美国证券交易委员会(SEC)宣布,审计公司BF Borgers
CPA及其持有人涉嫌从事“大规模欺诈”,除需缴纳罚款外也将永久终止会计师执业资格。纪录显示,这家公司服务的客户中,包括前总统特朗普担任大股东的特朗普媒体(Trump
Media)。
CNBC报道,SEC在发表声明的同时,也表示案件牵涉1500多份文件,证明设在科罗拉多州的BF Borgers
CPA及其持有人博格斯(Benjamin
Borgers),在会计业务中从事“大规模欺诈”,公司及博格斯本人已支付1400万元民事罚款,并同意永久终止会计师执业资格。
BF
Borgers并没有承认或否认SEC的指控,但当局形容这家公司如同“虚假审计工场”,于2021年1月至2023年6月期间,每逢审计或季度审查客户业务时,“故意而且系统地”违背上市公司会计监督委员会(PCAOB)的标准,但同时又向客户撒谎,宣称公司的行为符合PCAOB规定。此外,这家公司还捏造审计文件,宣称自己符合相关要求,并在逾500份公开审计报告中作出虚假陈述。
SEC执法部门主管格雷瓦尔(Gurbir Grewal)发表声明,批评BF
Borgers及博格斯牵涉的问题,规模在美国金融市场历史中数一数二,导致上市公司向政府呈交不合规格的文件,不单令失常和投资者面临风险,也损害了公众对金融制度的信心。SEC表示,受影响企业应设法补救,例如寻找新的会计公司,翻查以往文件并修正任何错误。
值得关注的是,BF Borgers不久前曾承接特朗普媒体公司的业务,当时特朗普媒体正与上市空壳公司Digital World
Acquisition Corp合并,重组后于今年3月上市,特朗普媒体的董事局也同意,继续聘用BF Borgers为审计公司。
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