{"id":1091,"date":"2024-09-22T04:42:54","date_gmt":"2024-09-21T20:42:54","guid":{"rendered":"https:\/\/www.kafeizha.com\/?p=1091"},"modified":"2024-09-22T04:42:54","modified_gmt":"2024-09-21T20:42:54","slug":"%e6%99%ae%e5%8d%8e%e6%b0%b8%e9%81%93%e8%b0%83%e6%9f%a5%e7%84%a6%e7%82%b9%e8%bd%ac%e5%90%91%e9%a6%99%e6%b8%af%ef%bc%8c%e4%b8%ad%e5%9b%bd%e5%88%9b%e7%ba%aa%e5%bd%95%e7%bd%9a%e6%ac%be%e4%b9%8b%e5%90%8e","status":"publish","type":"post","link":"https:\/\/news.tomjun.com\/?p=1091","title":{"rendered":"\u666e\u534e\u6c38\u9053\u8c03\u67e5\u7126\u70b9\u8f6c\u5411\u9999\u6e2f\uff0c\u4e2d\u56fd\u521b\u7eaa\u5f55\u7f5a\u6b3e\u4e4b\u540e"},"content":{"rendered":"

\u65b0\u95fb\u6765\u6e90\uff1a<\/b>www.bloomberg.com
\u539f\u6587\u5730\u5740\uff1a<\/b>PwC Probe Spotlight Shifts to Hong Kong After Record China Fine<\/a><\/font>
\u65b0\u95fb\u65e5\u671f\uff1a<\/b>2024-09-16<\/p>\n

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The focus of a lengthy probe into \u2019s China business now shifts to Hong Kong after the accounting firm was hit with a record fine in the mainland over its audit of failed developer .Hong Kong\u2019s Accounting and Financial Reporting Council said its review of PwC\u2019s local practice, which is separate from China\u2019s probe, is still according to a Friday. An AFRC spokesperson said the watchdog had no further comment.The review shows that PwC\u2019s troubles in Greater China are far from over after the firm was fined 441 million yuan ($62 million) and suspended for six months by regulators. Chinese authorities said Evergrande inflated its revenue by 564 billion yuan over two years, in one of the nation\u2019s biggest accounting frauds.Hong Kong\u2019s accounting regulator can mete out as much as ($1.3 million) in fines if it disciplines PwC. Though it\u2019s based in China, Evergrande is regulated in Hong Kong because its stock traded in the financial hub. \u201cThe severe penalty coming from the mainland will add pressure to Hong Kong regulators,\u201d said , an accounting and law professor at HKU Business School. \u201cThe Chinese regulator\u2019s characterization of this matter is not only a serious auditing fault, but also to an extent, a collusion with Evergrande.\u201dRead more: PwC China, which covers Hong Kong, audited Evergrande, while its mainland partnership, known as PwC Zhong Tian, worked with Hengda Real Estate Group, Evergrande\u2019s mainland unit.PwC said it\u2019s taking steps to address the problems, acknowledging that the work on Hengda \u201cfell below our own high standards and the standards our stakeholders rightly expect of us,\u201d according to a statement. \u201cWe deeply regret and apologize for the impact this has had on our clients and people.\u201dThe firm also in Hong Kong filed by Evergrande\u2019s liquidators as they try to recover creditors\u2019 investments in the failed developer, which defaulted in 2021 as China\u2019s housing crisis began to spiral. The liquidators cited the accounting firm\u2019s \u201cnegligence\u201d and \u201cmisrepresentation\u201d in the auditing work.The probes and legal proceedings threaten to hinder business for PwC, which had more revenue in China than any of the Big Four accounting firms as recently as 2022. Several listed companies have already parted ways with the firm, while China has also been instructing its biggest companies to the Big Four auditors over data risks, Bloomberg News reported earlier. \u201cIt is very likely that there will be a mass exodus,\u201d said Gao. \u201cIt will likely spell doom for PwC\u2019s business in China.\u201d Read more: PwC said the staff who worked on the audit are no longer with PwC. In other moves, Daniel Li stepped down as the territory senior partner for China, but will continue to support the business as chief accountant of the local unit. will take over on an interim basis and relocate to the region.Hudson is PwC\u2019s global chief risk and regulatory officer and executive chair heading Europe, the Middle East and Africa from London, according to the firm\u2019s .In addition to the executive moves, PwC Hong Kong has told clients it\u2019s considering another partnership to carry out future business and segregate new income from potential fines and lawsuits, people familiar with the matter said. The idea remained preliminary, the people said.Read more: Some clients have been consulting other Big Four firms and the regulators to see if they can drop PwC after using them for the first half of the financial year, according to people familiar who asked not to be identified because the discussions were private. Failing to publish financial reports due to a change in auditors can lead to a trading suspension. When asked if the exchange will grant extension to these companies, an HKEX spokesperson said the bourse expects listed firms \u201cto be fully compliant with the requirements of our Listing Rules.\u201dMeanwhile, several senior PwC partners in the region advising other industries than developers are considering early retirement to protect themselves from having to share the burden of any potential fines or compensation, people familiar said. The Evergrande case could spark similar actions from other troubled property developer clients and their creditors, the people said.Audit firms typically pay regulatory fines out of their own reserves because professional indemnity insurance generally doesn\u2019t cover these penalties, said , chairman of the Hong Kong Association of Registered Public Interest Entity Auditors. Partners can be asked to contribute the rest, based on each firm\u2019s policies, he said. These costs can be higher in Hong Kong since PwC\u2019s partnership there was registered with unlimited liability, whereas China\u2019s was limited.PwC China had 7.9 billion yuan in revenue in 2022 from about 400 clients from Shanghai to Hong Kong and New York, according to the . Asia-Pacific accounted for almost a fifth of global revenue in 2023.<\/p>\n

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