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天际数字、瑞华因首例审计意见变脸被罚 律师:可索赔

2017-09-04 07:21:02   中国经济网

挂牌公司、中介全被罚

对于天际数字在2016年年报披露使用未经会计师签字、事务所盖章的审计报告等情况,股转系统对天际数字及其董事长吴国平、财务总监张斌、董事会秘书许小艳实施公开谴责的纪律处分,并记入诚信档案数据库。

此外,股转系统认为,主办券商东北证券由于年报披露过程中未督导天际数字遵守信息披露规则,事前审查未能做到勤勉尽责,且在明知上述事实的情况下为天际数字填报分层数据,存在严重失职行为,故决定对东北证券采取出具警示函并责令改正的自律监管措施。

对此次违规事件,股转系统表示瑞华会计师事务所会计师黄丽华负有直接责任,瑞华会计师事务所内部管理不善,负有重要责任,上述主体未能勤勉尽责提供审计服务,违反了《业务规则》第 1.7条规定的“遵守行业规范,勤勉尽责,诚实守信”要求,决定对其及相关会计师采取出具警示函的自律监管措施。

一位长期从事新三板企业审计工作的注册会计师对《每日经济新闻》记者表示,在具体的操作中,不时会有电子版早于盖章纸质版的审计报告送达到公司的情况出现,但主要是为了让公司对经营状况进行分析,方便撰写年报,“公司一般不会去披露没有会所盖章确认的审计报告,这是常识”。此外,该注册会计师还告诉记者,电子版一般也分为两种,一种是没有经过内控审核的Word版本,还有一种是已经审核过并盖章的审计报告PDF扫描件。如果公司要件比较急,一般会计师也都会尽量提供扫描件给公司。

律师:可索赔

资料显示,目前天际数字采取做市转让。虽然初登新三板的天际数字开始仅有6名股东,但到去年年末时已有103户股东,到今年上半年末有142户股东。值得一提的是,从4月28日发布年报到6月5日天际数字宣布停牌时,经历了21个交易日,成交330.6万股,成交金额为883万元,股价走出了11.07%跌幅。显然,不少投资者在这一段时间交易了天际数字。

华东地区一位证券律师对记者表示,公众公司年报披露之前必须经过正式审计,如果披露的是未经审计的,公司必须进行明确提示,如果年报未经审计,公司却公开宣称经过了审计,可以认定构成虚假陈述。

湖北诚明律师事务所李凯律师认为,从法理上看,投资者受虚假陈述误导购买了公司股票,可以向公司主张索赔。但是李凯同时强调,从个案上看,需要相关程序去认定损失是否因虚假陈述而产生,目前这样的程序并不明确。

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