Liquidators of the collapsed Chinese property group Evergrande can pursue PwC globally for audit failings, a judge has ruled, in a case that will test the Big Four accounting firms’ partnership network model.
一位法官裁定，已倒闭的中国房地产集团恒大(Evergrande)的清盘人可以在全球范围内向普华永道(PwC)追究审计失职责任；此案将考验“四大”会计师事务所的合伙网络模式。
A Hong Kong judge on Wednesday allowed Evergrande’s liquidators to pursue their negligence case against PwC International, the network’s global umbrella organisation, alongside its Hong Kong and mainland China affiliates, which were responsible for auditing Evergrande.
周三，香港一位法官允许恒大清盘人对普华永道国际(PwC International)——该网络的全球总部——以及负责恒大审计工作的普华永道香港及内地关联机构提起失职诉讼。
“It is at least arguable that . . . [PwC] International did owe a duty of care to [Evergrande],” wrote deputy High Court judge Patrick Fung. “It is crucial that there should be discovery of documents and interrogatories administered, which I believe will throw more light on the case.”
香港高等法院暂委法官冯柏栋(Patrick Fung)写道：“至少可以说……（普华永道）国际对（恒大）负有注意义务，这一主张是有理据的。进行文件披露和发出书面质询至关重要，我相信这将有助于进一步厘清案情。”