德勤 两前 CEO 遭 PCAOB 禁业处罚

德勤土耳其两任CEO 遭 PCAOB 禁业处罚

美国上市公司会计监督委员会PCAOB今天宣布，禁止德勤土耳其前两名高级合伙人的执业资格。

PCAOB发现，在德勤土耳其担任首席执行官的两名合伙人，Huseyin Gurer 和 Gokhan Alpman，在2014年PCAOB的检查前，在明知到该公司篡改审计工作底稿，然而他们并没有试图阻止。篡改审计工作底稿事件最终导致了对德勤土耳其和另外两名前雇员的指控。

此外，今天，PCAOB还处罚了该所的第三位高级合伙人， Ömer Tanriöver ； 他是该所的原风险和声誉管理负责合伙人，遭处罚的原因是在PCAOB 调查过程中，他未能与PCAOB进行合作。

“审计公司及其人员有一项基本的责任，就是要诚实行事。这种诚信始于他们的高层领导和他们对所监督的审计业务定下的基调。 PCAOB 主席说道。"Audit firms and their personnel have a fundamental duty to act with integrity. That integrity begins with their senior leaders and the tone they set for the audit practices they oversee," said William D. Duhnke, PCAOB Chairman.

PCAOB 主席还指出:“当审计公司领导层失职时，PCAOB将采取适当行动，让领导层负起责任。”

除了禁业处罚之外，Gurer被罚款25000美元。PCAOB 允许Gurer和Alpman在三、两年之后申请取消禁业处罚；然而，对Tanriover的禁业处罚则是永久的； 这是因为他拒绝向PCAOB调查人员提供所需要的调查信息。

“今天宣布的命令表明，德勤土耳其的前CEO们非但没有在高层设定恰当的基调，反而直接导致了公司的道德缺失，并正面临着这种行为的严重后果，”PCAOB执法和调查部门主管克劳迪斯•b•莫德斯蒂(Claudius B. Modesti)表示。

他补充说:“此外，对该公司前风险和声誉管理合伙人实施最严厉的制裁，表明了与PCAOB调查合作的重要性。”

PCAOB的命令也谴责了Gurer, Alpman和Tanriover，他们在各自的命令中既不承认也不否认这些发现。

2017年12月，PCAOB发布命令，发现该公司和另外两家前合伙人篡改改了旨在审查PCAOB检查员的文件。PCAOB 同时指出，其认可德勤土耳其和这些前合伙人在调查中提供了特别的合作，从而减轻了处罚。

以下是PCAOB 的公告

Former Senior Partners of Deloitte Turkey Sanctioned for Misconduct In Connection with a PCAOB Inspection and Investigation

Washington, May 10, 2018    

The Public Company Accounting Oversight Board today announced that it has barred two former senior partners of Turkey-based DRT Bagimsiz Denetim ve Serbest Muhasebeci Mali Musavirlik A.Ş. (Deloitte Turkey) from associating with a PCAOB-registered accounting firm.

The PCAOB found that the partners, Hüseyin Gürerand Gökhan Alpman who both served as chief executive officers of Deloitte Turkey, were aware of an effort at the firm to improperly alter documents in advance of a 2014 PCAOB inspection and they did not try to stop it. The document alterations ultimately led to charges against Deloitte Turkey and two other of its former personnel.

The Board today also barred a third senior partner, Ömer Tanriöver the former risk and reputation leader, for failing to cooperate with a PCAOB investigation of the matter.

"Audit firms and their personnel have a fundamental duty to act with integrity. That integrity begins with their senior leaders and the tone they set for the audit practices they oversee," said William D. Duhnke, PCAOB Chairman.

"When firm leadership fails in its responsibilities, the Board will take appropriate action to hold that leadership accountable," he added.

In addition to the bar, Gürer was fined $25,000. Gürer and Alpman may apply to have their bars lifted after three and two years, respectively. Tanriöver's bar is permanent. Tanriöver refused to provide information in response to demands from PCAOB investigators.

"The orders announced today make clear that, far from setting an appropriate tone at the top, Deloitte Turkey's former CEOs directly and substantially contributed to the firm's ethical lapses and are facing the serious consequences of that behavior," said Claudius B. Modesti, Director of PCAOB Enforcement and Investigations.

"In addition, the imposition of the severest of sanctions on the firm's former risk and reputation leader demonstrates the importance of cooperating with PCAOB investigations," he added.

The PCAOB orders also censured Gürer, Alpman, and Tanriöver, who neither admitted nor denied the findings in their respective orders.

In December 2017, the Board issued orders finding that the firmand two other former partners improperly altered documents intended for review by PCAOB inspectors. In those orders, the Board credited the firm and those former partners with providing extraordinary cooperation in the investigation, which resulted in reduced sanctions.

The PCAOB investigation was conducted by Alan Lo Re, with the assistance of Tiffany Johnson. The investigative team was supervised by William Ryan and Marion Koenigs.

The PCAOB oversees auditors' compliance with the Sarbanes-Oxley Act, professional standards, and PCAOB and Securities and Exchange Commission rules. Further information about the PCAOB Division of Enforcement and Investigations is available on the PCAOB website. Firms or individuals wishing to report suspected misconduct by auditors, or to self-report possible misconduct, may use the PCAOB Tip & Referral Center.

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