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KPMG前高管认罪 最高刑期六十五年

时间:2018-10-27    作者:吴博士    来源:未知

2018年10月16日,毕马威(KPMG)的一名前执行董事承认参与了一项利用会计监管机构泄露的机密信息,帮助该会计师事务所通过监管检查的计划。

现年52岁的辛西娅·霍尔德在曼哈顿联邦法院向美国地区法官保罗·奥特肯认罪。罪名是串谋诈骗美国政府和电信欺诈。

霍尔德在2015年加入毕马威(KPMG)之前,曾在行业监管机构——上市公司会计监督委员会(PCAOB)工作。今年1月,她是联邦检察官指控与这一舞弊计划有关的五人之中的一个。

她说,在毕马威工作期间,她从PCAOB的一个联系人那里获得了机密信息,并将这些信息转给了她的上司布莱恩·斯威特(Brian Sweet)。斯威特已经对相关指控认罪。

她说:“我对自己的行为感到后悔,我承担全部责任。”

霍尔德没有签署认罪协议。检察官在一封信中表示,他们认为根据量刑指南,会要求判处41至51个月的监禁。Oetken计划于2019年4月5日宣判。

此案的其他被告包括毕马威前高管戴维·米德登多夫(David Middendorf)、戴维·布里特(David Britt)和托马斯·惠特尔(Thomas Whittle),以及杰弗里·瓦达(Jeffrey Wada)。瓦达被控向霍尔德传递机密信息。预计他们将于2月出庭受审。

HOLDER,52,pled guilty to one count of conspiracy to defraud the United States,which carries a maximum sentence of five years in prison and a maximum fine of $250,000or twice the gross gain or loss from the offense;one count of conspiracy to commit wire fraud,which carries a maximum sentence of 20years in prison and a maximum fine of $250,000or twice the gross gain or loss from the offense;and two counts of wire fraud,which each carry a maximum sentence of 20years in prison and a maximum fine of $250,000or twice the gross gain or loss from the offense.Sentencing is scheduled for April 5,2019at 10:30a.m.

52岁的霍尔德认罪内容包如下:

(1)串谋诈骗美国政府的罪名,这项罪名最高可判处5年徒刑,最高可处以25万美元的罚款或相当于犯罪的毛利或损失的两倍的罚款;

(2)串谋进行电信欺诈的罪名,这项罪名最高可判20年徒刑,最高可处25万美元或2倍的罚款;

(3)两项电信欺诈罪,每项罪名最高可判处20年徒刑,最高可处25万美元或2倍的罚款,以犯罪所得或损失为由。审判定于2019年4月5日上午10点30分宣判。

以上认罪对应总的刑期高达65年;最终的实际刑期有待法院宣判。

Holder was arrested in January alongside her colleagues David Middendorf former KPMG national manager partner for audit quality and the professional practice,Thomas Whittle,former national partner in charge for inspections and David Britt,former banking and capital markets group co-leader.

Former PCAOB employee and KPMG partner Brian Sweet and former PCAOB inspector Jeffrey Wada were also arrested at the same time.

霍尔德于今年1月与她的同事:毕马威负责审计质量和执业实务的前全国管理合伙人,毕马威负责核查的前全国管理合伙人戴维·米德尔(David Middendorf)以及前银行和资本市场集团共同负责人戴维·布里特(David Britt)一起被捕。

前PCAOB雇员兼毕马威合伙人Brian Sweet和前PCAOB检查员Jeffrey Wada也同时被捕。

“Holder undermined the work of the SEC and the PCAOB by stealing confidential inspection information from her former employer,the PCAOB,and helping insiders at her new employer,KPMG,to cheat the regulatory system put in place to protect the investing public,”said US attorney Geoffrey Berman.

“This was a revolving door tainted by fraud and today we hold the defendant accountable for her conduct,”he added.

