致同:本港停牌逾3個月上市公司數目減少兩成 復牌數目則升近八成
致同(香港)會計師事務所針對香港上市公司面對欺詐指控及停牌的研究結果顯示,本港長期停牌公司數目有下降趨勢。截至今年8月底止一年,本港停牌逾3個月的上市公司按年下跌約兩成至100間,較去年的123間及前年的112間有所減少。另外,今年復牌公司數目按年上升77%至55間 。
致同中國法證調查服務主管合夥人湯飆表示,今年上市公司被監管機構指控欺詐的個案比例由去年的15%大增逾一倍至今年的31%,有關公司亦多為市值少於10億元的小型上市公司,估計監管機構近年大力打擊「唱高散貨」騙局是其中一個主要因素,監管機構對上市公司的關注點包括董事行為不當、挪用資產及資產負債表外的爭議。
根據報告表示,今年被核數師指控欺詐的個案比例由去年的58%大幅下跌至37%,但核數師的挑戰仍是公司停牌的最主要觸發點,比例高達56%。湯飆指出,核數師今年最為關注的問題是交易的商業理據,包括收購合同、買賣固定資產、支付按金及減值等等。
湯飆總結,五大避免停牌的法則,包括委任經驗豐富及具良好往績的專業人士、處理核數師的關注問題以發出審計報告、進行適當的外部及內部調查、進行適當的內部監控調查及解決管理誠信問題。
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