A- / A+
Law and regulations
Investigations and enquiries - by date of the reports
2011
Date Title
22 December 2011 Executive summary of the investigation report by the Audit Investigation Board dated 22 December 2011 on Parker Randall CF (H.K.) CPA Limited in relation to the audit of the accounts of a listed company and its subsidiaries for the year ended 31 December 2008
28 November 2011 Executive summary by the Audit Investigation Board dated 28 November 2011 on a reporting accountant in respect of the accountant’s report issued by or on behalf of a listed company for the years ended 31 December 2008, 2009 and 2010 and the three months ended 31 March 2011
16 September 2011 Enquiry report by the Financial Reporting Review Committee dated 16 September 2011 on the consolidated financial statements of [Listco] and its subsidiaries for the year ended 31 December 2008
09 September 2011 Investigation report by the Audit Investigation Board dated 9 September 2011 on [Auditor] in relation to audit of the accounts of [Listco] and its subsidiaries for the year ended 31 December 2008
16 August 2011 Enquiry report by the Financial Reporting Review Committee dated 16 August 2011 in relation to the consolidated financial statements of PetroAsian Energy Holdings Limited (formerly known as China Oil Resources Holdings Limited) and its subsidiaries for the years ended 31 March 2008, 2009 and 2010
18 April 2011 Investigation report by the Audit Investigation Board dated 18 April 2011 on [Auditor] in relation to the audit of the accounts of [Listco] and its subsidiaries for the year ended 31 December 2008
All completed cases with auditing/reporting irregularities identified were referred to the Hong Kong Institute of Certified Public Accountants (HKICPA) for consideration of disciplinary action. Decisions made by the disciplinary committees of the HKICPA are at www.hkicpa.org.hk/en/standards-and-regulations/compliance/disciplinary/.