美国政府律师杰弗里·伯曼说:“霍尔德从她的前雇主PCAOB那里窃取机密的检查信息,并帮助她的新雇主KPMG的内部人员欺骗为保护投资大众而建立的监管体系,从而破坏了SEC和PCAOB的工作。”

“这是一扇被欺诈玷污的旋转门,今天我们要求被告对她的行为负责,”他补充道。

以下是美国司法部门的相关通告:

You are here

U.S.Att

Former PCAOB Inspections Leader And KPMG Executive Director Pleads Guilty To Scheme To Steal Confidential PCAOB Information In Order To Fraudulently Improve KPMG’s PCAOB Inspection Results

Geoffrey S.Berman,the United States Attorney for the Southern District of New York,announced that CYNTHIA HOLDER,a former Public Company Accounting Oversight Board (“PCAOB”)Inspections Leader and KPMG Executive Director,pled guilty today to participating in a scheme to defraud the Securities and Exchange Commission (the “SEC”)and the PCAOB by obtaining,disseminating,and using confidential lists of which KPMG audits the PCAOB would be reviewing so that KPMG could improve its performance in PCAOB inspections,the results of which were shared with,and utilized by,the SEC in carrying out its governmental functions.HOLDER pled guilty before the U.S.District Court Judge J.Paul Oetken.

Manhattan U.S.Attorney Geoffrey S.Berman said:“In the wake of the accounting fraud scandals of the early 2000s,Congress passed important laws to ensure the quality and accuracy of auditing work performed on publicly traded companies so that investors could have confidence in the reported financial results of those companies.The SEC was vested with the responsibility and authority of executing these laws and the PCAOB was created to play a key role:To audit the auditors.HOLDER undermined the work of the SEC and the PCAOB by stealing confidential inspection information from her former employer,the PCAOB,and helping insiders at her new employer,KPMG,to cheat the regulatory system put in place to protect the investing public.This was a revolving door tainted by fraud and today we hold the defendant accountable for her conduct.”

According to the allegations contained in the Indictment filed against HOLDER,along with her co-conspirators,David Middendorf,David Britt,Thomas Whittle,and Jeffrey Wada,and statements made in related court filings and proceedings:[1]

The PCAOB is a nonprofit corporation overseen by the SEC that inspects the audit work performed by registered accounting firms (“Auditors”)with respect to the financial statements of publicly traded companies (“Issuers”).The PCAOB inspects the largest U.S.accounting firms on an annual basis.As part of the inspection process,the PCAOB chooses a selection of audits performed by the accounting firm for a closer review.Until shortly before an inspection occurs,the PCAOB does not disclose which audits are being inspected,or the focus areas for those inspections,because it wants to ensure that an Auditor does not perform additional work or modify its work papers in anticipation of an inspection.Following the completion of an inspection,the PCAOB issues an Inspection Report containing any negative findings or “comments”with respect to both the specific audits reviewed and the accounting firm more generally.The PCAOB transmits these Inspection Reports to the SEC,which utilizes them in carrying out its agency functions.

KPMG is one of the largest accounting firms in the world.In recent years,KPMG fared poorly in PCAOB inspections and in 2014received approximately twice as many comments as its competitor firms.By 2015,KPMG was engaged in efforts to improve its performance in PCAOB inspections,including but not limited to recruiting and hiring former PCAOB personnel such as HOLDER and HOLDER’s co-conspirator,Brian Sweet.

KPMG’s efforts to improve inspection results,however,were not limited to legitimate means.Instead,between 2015and 2017,HOLDER,Middendorf,Whittle,Britt,Wada,and Sweet worked to illicitly acquire valuable confidential PCAOB information concerning which KPMG audits would be inspected,in an effort to game the system and improve inspection results.For example,after Sweet began employment at KPMG,but while HOLDER was still employed by the PCAOB,HOLDER fed Sweet confidential PCAOB information about certain pending inspections.HOLDER did so while simultaneously seeking employment at KPMG.During the pendency of her efforts to obtain employment at KPMG,HOLDER –in violation of PCAOB rules –continued to work on KPMG inspections at the PCAOB.Once she secured a job at KPMG,HOLDER stole valuable confidential information on her way out of the PCAOB and then passed it on to Sweet,her new boss at KPMG.

