海外ビッグ4・準大手事務所関連記事

ひとつ下で、KPMGを中心に英国のビッグ4への批判を取り上げましたが、ついでに、海外ビッグ4・準大手事務所に関連する記事をいくつか紹介したいと思います。

（話題がバラバラで少しとりとめがない話が続くので、海外事情に興味がない方はパスしてください。）

Former KPMG SA partner faces six charges in Gupta case（economia）

KPMG南アフリカ事務所の元監査パートナーが、当局から処分を受けることになりそうだという記事。このパートナーは、当時の政権との癒着が問題となっているグプタ家という富豪の関係会社（非上場）と Linkway Trading社の監査を担当していました。

Jacques Wessels, former lead partner on the audits of non-listed Gupta entities and auditor of Linkway Trading, is facing six charges from the Independent Regulatory Board for Auditors (IRBA)

The South African audit watchdog has charged Wessels with improper conduct for his work on Linkway Trading.

専門サービスの遂行において不正があり、また、監査関連法令への違反があったとされています。

The charges include, among other things, dishonesty in performance of professional services duties, and contravention or failure to comply with certain provisions in set out in the Auditing and Act and Auditing Profession Act. The hearing was yesterday and evidence was presented by the lead witness Janica Boschoff.

2017年8月、「民主同盟」の指導者、ミュージー・メイメイン氏は、200ページもの告発状を取り出し、Linkway Trading社が、ある畜産プロジェクトのための公的資金を資金洗浄するスキームに関与していたことを明らかにしました。

In a speech in August 2017, Democratic Alliance leader Mmusi Maimane produced a 200-page indictment that included allegations of Linkway Trading’s involvement in a scheme to launder public funds earmarked for a Vrede Dairy Farm project.

Linkway Trading was one of the companies allegedly involved in a scheme to misappropriate the funds that were then used to pay for a Gupta family wedding in Sun City in 2013.

単なる監査不備なのか、政権に忖度して公的資金不正流用という重大犯罪をあえて見逃していたのか．．．

KPMG South Africa to cut 400 staff and close offices（economia）

政治がらみのスキャンダルで、南アのKPMGは存亡の危機を迎えているようです。

The embattled Big Four firm is set to close regional offices, cut hundreds of staff and call in international leadership

KPMG South Africa has announced the “reshaping” of its business after a scandal-hit year in which it has lost number of major clients and been investigated for its work with the controversial Gupta family.

Today the firm revealed that up to 400 staff will lose their jobs and that some of its regional offices will be shut.

FRC investigates KPMG over Conviviality audit（economia）

英FRCが、Convivialityという飲料卸売り会社（2018年4月に破綻）に関して、KPMGを調査するという記事。

The Financial Reporting Council (FRC) has announced an investigation into the Big Four firm over its audit of the now defunct drink wholesaler

突如、30百万ポンドもの税金が発生したことが、破綻の原因のひとつだったようです。

Conviviality, which owned popular off-licenses such as Bargain Booze and Wine Rack, went into administration on 5 April 2018 after being hit with an unexpected £30m tax bill.

2017年4月期の監査が対象だそうです。

The FRC said the investigation concerned the preparation, approval and audit of Conviviality’s financial statements for the year ended 30 April 2017.

KPNGは、監査は適切に行ったが、調査には協力すると言っています。

“We believe we conducted our audit appropriately and will co-operate fully with the investigation,” a spokesperson for KPMG said in response.

KPMGは、（破綻の原因として？）2018年初めに粗利が急減したことと、短期のキャッシュフロー予測に織り込んでいなかった、税務当局への多額な支払いを指摘しています。

They also pointed to a “short term funding requirement” created by margin weakness at the start of 2018, reported by the company, and a “significant payment to HMRC” that was not accounted for in short term cash flow projections.

KPMG France falls foul of US audit watchdog（economia）

こちらは、KPMGのフランス事務所が、PCAOBの検査で厳しい指摘を受けたという記事。

US audit watchdog, the Public Company Accounting Oversight Board (PCAOB), has strongly criticised audit work carried out by KPMG France on a company listed in the US

問題となった監査は、米国上場企業を対象としたものですが、KPMGフランス事務所は主たる監査人ではない役割（つまり他の監査人）でした。不備が非常に重要なものだったので、当該監査におけるKPMGフランスの役割を果たすのに十分かつ適切な証拠を入手していなかったと、PCAOBは判断したそうです。

In the latest inspection report on the Big Four firm’s audit quality, PCAOB inspectors unearthed deficiencies “of such significance” in an audit in which it played a role but was not the principal auditor, that they were forced to conclude that it had “not obtained sufficient appropriate audit evidence to fulfil the objectives of its role in the audit”.

KPMG to replace PwC as Rio Tinto auditor（economia）

これはKPMGにとってよいニュースです。資源大手のリオ・ティント社の監査人が、PwCからKPMGに交代するそうです。PwCは40年間監査人を務めていました。

International mining company Rio Tinto group has announced it is to part company with auditor PwC after nearly 40 years

2019年の株主総会で承認されれば、2020年1月から交代するするそうです。このくらいの規模の会社ともなれば、長期の移行期間が必要なのでしょう。

The firm will remain auditor for the 2019 financial year but will hand over to Big Four rival KPMG on 1 January 2020, subject to shareholder approval at the 2019 agm.

