Kang Huanong industry in the aftermath of the financial fraud case information channel financial adviser fined _ _ _ China accounting perspective network required to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

China (Hereinafter referred to as "Aijian Securities") Step Sen dress (Hereinafter referred to as Pushson shares) and Kanghua Agricultural Co., Ltd. (hereinafter referred to as Kanghua agriculture) major During the period of independent financial advisors, the financial data of Honghua Inadequate, not diligent, did not find the problem of agricultural and financial fraud, resulting in the production, issued by the document has a false record. The SFC ordered Ai Jian Securities to correct the illegal acts, and impose a fine of 300,000 yuan; the financial project directly responsible person in charge , Peng Juanjuan to give a warning, and were punished with a fine of 100,000 yuan; on the co-Liao standard stability to give a warning, and impose a fine of 80,000 yuan. Verified by the Commission to verify, Kanghua agriculture in 2011, inflated $ 164 million, inflated 40.5 million yuan, inflated business $ 148 million; inflated in 2012 3.07 billion yuan, inflated accounts receivable 30010000 yuan, inflated operating income of 183 million yuan; 2013 virtual bank deposits of 419 million yuan, inflated accounts receivable 51.87 million yuan, inflated operating income of 238 million yuan; January 2014 to April virtual bank deposits of 498 million yuan, inflated accounts receivable 5.27 million yuan, inflated operating income of 41.29 million yuan The In the first half of 2016, the SFC on the Honghua Agriculture, Pushson shares Reorganization suspected of fraud in the case of the main body of the punishment. Due to a major asset restructuring in the malicious fraud and false , Honghua agriculture by the Commission ordered to correct, give a warning, and at the top grid fine 600,000 yuan, more than the relevant responsible person was punished, Bu Sen shares were also punished 300,000 yuan, , Dong Ji Shouhe Lei warned, and were punished with 50,000 yuan and 30,000 yuan fine. The warning of the remaining seven directors of the company. The warning of the remaining seven directors of the company. Compared to four years of inflated assets and operating income of 1.51 billion yuan, 600 million yuan, the Commission on the Hong Kong Agricultural 600,000 yuan fine was the market that "too light." After nearly nine months, the SFC on the Sen Sen shares and the Hong Kong Agricultural Restructuring project independent financial adviser Aijian Securities penalties. According to the SFC to verify, love to build securities to Guangxi Lijiang Agricultural Cooperative Bank Rong Lake Branch Kanghua agricultural basic deposit account of the bank balance of the balance, the difference of 62,777,843.86 yuan did not take further verification measures; at the same time Ai Jian Securities did not pay attention to some of Honghua Agricultural customers to provide bank account and Honghua Agriculture Followed by the customer bank account is inconsistent; for more than Kanghua agriculture Distribution of the bank into the bill stamped with the date of the stamp has obvious changes in the traces of love to build securities on the abnormal situation is not concerned about, did not take further verification measures. As a result, Ai Jian Securities failed to scrutinize the bank deposits of Honghua Agriculture during the period of holding the independent financial adviser to the reorganization project, resulting in the failure to discover the savings deposits of Honghua Agriculture. At the same time, for Kanghua agricultural operating income and accounts receivable situation, Ai Jian Securities failed to carefully check. Ai Jian Securities visited the main customers of Honghua Agriculture, the results of the interview and Kanghua agricultural book data to check, did not pay close attention to the results of the interview, did not take further verification measures. Subsequently, in the love to build securities received a report and that Kanghua agricultural sales abnormalities, in the course of the interview with the main customers of Kanghua agriculture did not its specific sales volume and amount of on-site verification. Eventually led to love to build securities failed to find Kang Hua agricultural inflated operating income and accounts receivable situation. In addition, love to build securities in two visits to Honghua agricultural customers grain reserves Limited liability company before the advance notice of Honghua agriculture to spot checks City Reserve Grain Management Co., Ltd. certificate. The second love to build securities in Honghua received financial fraud on the report, and the quality control department of the main customers of Kanghua agricultural unannounced visits are also found abnormal, is still informed in advance of the investigation. Ai Jian Securities failed to maintain due diligence in the course of due diligence on Kanghua Agriculture. Pushson shares and Honghua agriculture major asset restructuring project independent financial adviser sponsor Wang Jianhui, Peng Juanjuan, co-founder Liao standard stability and other three per capita in the "independent financial adviser Book "," independent financial adviser report "on the signature.