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會財局譴責中正達、陳錦福及凌鎮國嚴重違反專業標準 罰款共70萬元
阿思達克 08-29 14:59
會財局發現中正達會計師事務所有限公司、項目合夥人陳錦福及項目質素監控審視員凌鎮國在香港上市公司中國基建投資有限公司及其附屬公司截至2016年12月31日止年度的綜合財務報表審計中嚴重違反專業標準。 會財局發現審計項目團隊未能獲得充分適當的證據來評估一項由收購而產生的商譽的計量和減值評估,且未有遵從基本的審計要求及運用充分的專業懷疑態度。該等缺失對2016年整體財務報表構成重大錯報風險。 會財局就中正達、陳先生及凌先生嚴重違反專業標準予以譴責,並分別處以罰款港幣35萬元、25萬元及10萬元。此外,會財局下令取消陳先生的執業證書,並且自2023年8月29日起的12個月內不獲發執業證書。
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