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莊皇集團公司(08501.HK)獨立非執董陳智光遭香港會計師公會譴責
格隆匯 06-15 18:16

格隆匯6月15日丨莊皇集團公司(08501.HK)發佈公吿,董事會獲悉,獨立非執行董事陳智光先生受到香港會計師公會譴責,指陳先生為一家律師事務所發出會計師報吿時未能遵守會計師報吿規則及該公會頒佈的實務説明(Practice Note)第840號(修訂本)根據律師賬目規則及會計師報吿規則就律師賬目進行報吿(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,陳先生在進行該項報吿工作時並無執行足夠的程序以識別(i)該律師事務所從客户銀行賬户透支客户款項;及(ii)該律師事務所從客户銀行賬户提取款項以繳付尚未支出款項。此外,陳先生並無充分執行核查以識別該律師事務所向客户銀行賬户多付的款項。

香港會計師公會認定,陳先生在進行工作時未有或疏忽遵守、維持或以其他方式應用專業會計師職業道德守則第A章第110.1A1(c)及R113.1條中有關專業能力及適當謹慎的基本原則。因此,陳先生須繳交15,000港元的行政罰款及香港會計師公會費用15,000港元。上述詳情已在香港會計師公會2021年6月11日發佈的新聞稿中披露。

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