デロイト、ChinaCast Education社の監査を巡って訴訟を提起される

Deloitte sued by investment funds over ChinaCast Education losses（South China Morning Post紙より）（ロイター配信）

ChinaCast Educationという教育事業を行っている中国の会社への投資で損失が出た責任があるとして、Deloitte Touche Tohmatsuの中国と米国の事務所を、米国のファンドが訴えたという記事。

A group of investment funds is suing the mainland Chinese and United States affiliates of Deloitte Touche Tohmatsu, blaming them for investor losses at ChinaCast Education.

The funds, all in the US, are seeking to recover tens of millions of dollars of investment losses from Deloitte, which audited the Chinese company's financial statements. The lawsuit was filed in Manhattan.

この会社はナスダックに上場していましたが、アニュアルレポートの提出がなされなかったため、昨年上場廃止になっています。

ChinaCast, which provides post-secondary education and e-learning in China, sold shares in the US on the Nasdaq stock exchange. It was delisted last year for failing to file its 2011 annual report.

この会社では「さまざまな違法行為の可能性を提起する」ような、前の経営者にかかわる取引が見つかったそうです。

The company has been under pressure since ousting its former chief executive, Ron Chan, last year. ChinaCast said at the time that it had uncovered questionable activities and transactions involving Chan that "raise the spectre of possible illegal conduct".

原告側は、ChinaCastの資産が前経営者の所有する企業に移され、そのような「恥知らずな略奪行為」をデロイトが発見しなかったと非難しています。

ChinaCast's assets were transferred to an entity owned by Chan, "a brazen looting" that Deloitte failed to detect, according to the plaintiffs' complaint.

訴状は、「ほとんどすべてが虚偽であった財務諸表の証明書に、デロイトは名称とブランドを載せた」と述べています。

"Deloitte put its name and brand behind the certification of financial statements that were almost entirely false," the complaint said.

ChinaCastの監査を行っていたのはデロイトの上海の事務所でしたが、米国のDeloitte & Toucheのパートナーが、監査チームの主要メンバーとなっており、その関係で米国の事務所も訴えられたようです。

Deloitte's Shanghai-based affiliate audited ChinaCast's annual reports for 2007 to 2010, according to the complaint.

The complaint said Deloitte & Touche, the US audit firm, controlled the audit of ChinaCast's financials because one of its partners was a key audit team member for issues involving compliance with US accounting standards.