貴聯控股(01008.HK):獨立非執行董事呂天能遭香港會計師公會譴責
格隆匯 4 月 21日丨貴聯控股(01008.HK)發佈公吿,董事會得悉獨立非執行董事呂天能先生受到香港會計師公會譴責,指呂先生為一家律師事務所發出會計師報吿時未能遵守香港法例第159A章會計師報吿規則及香港會計師公會頒佈的實務説明(Practice Note)第840號(修訂本)根據律師帳目規則及會計師報吿規則就律師帳目進行報吿(Reporting on Solicitors’ Accounts under the Solicitors’ Accounts Rules and the Accountant’s Report Rules),原因是香港會計師公會發現,呂先生在進行該項報吿工作時(a)沒有充分查究若干長期結欠的客户帳户結餘及客户未兑現的支票的因由;(b)沒有解決進行客户確認結餘程序時發現的不一致之處;及(c)沒有就支持會計師報吿內的會計師陳述所進行的多項程序編備紀錄。香港會計師公會認為呂先生在進行該項報吿工作時沒有或忽略遵守、維持或以其他方式應用專業會計師職業道德守則(Code of Ethics for Professional Accountants)內A章第110.1A1(c)及R113.1條有關專業才能與應有關注(ProfessionalCompetenceandDueCare)的基本原則。因此,呂先生須繳交行政罰款25,000港元及香港會計師公會費用15,000港元。
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