松下定居会计欺诈和FCPA违反费用，费用为2.8亿美元

Panasonic Fined by United States in Bribery Scheme

Panasonic Corp. will pay over $143M in disgorgement plus prejudgment interest to resolve a US Securities and Exchange Commission case involving a bribery scheme, accusing the company of accounting fraud violations and violating the Foreign Corrupt Practices Act (FCPA). Panasonic consented to the order, which finds that the Japan-based corporation violated the Securities Exchange Act of 1934. In a parallel criminal, the company will pay a $137M penalty in a deferred prosecution deal reached with the US Justice Department, which accused Panasonic of violating the FCPA over books and records.

The SEC contends that Panasonics Avionics Corp. a Panasonic subsidiary that offers in-flight entertainment and communications systems, offered a government official a consulting position at a state-owned airline to incentivize that individual into assisting the avionics company in garnering business. During the time of the scam, said the SEC’s order, the avionics company was negotiating two deals valued at over $700K with the airline.

政府官员接受了该职位，尽管不必做很多工作，但仍获得了约87.5万美元。第三方供应商使您可以隐藏付款。同时，根据司法部的发布，松下航空电子产品据称从合同的部分中赚了超过9200万美元，在该合同中，顾问在担任顾问职位时具有“参与或影响力”。

The SEC also is accusing Panasonic of acting fraudulently by allegedly overstating net and pre-tax income via the premature acknowledgement of over $82M in revenue during the fiscal quarter concluding at the end of June of 2012. Panasonics Avionics did this by backdating an agreement with the airline and giving the auditor information that was misleading.

同时，松下被指控没有足够的内部会计控制，并且未能确保其具有适当的书籍和记录，这些书籍和记录与顾问和销售代理有关，他们从国有航空公司和中东和亚洲获得了业务。

司法部的释放指出，松下航空电子产品已承认其在亚洲的员工隐藏了一些销售代理商的目的。即使在“正式终止”这些关系之后，公司员工仍将他们作为另一家公司的子代理商重新聘用。以这种方式，隐藏了超过700万美元向子代理的付款。这导致了记录，书籍和帐户的伪造，这是FCPA的违规行为。

在另一个FCPA违规案件中，再次涉及SEC和DOJ，Dun＆Bradstreet Corporation已达成900万美元的和解以解决这些指控。虽然600万美元的撤销，超过110万美元的前裁判利息和200万美元的民事罚款是SEC案件的一部分，但司法部决定在FCPA公司执法政策之后不起诉业务信息提供商。

根据美国证券交易委员会（SEC）的说法，中国的两家Dun＆Bradstreet子公司向该国的政府官员发出了非法付款，以获取该公司的全球商业数据库的专有数据。监管机构认为该公司无视危险信号。通过解决SEC案件，Dun＆Bradstreet不会否认或承认监管机构的调查结果。

In the DOJ’s case, however, the government noted that it had decided not to prosecute because the company had identified the misconduct, engaged in voluntary self-disclosure, participated in a thorough probe, fully cooperated, and made compliance enhancements and full remediation. This included firing 11 people and disciplining others through lower bonuses, reduced salaries, and less than stellar performance reviews.

我们的bob200体育证券欺诈律师代表持续损失的个人投资者和机构投资者。接触Shepherd Smith Edwards和Kantas，Ltd LLP今天。

阅读SEC订单(PDF)

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SEC提出了“监管最佳利益”，以阻止经纪人自称投资顾问，，，，Stockbroker Fraud Blog, April 20, 2018

Investment Adviser is Accused of “Ponzi-Like” Scam Involving 50 Investors, Including Friends and Family，股票经纪欺诈博客，2018年4月18日

SEC指责经纪人为某些客户提供优先IPO访问权限，以换取超过100万美元的回扣，股票经纪人欺诈博客，2018年1月2日