摘要：2025年5月21日，据City AM媒体报道，安永英国的首席律师在就NMC倒闭对安永提起的27亿英镑法律诉讼中，控诉安永阿布扎比前负责人Abdulrahman Basaddiq为"明显是个欺诈者"。该诉讼涉及NMC健康公司的破产案。
2025年5月21日，据City AM媒体报道，安永英国的首席律师在就NMC倒闭对安永提起的27亿英镑法律诉讼中，控诉安永阿布扎比前负责人Abdulrahman Basaddiq为"明显是个欺诈者"。该诉讼涉及NMC健康公司的破产案。
Abdulrahman Basaddiq曾担任安永阿联酋业务负责人及国家管理合伙人，2014年由Sheikh Khadem Bin Butti提名加入NMC董事会担任独立董事。
伦敦高等法院5月21日开庭时，这家四大会计师事务所的首席律师当庭列出了应对NMC损失负责的"欺诈者"名单，Basaddiq的名字赫然在列。其名字排在NMC健康创始人BR Shetty和Bin Butti之后。
在这家审计巨头的书面纲要文件中，安永指出Basaddiq对NMC其他代表产生了重大影响，并利用这种影响"蓄意阻挠对欺诈行为的调查"。
安永在RPC律师事务所的辩护团队透露，Basaddiq除董事应得报酬外，还从NMC获取了额外薪酬，2014至2018年间总额似乎超过200万英镑。
这家四大会计师事务所的英国分部还指控"安永中东对其工作的文件记录存在缺陷"。
NMC虽在伦敦证券交易所上市，但总部位于阿联酋，因此由安永中东负责审计。安永英国表示其"根据相关专业标准，适当依赖了安永中东作为这些组成部分审计师的工作"。
但原告方Quinn Emanuel律师事务所指出："尽管形式上独立，安永英国与安永中东同属安永全球网络。他们通过'一体化主审团队'共同执行审计工作。"法律文件强调："根据相关审计准则，安永需对集团审计业务的指导、监督和执行负责，且英国审计报告中不得提及组成部分审计师，这是双方共识。"
伦敦上市公司NMC健康在2020年4月因浑水公司对其财务表现提出质疑而破产。安永自2012年12月31日起担任其审计师，直至公司进入破产管理程序。
破产管理人Alvarez & Marsal对这家四大会计师事务所提起27亿英镑诉讼，指控其审计团队存在"根本性缺陷"。
5月19日伦敦法院开庭审理此案。会计监管机构一份草案报告指出，安永对NMC的审计"存在多重缺陷"，且"这些失误极其严重"。英国财务报告委员会(FRC)正在调查安永在NMC审计中的角色，但法庭披露的草案未包含安永向监管机构提交的"非常详尽的回应"。
这场马拉松式庭审预计持续15周，因夏季休庭将延续至10月结案。
Basaddiq还因2020年辞任Finablr董事、安永辞任审计师事件引发关注。这家支付公司于2022年3月进入破产管理程序。
原文报道如下：
EY UK’s lead barrister described the former head of EY Abu Dhabi as “plainly a fraudster” in the opening submissions at the £2.7bn legal battle against the firm over the collapse of NMC.
Abdulrahman Basaddiq, who previously headed up EY’s operations in the United Arab Emirates and served as the country managing partner, was nominated by Sheikh Khadem Bin Butti in 2014 to join the NMC board as an independent director.
At the High Court in London today the firm’s lead barrister named the “fraudsters” that the Big Four firm alleged were responsible for NMC’s losses, and Basaddiq was named to the court.
His name followed the founders of NMC Health, BR Shetty and Bin Butti.
In its written skeleton documents, the audit giant stated that Basaddiq “came to have a significant influence on other representatives of NMC” and used this to “deliberately deflect investigations into the fraud.”
EY’s legal team at RPC outlined in the firm’s defence that Basaddiq also received additional remuneration from NMC beyond the payments due to him as a director, the total of which seems to have been more than £2m between 2014 and 2018.
The UK arm of the Big Four brand also alleged that “EY Middle East’s documentation of the work it was doing left something to be desired”.
NMC was listed on the London Stock Exchange but was headquartered in the United Arab Emirates, so EY Middle East, a different firm from EY UK, audited its accounts.
The big four giant stated it “properly relied on the work of EY Middle East as auditor of those components under the relevant professional standard”.
However, the claimant’s lawyers at Quinn Emanuel state, “although formally separate entities, EY and EY Middle East are part of the EY Global network.
“They conducted the audits together through an ‘Integrated Primary Team,'” the claimant’s legal documents alleged.
“It is common ground that relevant auditing standards provided that EY was responsible for the direction, supervision and performance of the group audit engagement and for the audit opinion that was issued and that it was not permitted to include any reference to component auditors in a UK audit report,” the legal arguments added.
London-listed health giant NMC Health Plc collapsed in April 2020 following a Muddy Waters report that raised queries about the group’s financial performance and accounts.
EY was the group’s auditor from 31 December 2012 until NMC was placed into administration.
The administrators of NMC at Alvarez & Marsal launched a £2.7bn legal action against the Big Four firm, accusing their audit team of conducting “fundamentally flawed” work.
Draft report revealed
The legal battle kicked off at the London court on Monday. A draft report by the accountancy regulator stated that EY’s audit of NMC “was deficient in multiple respects” and that “these failings are extremely serious.”
The Financial Reporting Council (FRC) is investigating the firm for its role in NMC’s audits. However, a draft report was outlined in the court battle, which EY stated didn’t show its “very detailed responses” to the regulator.
The court battle is set to last 15 weeks, and due to the summer term it will conclude in October.
Elsewhere, Basaddiq also made the headlines in 2020 when he stepped down as director of Finablr, and EY resigned as an auditor. The payments firm was placed into administration in March 2022.
来源：新浪财经
