普华永道内地或罚5亿，传半年内不准签核财报、IPO文件

市场资讯08-23 13:56

炒股就看金麒麟分析师研报，权威，专业，及时，全面，助您挖掘潜力主题机会！　　转自：瑞恩资本RyanbenCapital 来源：信报财经　　四大会计师事务所（Big 4）之一的罗兵咸永道（内地分支称为普华永道）身陷中国恒大（03333.HK）财务造假案，有关调查即将尘埃落定。　　综合外电及市场消息，罗兵咸永道近日已知会客户，中国财政部将对普华永道作出处罚，最快9月起暂停其于内地的业务半年，据悉...

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4’历来最严厉的处罚。2023年德勤就曾因在中国华融（02799.HK，已改名为中信金融资产）审核中存在‘严重审计缺陷’，而被罚款2.119亿元，暂停北京分所经营业务3个月。\n　　不过，另一上市公司管理层形容，如今的处罚方案已较想象中为佳，相信只要其他国际及香港上市客户流失情况可控，相信罗兵咸不会有生存问题。\n　　公开数据显示，普华永道2022年收入79.2亿元，为内地最大审计行。罗兵咸永道仍拥有不少知名客户，金融机构如摩根大通、汇控（00005．HK）及港交所（00388．HK）；内地科网巨企则有腾讯（00700．HK）、阿里巴巴（09988．HK）、美团（03690．HK）等。\n　　极力安抚阿里腾讯等国际客\n　　英国《金融时报》引述消息报道，罗兵咸永道正积极安抚其国际上市客户（包括阿里、腾讯），希望能续聘该行完成2024年的审计，并鼓励一些客户签署2025年的服务合约。\n　　其中一名香港客户称，罗兵咸永道承诺会完成年度报告，故选择相信他们，不希望在此时落井下石（kick them whenthey‘re down）。\n　　事实上，中国证监会去年重申，国企通常不应聘请3年内遭受巨额罚款或其他处罚的审计师，故早在今年5月起，已有数十间国企陆续弃用罗兵咸永道及普华永道。据信报统计，过去数月内，罗兵咸永道至少流失50间中资上市公司客户，当中大部分属央企或金融机构，近月亦开始有少量民企弃用罗兵咸永道，最新有蓝筹股恒安国际（01044.HK）。\n　　恒安本周一（8月19日）表示，自1998年起已聘用罗兵咸，最近检讨后考虑到成本效益及维持良好企业管治后，决定更换核数师，改聘用德勤。\n　　有业内人士分析，很多上市港资企业在内地均有业务，审计行除了香港派人到内地作审计工作，也需要其内地团队帮忙，罗兵咸永道如落实在内地暂停业务半年，或无法从事相关审计工作，部分客户有机会转聘其他审计行，现时‘Big 4’中另外三大审计行已在积极‘抢生意’。\n　　长远而言，该人士直言，罗兵咸永道事件对业界整体生态造成较大变化，当其他三大会计师事务所‘吃不完’，业务或落到内地小型审计师行身上。此外，恒大清盘人有可能在内地当局正式公布处分后，再加强对罗兵咸永道的追溯行动，或对该行造成进一步打击。\n　　版权声明：所有瑞恩资本Ryanben 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