに気を使って？）証言したくないだけなのか、よくわかりません。

事務所側とすれば、ＰＣＡＯＢから処分されても、米国上場企業関連の監査ができなくなるだけで、他の仕事は制限されません。協力拒否で処分されても、ダメージはあまりないと判断したのかもしれません。

ＰＣＡＯＢのプレスリリース。

PCAOB Sanctions Hong Kong Audit Firm and Three Individuals
For Failing to Cooperate with Board Investigation

PKF (PKF HK), a partnership based in the Hong Kong Special Administrative Region of the People's Republic of China, and three of its associated persons, failed to cooperate with a Board investigation by refusing to comply with formal demands for testimony as part of a Board investigation in connection with their audits of a China-based company.

Respondents based their refusal, in part, on a view that the PCAOB could not require their testimony other than through a request to Chinese authorities for assistance under a 2013 Memorandum of Understanding on Enforcement Cooperation (MOU) between the PCAOB and Chinese authorities. As the orders point out, respondents' reliance on the MOU was not a valid justification for their refusal to cooperate with demands in a PCAOB investigation because it does not alter a registered firm's legal obligation to cooperate with a PCAOB investigation.