会計ニュース・コレクター（小石川経理研究所）

PwC fined £6.5m over Redcentric

英国財務報告審議会（FRC）が、PwCに対して、６．５百万ポンドの罰金を課したという記事。RedcentricというIT関係の会社の監査に関連する処分で、2人のパートナー個人も処分を受けています。

The Financial Reporting Council (FRC) has fined Big Four firm PwC £6.5m and imposed sanctions against two of its partners in relation to the firm’s Redcentric audit


実際の罰金額は、４．５百万ポンドに減額されています。パートナーへの罰金は、それぞれ20万ポンド（14万ポンドに減額）です。

PwC had the fine reduced to £4.5m for admissions and early disposal, while partners Jaskamal Sarai and Arif Ahmad were both fined £200,000 – reduced to £140,000.

Redcentric社の2015年3月期と2016年3月期の財務諸表監査が問題とされています。

PwC and both partners were severely reprimanded following the investigation into the firm’s audit of the IT provider’s financial statements for the years ended 31 March 2015 and 2016, which began in February 2017.

FRCの最終決定によると、無数の違反があり、法定監査を実施する能力が大きく欠けていたとともに、職業的懐疑心を発揮していないさまざまな例もあったとのことです。

The final decision notice issued by the FRC found numerous breaches of relevant requirements which it said evidenced “a serious lack of competence in conducting the statutory audit work,” as well as various breaches that related to “the auditors’ failure to exercise profession scepticism”.

FRCと合意した内容で、リーズ事務所（リーズはイングランドの北部にある都市）の監査部門への監視と支援を増強するという条件も課しています。（日本と同じで地方事務所が弱いということでしょうか。）

The FRC also imposed a condition that the firm “supplement the monitoring and support of the Leeds office audit practice on terms which have been agreed with the FRC”.

PwC Fined Over Audit Failure（CFO）

The regulator said PwC made numerous errors in its audits, some of which were of a “fundamental nature, evidencing a serious lack of competence in conducting the audit work.”

“Professional skepticism was lacking in this audit,” Claudia Mortimore, deputy executive counsel at the FRC, said. “Had it been applied, it is likely that certain material misstatements would have been detected.”

こちらは英KPMGに対する罰金の記事。最終決定はまだのようですが、12.5百万ポンドの罰金が提案されています。
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FRC proposes £12.5m fine for KPMG over BNY Mellon（economia）

財務諸表監査に関する違反ではなく、金融機関のコンプライアンス報告書に関する業務が問題となっているようです。

The Financial Reporting Council (FRC) has requested KPMG be fined £12.5m for failures in relation to the Big Four firm’s audit work on the Bank of New York (BNY) Mellon

KPMG and its partner Richard Hinton had previously admitted misconduct in relation to its 2011 compliance reports for The BNY Mellon Limited and the BNY Mellon London Branch.

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