Decision on Administrative Punishment: Fan Hao
Party: _ _ _ _ _ _ _ Company name: _ _ _ _ _ _
Company address: _ _ _ _ _ _ _
Legal Representative: _ _ _ _ _ _ _ Gender: _ _ _ _ _ _ _ Age: _ _ _ _ _ _ _ _
Address: _ _ _ _ _ _
The situation of one party is: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
(illegal facts and evidence) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _.
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Our company believes that Party A is _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _.
The behavior of has violated the provisions of _ _ _ _ _ _ _.
In accordance with the provisions of _ _ _ _ _ _ _ _ _ _ _
The parties concerned must pay the fines and confiscated money to within 05 days from the date of receiving this penalty decision. If the fine is not paid within the time limit, a fine of 3% of the fine amount will be imposed on a daily basis.
If a party refuses to accept this punishment decision, he may apply for administrative reconsideration to _ _ _ _ _ or _ _ _ _ within 60 days from the date of receiving this punishment decision; Or bring an administrative lawsuit to the people's court within three months. During the period of administrative reconsideration and administrative litigation, this punishment decision shall not be suspended.
If a party fails to apply for administrative reconsideration or bring an administrative lawsuit within the time limit and fails to perform this administrative punishment decision, the organ will apply to the people's court for compulsory execution according to law.
Punishment organ (seal)
date month year
Administrative penalty decision: Fan * * * Company:
Punished person: * * Company
Your company's bidding response to the equipment performance of the bidding model in the second batch of equipment procurement international bidding project of Xi 'an Third Ring Road loaned by ADB (bidding number: 0703-0820CIC5Y022/0 1) is inconsistent with the actual situation. After the inquiry, a copy of the tampered sales contract is provided as evidence. Your company's behavior violates Article 33 of the Bidding Law? Bidders are not allowed to use? Cheating and winning the bid by other means? The provisions of the.
The above facts are evidenced by the sales performance list provided in your company's tender documents, the corresponding copies of sales contracts, the questioning letters and supporting materials of other bidders, and the replies of the bid evaluation committee to the questioning questions.
According to Article 54 of the Bidding Law? If a bidder bids in the name of another person or fraudulently wins the bid by other means, its bid is invalid, and if losses are caused to the tenderer, it shall be liable for compensation according to law; If the case constitutes a crime, criminal responsibility shall be investigated according to law? And Article 59 of the Implementation Measures for International Tendering and Bidding of Mechanical and Electrical Products (OrderNo. 13, Ministry of Commerce, 2004)? If a bidder commits one of the following acts, the bid will be invalid and a warning will be given; If the circumstances are serious, in accordance with the relevant provisions of the Bidding Law, it shall be disqualified from participating in the bidding of projects that must be subject to bidding according to law within one to two years, and shall be announced. (four) the bidding documents and clarification materials are inconsistent with the facts, and the bidding is fraudulent; (5) Providing false certification materials in the process of questioning? The relevant provisions of the, your company won the bid in this project is invalid, and give your company a warning and punishment.
If you refuse to accept this decision on administrative punishment, your company may file an administrative reconsideration with the Ministry of Commerce within 60 days from the date of receiving this decision on administrative punishment according to Article 9 of the Administrative Reconsideration Law of People's Republic of China (PRC); In accordance with the provisions of Article 39 of the Administrative Procedure Law of the People's Republic of China, an administrative lawsuit may also be brought to the Beijing No.2 Intermediate People's Court within three months from the date of receiving this administrative punishment decision.
Five x syndrome
July 2008 14
According to the Law of People's Republic of China (PRC) on Certified Public Accountants and the Interim Measures for Examination, Approval and Supervision of Accounting Firms (Order No.24 of the Ministry of Finance), our bureau organized a supervision and inspection team to supervise and inspect the business quality, establishment conditions and financial management of your firm. After the supervision and inspection, our bureau will inform you of the main illegal facts and the administrative punishment decision to be made in the verification report signed by your bureau. Failure to submit written statements and defense materials to our bureau within the specified time shall be deemed as waiver of the right to make statements and defense. According to the Administrative Punishment Law of the People's Republic of China and the Law of People's Republic of China (PRC) on Certified Public Accountants, the decision on administrative punishment is as follows:
First, the main illegal facts
Xx audit report No.20xx1-052 signed by certified public accountants xx and Zhang xx.
Problem: The balance of other receivables is 5,325,476 476. 10/0 yuan, accounting for 29% of the assets, and the large balance has not been confirmed by letter; The aging of some large balances exceeds 1 year, and it is not confirmed whether there is bad debt risk; The depreciation of fixed assets has not been measured; Accounts payable are 6,523,626,5438 yuan +0.03, accounting for 35% of the assets, and the major suppliers and the balance with large changes have not been confirmed by letter; There is no amount of test income and management expenses, and no truncation test is carried out.
As the signed CPA of the above-mentioned audit report, you are responsible for the audit of the above-mentioned problems. Your behavior violates Article 21 of the Law of People's Republic of China (PRC) on Certified Public Accountants: "Certified public accountants must issue reports in accordance with the working procedures determined by the professional standards and rules"; Paragraph 1 of Article 56 of the Interim Measures for Examination, Approval and Supervision of Accounting Firms: "No audit report shall be issued without performing the necessary audit procedures and obtaining sufficient and appropriate audit evidence"; Article 6 of the Basic Standards for Independent Auditing: "Certified public accountants shall abide by professional ethics, abide by the principles of independence, objectivity and notarization, perform audit business with due care and express audit opinions", and Article 20: "Certified public accountants shall form audit opinions and issue audit reports based on verified audit evidence after implementing necessary audit procedures"; Article 16 of the Specific Standards for Independent Auditing No.65438 +0- Audit of Accounting Statements: "Certified public accountants shall adopt appropriate methods in the audit process, including inspection, supervision, observation, inquiry, confirmation, calculation and analytical review. , in order to obtain sufficient and appropriate audit evidence ",Article 22:" After implementing the necessary audit procedures, certified public accountants shall take the following measures for the verified audit.
Second, the making of administrative punishment
According to Article 39 of the Law of People's Republic of China (PRC) on Certified Public Accountants: "A certified public accountant who violates the provisions of Articles 20 and 21 of this Law shall be given a warning by the financial department of the people's government at or above the provincial level" and Article 64 of the Interim Measures for Inspection and Supervision of Accounting Firms (Decree No.24 of the Ministry of Finance): "A certified public accountant who violates the provisions of Articles 20 and 21 of this Law shall be given a warning by the financial department of the people's government at or above the provincial level. "Give a warning" as stipulated in Article 56 of these Measures, and our office has decided to give you an administrative penalty of warning.
If you are not satisfied with this punishment decision, you may apply for administrative reconsideration to the Ministry of Finance or the People's Government of Liaoning Province within 60 days from the date of receiving this decision, or bring an administrative lawsuit directly to the People's Court of Heping District, Shenyang City within 3 months from the date of receiving this decision. During the period of reconsideration or litigation, this punishment decision shall not be suspended.