來源：四大新鮮事兒
據Bloomberg Tax2024年8月22日報道， 川普媒體前審計機構 BF Borgers CPA PC的 創始人 Benjamin Borgers 的註冊會計師執照有被吊銷的風險。 這一懲罰將使他的公司BF Borgers CPA PC無法進行外部審計或某些復雜的納稅申報。
科羅拉多州監管機構部發言人表示，科羅拉多州會計監管機構2024年8月21日 投票決定將該公司及其創始人Benjamin Borgers移交給該州總檢察長，要求吊銷其註冊會計師執照。委員會表示， Borgers 也可能主動申請登出執照。
該公司突如其來的停業讓數十家規模較小的上市公司爭先恐後地尋找新的審計師，以滿足監管部門的申報期限要求。
該委員會今年3月因Borgers的退休計劃審計存在缺陷而對其處以5,000美元的罰款。 Borgers 沒有立即回應置評請求。
該公司曾是美國最多產的審計公司之一。其客戶名單上的大多數公司(超過80%)都在場外交易， 但該公司龐大的業務量使 Borgers 在擁有公眾公司客戶最多的審計公司名單上排名第八。 研究公司Ideagen Audit Analytics的數據顯示，該公司的客戶數量僅比中檔公司BDO USA PC少9家。
該州監管機構部發言人說， 如果 Borgers 不放棄註冊會計師資格，州總檢察長將對他提出指控，他將面臨行政法官的聽證。
Bloomberg Tax的報道還表示，下期將披露相關細節。
美國證券交易委員會今年5月稱這家總部位於科羅拉多州萊克伍德的公司是一家 「虛假審計工廠」，隨著其客戶群的激增， 該公司不斷提供偽造的工作檔和復制貼上的審計報告。 該公司最著名的客戶是Donald Trump的社交媒體公司。SEC 永久暫停該公司的會計師執業資格。 為平息指控，該公司共支付了1400萬美元的罰款，並不得不放棄對上市公司的審計。
SEC指控BF Borgers CPA PC及其所有者Benjamin F. Borgers在2021年1月至2023年6月期間向 SEC 送出的1,500多份檔所涉及的審計和審查業務存在故意、系統性地未能遵守上市公司會計監督委員會（ PCAOB ）標準的行為。
據當時的公告， 在Benjamin Borgers的指示下，BF Borgers員工為其客戶復制了之前業務的工作底稿，僅更改了相關日期，然後將其作為當前審計期間的工作底稿傳遞出去。 因此，BF Borgers的工作底稿錯誤地記錄了尚未完成的工作。除其他事項外，這些工作底稿定期記錄了所謂的規劃會議，實際上這些會議從未發生過。
Bloomberg Tax報道 原文如下：
Colorado board refers BF Borgers to state attorney general
Sanctioned by SEC in May, firm’s largest client was Trump Media
The founder of an audit firm that was branded as a 「massive fraud」 by the SEC risks losing his certified public accounting license, a punishment that would prevent his firm, BF Borgers CPA PC, from performing external audits or certain complex tax returns.
Colorado accounting regulators on Wednesday voted to refer the firm and its founder, Benjamin Borgers, to the state’s attorney general for CPA revocation, a spokesperson for the state’s Department of Regulatory Agencies said. Borgers may also voluntarily surrender his license, the board said.
The potential sanctions follow the Securities and Exchange Commission in May calling the Lakewood, Colo.-based firm a 「sham audit mill」 that churned out falsified work papers and copy-and-paste audits as its client base surged. The firm, whose most prominent client was Donald Trump’s social media company, paid a total of $14 million in fines to settle the charges and had to quit auditing public companies.
The sudden shutdown left scores of mostly smaller public companies scrambling to find new auditors to meet regulatory filing deadlines.
The Colorado Board of Accountancy, which regulates CPA firms and doles out fines for violations, cited state statutes requiring disciplinary action if a federal agency charges a license holder with improper conduct or willful violation of rules. The board in March fined Borgers $5,000 for flawed retirement plan audits. Borgers didn’t immediately respond to a request for comment.
The firm had been one of the most prolific auditors in the US. The majority of companies on its roster—more than 80%—traded over the counter but the sheer volume of the firm’s business made Borgers rank No. 8 on a list of audit firms with the most publicly traded clients. It had just nine fewer clients than mid-tier firm BDO USA PC, according to research firm Ideagen Audit Analytics.
If Borgers does not relinquish his CPA, the state’s attorney general will file a notice of charges against him and he would face a hearing in front of an administrative law judge, the spokesperson for the state’s Department of Regulatory Agencies said.
(Updates starting in paragraph two to include details on process. )
（轉自：四大新鮮事兒）
