Større bøder til revisionsfirmaer, som har vanskeligere ved at navigere

I UK går myndighederne til biddet over for revisionsfirmaer, der ikke leverer den forventede vare. I en gennemgang oplyses det, at “last year saw a further escalation in disciplinary action against accounting firms. This was particularly the case in the UK, where investigations by the FRC’s Professional Discipline division led to the levying of record fines in 2015 compared to the previous five years. There were a number of other interesting developments in this area both in the UK and internationally, such as: The first fines issued under the recently implemented Auditor Regulatory Sanctions Procedures. EY’s settlement for $10m if the action brought by the New York Attorney General against the auditor of Lehman’s for facilitating accountancy fraud, the only action by a law enforcement authority over Lehman’s witnesses. There is significant evidence that the regulatory environment is becoming more difficult for accounting firms, particularly in respect of the work performed by their audit practices.”