Yoga to help stressed KPMG auditors（economia）

ビッグ4の仕事はストレスまみれですが、英KPMGではヨガをストレス解消のために取り入れているそうです。

The Big Four firm has introduced yoga and mindfulness sessions for its staff as part of a three-day training excursion

The KPMG Audit University, as it is named, has been set up by UK head of audit Michelle Hinchcliffe and aims to help the firm’s 4,000 auditors deal with the stresses of their roles.

“Auditors are under significant pressure to perform and I think stress levels are increasing,” said Hinchcliffe.

ここからはKPMG以外の話題。

FRC investigates Deloitte over SIG audit（economia）

英FRCが、SIG社という建設資材供給会社の監査に関連して、デロイトを調査するという記事。

The Financial Reporting Council (FRC) has launched an investigation into Deloitte over its audit of the troubled construction supplies distributor

現預金と仕入業者からのリベートについて焦点を当てて調べるそうです。

The probe relates to financial statements of SIG plc for the years ended 31 December 2015 and 2016 and will focus on the audit of cash and supplier rebates.

この会社の5月の株主総会では、デロイトの再任が否決されています。その3ヶ月前に、何年も利益水増しを続けていたことが会社から明らかにされていました。

Last month a majority of SIG shareholders revolted against the reappointment of Deloitte as auditor.

This came just three months after it was revealed that SIG had been exaggerating profits for years.

PCAOB takes Deloitte UK to task over audit quality（economia）

KPMGフランスと同じように、英国デロイトもPCAOB検査で厳しく指摘を受けています。

Deloitte UK has fallen foul of the inspectors from the US Public Company Accounting Oversight Board (PCAOB)

In the latest report on the Big Four firm, which audits 12 companies listed in the US and works on 114 others where it is not the lead auditor, the inspectors found a number of deficiencies in the firm’s work.

These included one which was so significant that the inspectors felt the firm, when it issued its audit report, had not gathered “sufficient appropriate audit evidence” to back up its opinion that the financial statements were prepared fairly, in all material respects, in accordance with the applicable financial reporting framework.

EY Canada falls foul of US watchdog（economia）

EYカナダ事務所も．．．

EY Canada gave a clean audit opinion to a client company which subsequently disclosed a material weakness that the firm had failed to uncover, the Public Company Accounting Oversight Board has revealed

PwC quizzed over £50m Carillion fees（economia）

破綻した建設会社カリリオン社の管財人業務で多額な報酬を取っているのではないかなどと、英国会議員からPwCが追及されているという記事。

MPs have written to PwC and the Official Receiver asking about potential conflicts of interest and fees arising from the Big Four firm’s appointment as special manager to Carillion’s liquidation

50百万ポンドの報酬がPwCに支払われるという話があるそうです。（ぼったくり批判？）

As part of their joint inquiry into the construction services company’s collapse, Rachel Reeves and Frank Field, chairs of the Business, Energy and Industrial Strategy and the Work and Pensions committees respectively, want to know whether it is true PwC is to be paid £50m for its work on Carillion, how much it has received so far and the reason for the 20% premium on services provided post liquidation revealed in the National Audit Office’s report on the government’s handling of Carillion’s collapse.

過去にPwCが行ったサービスとの利益相反を、どのように解消したのかを明らかにすることも求めています。

The chairs also ask the firm to clarify the actions it has taken – whether under pressure from the Official Receiver or voluntarily – to manage conflicts of interest with previous work that it carried out for Carillion and with advice it gave to Carillion directors who are currently being investigated by the Insolvency Service.

PwCが会社と癒着していたのではないか、そのために旧経営陣への追及が甘くなるのではないかとの懸念があるようです。

In their letter to the Official Receiver, they express concern that PwC’s conflicts of interest might jeopardise possible actions against the former directors and ask whether the Insolvency Service has considered hiring a second firm to help in the investigations.

PwC UK goes fully mobile（economia）

英PwCが固定回線の電話を廃止するという記事。より柔軟で効率的な働き方を受け入れるためだそうです。

The Big Four firm plans to cut landlines across its UK offices to embrace a more flexible and “efficient way of working”

A spokesperson for PwC said that with the use of landlines falling, the scheme will tie in with its employees’ increasingly flexible approach to work.

Former Grant Thornton Johannesburg director sues firm（economia）

昨年セクハラ問題を提起したグラントソントン・ヨハネスブルグ事務所の元ディレクターが、事務所を訴えたという記事。

Nerisha Singh has taken legal action against her former employer for perceived failures surrounding her allegations of sexual harassment last year

事務所に「セクシャルハラスメント、ハラスメント、セクハラ被害を申し立てたことによる不公平な扱い」などの責任を取ることを求めているそうです。

The aim is to get Grant Thornton Johannesburg to take accountability for, among other things, “sexual harassment, harassment, victimisation, secondary victimisation of [Singh], including failure to protect her, because of being a complainant of sexual harassment,” her attorney, Natasha Moni, said.

Singh also wants the firm to accept responsibility for constructive and unfair dismissal, for race and gender discrimination, and perceived bad faith towards her for being a complainant, as well as career loss and damage to her reputation.

日本の大手・準大手監査法人は、虎の威を借るように、提携しているビッグ4など海外ネットワークのブランドを前面に押し出すようになっていますが、それらの悪い評判も同時に引き受けるべきでしょう。

控訴するようですが...
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