第一五二四章 土崩瓦解
安达信公司有意将美国以外的业务,同毕马威公司合并,但基于垄断问题,合并面临庞大阻力,安达信公司或许会将其美国以外的业务“拆散”,分别与其它会计师行合并。</P>
除了安达信香江和安达信华强,亚太地区其他的安达信合作伙伴普遍支持同毕马威公司合并,他们表示,即便是欧洲地区安达信反对并入毕马威公司,他们也会单独同毕马威公司协商并购事宜。</P>
3月13日,安达信在亚太地区的合作伙伴代表在新加坡聚首,对未来走向进行了探讨。</P>
司法部14日宣布“犯罪指控”,对于有89年历史的安达信公司来说,就相当于判了死刑。</P>
在美国司法部强有力的“妨碍司法罪”的刑事指控面前,安达信公司同毕马威公司的合并谈判,顿时变得困难起来。</P>
“这是孙董事长给百富勤咨询公司的题词!”</P>
cEo梁仲韬双手展开条幅。</P>
“坚持准则,客观公正,诚实守信,廉洁自律”16个大字,遒劲有力。</P>
啪啪……</P>
“黄总,派人制成铜匾,挂在每一家百富勤会计师事务所和百富勤It业务咨询公司的正门口,让员工每天都能看到,成为公司行业自律的一面镜子,时刻提醒大家。”</P>
“好的,总裁!”</P>
百富勤咨询公司下辖百富勤会计师事务所和百富勤It业务咨询公司。</P>
孙健和众人点头,一旦百富勤咨询公司违法被处罚,百富勤集团及其股东的声誉会受到影响。</P>
会计师事务所天生处在利益的夹缝中,注册会计师审计企业的财务和业务状况,向公众保证企业财务信息的真实性,但没有公众或证券交易监管机构会为他们的辛勤劳动支付账单,最终付款的仍然是被审计企业。利益的冲突由此而生,当被审计企业财务出现重大纰漏的时候,审计师的独立性就会面临考验,而大多数时候,人性都是经不起考验的,对于利润的追求,成了悬在所有会计师事务所头上的达克摩斯之剑。</P>
濒临关门歇业的安达信公司就是活生生的例子。</P>
安然公司是全球最大的能源、商品和服务公司之一,名列财富美国500强的第七名,也是安达信公司的第二大客户,仅在2001年,安然公司就支付给安达信公司5200万美元的报酬,其中超过一半是咨询服务费。</P>
2001年10月,安然公司被发现在1997-2000年间,虚报了近6亿美元的利润,担任其外部审计业务的安达信公司扮演了不光彩的角色,他们不仅没有发现安然公司虚假到可笑的财务报表,而且安然公司董事会中有超过半数人员同安达信公司有关联,安然公司的许多财务人员曾在安达信公司就职。</P>
在安然事件爆发之初,安达信公司自信满满地可以通过和解来达成免责,为了减轻罪责,公司用卡车把当初的工作底稿运出去,一张张撕毁,这个看似聪明的举动,却成为公司濒临毁灭的主要原因。</P>
安达信公司的合伙人在邮件中安抚员工,承诺公司有足够的保险和现金来应付未来的赔偿,不会影响大家的前程。</P>
安然事件对于美国资本市场信誉的冲击太大,美国司法部和美国证券交易委员会都不打算放过安达信公司。</P>
美国司法部宣布以“销毁证据,妨碍司法公正”的罪名刑事起诉安达信公司后,公司信誉瞬间崩盘。</P>
刑事诉讼意味着安达信公司在长达数年的诉讼期间无法承接审计业务,其结果将决定安达信公司的存亡;</P>
安达信公司也被SEc列上了被告席,一旦罪名成立,将取消安达信公司及其合伙人从事上市公司的审计资格,也直接影响安达信公司的未来。</P>
安达信公司重金聘请前美联储主席伏尔克出任公司顾问,为应对公司危机提供建议。</P>
3月22日,安达信全球组织发表声明,安达信香江和安达信华强不能简单地脱离安达信公司,双方间有一定合作约束,不仅仅是一些财务上的问题。</P>
3月23日,百富勤咨询公司总经理吴永平发表声明,安达信香江公司和安达信华强公司同安达信美国公司是两个完全不同的独立机构,安达信华强公司的业务是由安达信香江公司投资和管理的,是完全独立于安达信美国公司以外的拥有独立法人资格的实体。</P>
安达信美国公司同安达信香江公司和安达信华强公司,并非很多人想象的母子关系,而类似兄弟关系,相对于出现造假问题的安达信美国公司,安达信香江公司和安达信华强公司是一个独立机构。</P>
百富勤咨询公司同时发布全球招聘启事,分布在全球的24家分公司,高薪招聘注册会计师和It分析师。</P>
合并后,百富勤咨询公司在香江地区和内地拥有3000多名注册会计师和分析师,业务收入第一,超过普华永道等四大行。</P>
安达信香江公司和安达信华强公司加入百富勤咨询公司,安达信公司这栋大楼开始倾斜。</P>
3月26日,安达信公司首席执行官约瑟夫贝拉尔迪诺宣布辞职。由于同安然公司破产案的关系,安达信公司面临刑事起诉,、客户锐减,面临众多压力。</P>
为逃避株连,安达信海外公司纷纷自寻出路,脱离安达信全球组织。</P>
俄罗斯和新西兰安达信宣布并入安永;加拿大安达信宣布同普华永道谈判;西班牙安达信也宣布将加入安永;安达信、安达信、安达信也宣布同安永谈判;安达信和安达信等宣布同毕马威谈判。</P>
安达信海外公司土崩瓦解。</P>
业内人士指出,安达信公司的窘境使外界有意收购的公司放缓脚步。安达信公司极有可能申请破产保护,作为向SEc和安然公司股东的谈判筹码。</P>
据悉,安达信公司的律师已准备好破产文件,随时准备递交破产申请。
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