安永，遭美国证监会罚款1亿美元，涉员工CPA考试作弊
SEC表示，2017年至2021年间，有49名安永审计员工不当发送或接收了注册会计师考试道德部分的答案，还有数百人在专业继续教育课程中作弊。
“This action involves breaches of trust by gatekeepers within the gatekeeper entrusted to audit many of our Nation’s public companies. It’s simply outrageous that the very professionals responsible for catching cheating by clients cheated on ethics exams of all things,” said Gurbir S. Grewal, Director of the SEC’s Enforcement Division. “And it’s equally shocking that Ernst & Young hindered our investigation of this misconduct. This action should serve as a clear message that the SEC will not tolerate integrity failures by independent auditors who choose the easier wrong over the harder right.”
EY admits that, over multiple years, a significant number of EY audit professionals cheated on the ethics component of CPA exams and various continuing professional education courses required to maintain CPA licenses, including ones designed to ensure that accountants can properly evaluate whether clients’ financial statements comply with Generally Accepted Accounting Principles.
EY further admits that during the Enforcement Division’s investigation of potential cheating at the firm, EY made a submission conveying to the Division that EY did not have current issues with cheating when, in fact, the firm had been informed of potential cheating on a CPA ethics exam. EY also admits that it did not correct its submission even after it launched an internal investigation into cheating on CPA ethics and other exams and confirmed there had been cheating, and even after its senior lawyers discussed the matter with members of the firm’s senior management. And as the Order finds, EY did not cooperate in the SEC’s investigation regarding its materially misleading submission.
安永承认，多年来，大量安永审计专业人士在注册会计师考试的道德部分和维持注册会计师执照所需的各种继续专业教育课程中作弊，包括旨在确保会计师能够正确评估客户的财务报表是否遵守公认会计原则。
安永进一步承认，在执法部门对该公司潜在作弊行为进行调查期间，安永向该部门提交了一份文件，表明安永目前不存在作弊问题，而事实上，该公司已被告知可能在注册会计师道德方面作弊考试。安永还承认，即使在对注册会计师道德和其他考试作弊进行内部调查并确认存在作弊行为后，甚至在其高级律师与公司高级管理人员讨论此事后，它也没有更正提交的文件。正如命令所发现的那样，安永没有配合 SEC 对其具有重大误导性的提交的调查。