會財局譴責陳國強及中信會計師事務所行為失當 共罰款10萬元
會計及財務匯報局就陳國強及中信會計師事務所截至2021年3月31日止年度,為一間律師行編製及發出一份會計師報告時,構成的專業方面的不當行為施加處分,予以譴責並各罰款5萬元。
會財局表示,接獲律師會投訴,經調查發現,陳國強及中信會計師事務所在編製及發出該會計師報告時,沒有勤勉盡責地工作,包括未有執行適當程序,以確定該律師行遵從《律師帳目規則》第159F章。規則旨在保障當事人委託給律師行的款項,因此陳國強及中信會計師事務所屬作出專業方面的不當行為,干犯會計師失當行為。
Follow us
Find us on
Facebook,
Twitter ,
Instagram, and
YouTube or frequent updates on all things investing.Have a financial topic you would like to discuss? Head over to the
uSMART Community to share your thoughts and insights about the market! Click the picture below to download and explore uSMART app!

Disclaimers
uSmart Securities Limited (“uSmart”) is based on its internal research and public third party information in preparation of this article. Although uSmart uses its best endeavours to ensure the content of this article is accurate, uSmart does not guarantee the accuracy, timeliness or completeness of the information of this article and is not responsible for any views/opinions/comments in this article. Opinions, forecasts and estimations reflect uSmart’s assessment as of the date of this article and are subject to change. uSmart has no obligation to notify you or anyone of any such changes. You must make independent analysis and judgment on any matters involved in this article. uSmart and any directors, officers, employees or agents of uSmart will not be liable for any loss or damage suffered by any person in reliance on any representation or omission in the content of this article. The content of the article is for reference only and does not constitute any offer, solicitation, recommendation, opinion or guarantee of any securities, virtual assets, financial products or instruments. Regulatory authorities may restrict the trading of virtual asset-related ETFs to only investors who meet specified requirements. Any calculations or images in the article are for illustrative purposes only.
Investment involves risks and the value and income from securities may rise or fall. Past performance is not indicative of future performance. Please carefully consider your personal risk tolerance, and consult independent professional advice if necessary.