米SEC、監査人の独立性違反をまとめて摘発（CFOより）

Regulators Crack Down on Auditor Independence Violators

米国のSECが、8つの監査事務所に対して、独立性違反で処分を課したという記事。監査をしながら、その会社の財務諸表を作成していたという違反です。

The U.S. Securities and Exchange Commission announced Monday it had sanctioned eight audit firms for using information provided by brokerage firms during audits when they prepared the same clients’ financial statements.

By violating auditor independence rules, the SEC noted in a news release, the audit firms put themselves in the position of auditing their own work and inappropriately aligned themselves with the interests of clients’ management teams in helping prepare the books rather than strictly auditing them.

8事務所のうちの6事務所は、合計14万ドルの罰金支払いに合意しました。2事務所は罰金は課されませんでしたが処分を受けています。

Six of the eight firms — BKD, Boros & Farrington, Lally & Co., Lerner & Sipkin, OUM & Co., and Joseph Yafeh CPA — agreed to pay a total of $140,000 in civil penalties as part of settlements of the SEC’s allegations. Brace & Associates and Robert Cooper & Co. were censured but not fined.

Lerner & Sipkinという事務所が最大の罰金（5万5千ドル）を課されています。同事務所は、74社の証券会社クライアントのうち70社の監査において、監査から得られた情報を使って、そのクライアントの財務諸表を作成していました。

In the SEC case, Lerner & Sipkin agreed to pay the largest fine ($55,000). During fiscal 2010 through 2012, the SEC said, the firm used information from audits of about 70 of its 74 broker-dealer clients to prepare their financial statements.