Evergrande's "queen" audit institution, serving for 14 years, is rumored on the Internet that PricewaterhouseCoopers will be prosecuted

No matter whether it is a country, an institution or an individual, no one wants a second Evergrande to appear.

Chu Xiaoqiang/from Beijing

Although the cooperation came to an end a year ago, Evergrande is still a lingering "shadow" of PwC.

Serving Evergrande for 14 years, PricewaterhouseCoopers has been known as its "queen" audit institution by the outside world. Prior to Evergrande's investigation by Hong Kong regulators, PricewaterhouseCoopers (i.e. PricewaterhouseCoopers Hong Kong) issued an unqualified audit report for Evergrande.

However, when the successor auditor unveiled the "black box" of Evergrande's debt and people saw the true financial face of a giant, the "royal" PricewaterhouseCoopers was pushed to the forefront. Since then, there have been many voices questioning PwC's audit work, and the sword of Damocles hangs over his head.

Evergrande has now entered the liquidation stage, and the interests of thousands of equity holders have ushered in the moment of liquidation. How to safeguard interests and how to fill the "holes" is a heavy responsibility for liquidators.

Against this backdrop, the news that Evergrande's liquidators will sue PricewaterhouseCoopers has attracted attention. According to recent reports by the Financial Times and other media outlets, the liquidators of China Evergrande are preparing to sue PricewaterhouseCoopers (PwC) over audit issues.

Recently, the High Court of Hong Kong issued a winding-up order appointing Ammann Consultants' Du Aidi and Wong Wing-sze as liquidators of China Evergrande Group, responsible for the liquidation of the Group.

According to media reports, the reason for the preparation of the lawsuit against PwC was that the liquidators believed that PwC had been negligent in its audit of Evergrande, which led to the cover-up of the debt crisis. Liquidators Doo Eddie and Wong have spoken to at least two law firms around the possibility of bringing a claim against PwC.

However, the people added that the negotiations are still in the early stages, and the existence of the negotiations does not mean that the Evergrande liquidators have found any evidence of PwC's misconduct, nor does it mean that a lawsuit will definitely be filed.

On February 21, Shanhai New Finance asked the liquidators of Evergrande about the situation by email on issues such as "suing PricewaterhouseCoopers" and "what is the specific dereliction of duty", but did not receive a reply from the other party as of press time. A staff member representing Evergrande's liquidators in handling media enquiries told Shanhai New Finance that the liquidators currently have no information to share with the outside world.

Evergrande's crisis is obvious to all, the company is seriously insolvent, and the liquidation work is not easy. A month ago, when Huang Yongshi was appointed as the liquidator of Evergrande, she said that this work is a heavy responsibility and related to the interests of many stakeholders. The priority is to retain, restructure or continue to operate Evergrande's business as much as possible. At that time, she also stressed that she hoped to work with the existing management of Evergrande Group to reach a solution that would minimize further disruption to all stakeholders.

As a party that may be sued by the liquidator for compensation, Shanhai New Finance called PricewaterhouseCoopers Hong Kong to understand the situation, and a staff member who answered the phone said, "In fact, everything is still suspicion and rumors now, and we will announce new information to the public, and we will arrange for colleagues to inform you by email at that time." However, as of press time, no new response has been received.

In fact, there are already "traces" of being sued by liquidators for audit issues, such as KPMG, one of the world's Big Four accounting firms.

KPMG was an auditor for China Forestry, which raised HK$1.68 billion in its Hong Kong IPO in November 2009. However, just a year later, China Forestry was suspended from trading, and in 2017 it was liquidated and delisted from the Hong Kong Stock Exchange. China Forestry's liquidators sued KPMG for up to HK$1.3 billion after failing to find that management had falsified the company's forestry assets and income during its pre-IPO audit in 2009. From subsequent reports, it was learned that KPMG paid about HK$650 million to reach a settlement, and the legal claim was settled.

After a few years, PwC did not expect to face a similar problem, although the matter of suing and claiming compensation has not yet been finalized, it is certain that PwC's compliance awareness and practice quality in audit work still have huge room to strengthen and improve.

On February 5, 2024, PwC Zhongtian and two personnel of the company were taken administrative supervision measures of issuing warning letters. As the main member firm of PwC in the Mainland, PwC Zhongtian has been identified by the Hainan Regulatory Bureau as a number of issues related to compliance and practice quality.

According to the decision announcement, PwC Zhongtian has four major violations in the audit of the financial statements of HNA Holdings in 2018 and 2019:

First, there are flaws in the procedures for individual correspondence. failure to maintain professional suspicion and implement further audit procedures;

Second, it failed to accurately identify individual related parties and related party guarantees. For example, there was an identification error in each of the audits in 2018 and 2019;

Third, sufficient and appropriate audit evidence was not obtained for the guarantee of individual related parties. For example, it was not found that the audit evidence obtained was inconsistent with the original, and the original was not selected for verification, and the relevant contract and repayment voucher were not obtained and checked for a related guarantee in 2019;

Fourth, it failed to properly assess the risks related to HNA Holdings' internal control, such as failing to pay attention to the fact that some matters need to be approved by the controlling shareholder in addition to the approval of the listed company.

The above four major behaviors of PwC Zhongtian are contrary to many provisions in the relevant accounting standards, and also violate the relevant provisions of the Administrative Measures for Information Disclosure of Listed Companies. As a result, PwC Zhongtian and the two personnel were not only taken administrative supervision measures of issuing warning letters, but also recorded the violations in the capital market integrity file database.

In the decision announcement, the Hainan Regulatory Bureau emphasized that PwC Zhongtian should further strengthen internal management and improve the quality of audit practice.

Two months ago, the Shenzhen Securities Regulatory Bureau also stepped up its efforts to strengthen the audit supervision of annual reports, and the heads of PwC Zhongtian and the other three global accounting firms (Deloitte Touche Tohmatsu Huayong, Ernst & Young Huaming, and KPMG Huazhen) were among the interviewees. At that time, the Shenzhen Securities Regulatory Bureau emphasized that it would earnestly perform its front-line regulatory duties, urge the practicing audit institutions in the jurisdiction to enhance their risk awareness and sense of responsibility, and diligently perform their duties as "gatekeepers" of the capital market.

As one of the "Big Four" in the world, PwC naturally has great credibility. But in the final analysis, compliance development and practice quality are the key to the long-term survival of audit institutions.

After all, behind these "gatekeepers", there are thousands of investors, and it is also the hope that investors place their hopes on audit institutions to warn investors of risks in a timely manner in the audit report.

Because, whether it is a state, an institution or an individual, no one wants a second Evergrande to appear.

Duty Editor: Ma Lin

Editor in charge: Ma Lin Wen Hongmei

Review: Dai Shichao

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