In March 2016,HOLDER obtained the PCAOB’s confidential 2016inspection selections for KPMG from Wada,who was still working at the PCAOB but who had recently been passed over for a promotion.Wada –who was not responsible for KPMG inspections at the PCAOB –accessed and stole valuable confidential information from the PCAOB and passed it on to HOLDER.HOLDER,in turn,provided the 2016inspection selections to Sweet,who passed them to Middendorf,Whittle,and Britt.Middendorf,Whittle,Britt,and Sweet then agreed to launch a stealth program to “re-review”the audits that had been selected.In order to cover up their illicit conduct,Britt gave other KPMG engagement partners a false explanation for the re-reviews.The stealth re-review program allowed KPMG to double-check its audit work,strengthen its work papers,and,in some cases,identify deficiencies or perform new audit work that had not been done during the live audit.

In January 2017,Wada,who had again been passed over for promotion at the PCAOB,again stole valuable confidential PCAOB information,misappropriating a preliminary list of confidential 2017inspection selections for KPMG audits and passing it on to HOLDER.At the same time,Wada provided Holder with his resume and sought her assistance in helping him to acquire employment at KPMG.Sweet shared the preliminary inspection selections provided by Wada with Whittle and Britt,while noting that the information was only preliminary.Whittle’s response was to ask Sweet to confirm that they would get the final list as well.

In February 2017,Wada texted HOLDER saying,“I have the grocery list....All the things you’ll need for this year.”Wada then spoke to HOLDER and provided her with the full confidential 2017final inspection selections.HOLDER again shared the stolen information with Sweet,who shared it with Middendorf,Whittle,and Britt.Middendorf,Whittle,Britt and Sweet agreed to inform engagement partners on the list so that extra attention could be paid to these audits in light of the forthcoming PCAOB inspections.

In 2017,a KPMG partner who received early notice that his/her engagement was on the confidential 2017inspection list reported the matter,as a result of which KPMG’s Office of General Counsel launched an internal investigation.Thereafter,HOLDER and Sweet took a number of steps to destroy or fabricate evidence relevant to the investigation.For example,HOLDER deleted a number of relevant text messages,emails,and documents,and said she was going to purchase a “burner phone”so her conversations could not be monitored.Similarly,Sweet burned evidence of the 2017inspection list and provided a falsified version of the list to KPMG counsel.

***

HOLDER,52,pled guilty to one count of conspiracy to defraud the United States,which carries a maximum sentence of five years in prison and a maximum fine of $250,000or twice the gross gain or loss from the offense;one count of conspiracy to commit wire fraud,which carries a maximum sentence of 20years in prison and a maximum fine of $250,000or twice the gross gain or loss from the offense;and two counts of wire fraud,which each carry a maximum sentence of 20years in prison and a maximum fine of $250,000or twice the gross gain or loss from the offense.Sentencing is scheduled for April 5,2019at 10:30a.m.

The maximum potential sentences in this case are prescribed by Congress and are provided here for informational purposes only,as any sentence for the defendant will be determined by the judge.

Trial against the remaining defendants is scheduled to begin on February 11,2019,before the Honorable J.Paul Oetken.

Mr.Berman praised the investigative work of the United States Postal Inspection Service and also thanked the Securities and Exchange Commission,which has brought an administrative proceeding against the defendants.

This case is being handled by the Office’s Securities and Commodities Fraud Task Force.Assistant U.S.Attorneys Rebecca Mermelstein,Amanda Kramer,and Jessica Greenwood are in charge of the prosecution.

The charges contained in the Indictment are merely accusations,and the defendants are presumed innocent unless and until proven guilty.

[1]As the introductory phrase signifies,the entirety of the text of the Indictment,and the description of the Indic南山娱乐app下载地址tment set forth herein,constitute only allegations,and every fact described should be treated as an allegation.

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