KPMG Case II

Öz

This study was written with the purposes of following up on the case of KPMG Limited International and the incidents published in 2020 under the title “Illegal Use of PCAOB Data and Cheating in Training Exams” and of reviewing the second incident of cheating at the KPMG Australia office. In the first case, KPMG had illegally obtained confidential data and checklists from the Public Company Accounting Oversight Board (PCAOB) for surveillance activities and profited off of them between 2015-2017. At around the same time, KPMG also cheated on the educational exams administered to auditors from the U.S. Securities and Exchange Commission (SEC). The judicial and administrative investigations of those involved in the irregularities began in 2020. The public was shaken by a second exam scandal in 2021 as these investigations were still ongoing. In this regard, this study evaluates the motivation behind KPMG’s continued irregularities and the sanctions imposed regarding the resulting investigations through the official statements of regulatory bodies such as the SEC and PCAOB.

Anahtar Kelimeler

• PCAOB
• KPMG
• Audit Firm’s Cases

KPMG Vak’ası II

Öz

Bu çalışma 2020 yılında “KPMG Vak’ası: PCAOB Verilerinin Yasadışı Kullanımı ve Eğitim Sınavlarında Hile Yapılması” başlığı ile yayınlanmış olan olayların takibi ve KPMG Avustralya ofisinde gerçekleşen ikinci kopya olayının incelenmesi amacıyla kaleme alınmıştır. Söz konusu ilk vak’ada, KPMG 2015-2017 yılları arasında PCAOB’un gizli verileri ve gözetim faaliyetleri ile ilgili kontrol listelerini yasadışı yollarla edinerek çıkar amaçlı kullanılmıştır. İkinci olarak aynı yıllarda SEC’in denetim meslek mensuplarına uyguladığı eğitim sınavlarında KPMG’nin hile yaptığı ortaya çıkmıştır. 2020 yılı itibari ile anılan usulsüzlüklerde rol oynadığı tespit edilen kişilerin adli ve/veya idari soruşturmaları halen devam ederken, 2021 yılında ikinci bir sınav skandalı daha kamuoyuna duyurulmuştur. Bu kapsamda bu çalışmada hem KPMG’nin devam edegelen usulsüz eylemlerinin arkasındaki motivasyonun değerlendirilmiş hem de sonuçlanan soruşturmalarda uygulanan yaptırımlar SEC ve PCAOB gibi düzenleyici kuruluşların resmî açıklamaları üzerinden değerlendirilmiştir. 

Anahtar Kelimeler

• PCAOB
• KPMG
• Denetim Firması Vak’aları

Kaynakça

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