大山教育(09986.HK)核數師德勤辭任
大山教育(09986.HK)公布,德勤已提呈辭任公司核數師,已自今年5月22日辭任。
德勤在其辭呈函中提述其日期為今年3月20日致審核委員會的信函,載列彼等對以下商業實質及業務理據的疑慮,包括與軟件開發服務相關的若干付款總額1億元人民幣(下同),集團授出貸款總額900萬元,及以代價580萬英鎊收購一間英國實體的45.74%股權;以及彼等對集團錄得的合共1,300萬元的培訓及諮詢服務收益有效性的疑慮,並推薦審核委員會委聘有能力的獨立調查公司對審計事項進行取證調查程序,並將調查結果向審核委員會報告。
德勤在其辭呈函中進一步提出,儘管彼等於日期分別為今年4月20日及5月4日致審核委員會的書面函件中建議並強調若干關鍵取證程序的重要性,惟公司於今年5月6日通知彼等,董事會將不會採納推薦的取證程序。德勤仍然認為,鑒於審計事項的嚴重性及性質,審核委員會有必要進行獨立的取證調查,而非公司建議的協定程序,以釋除彼等於3月20日函件所提出的疑慮。參考審計事項且鑒於德勤尚未完成審計工作,彼已於辭呈函中表示無法確認是否存在其他事宜需提請公司股東或債權人垂注。
該股自今年3月30日起停牌,並將繼續暫停買賣,直至另行通知。
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