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E&Y
to face action on Equitable
Ernst &
Young, one of the "big four" accountancy practices, is facing
disciplinary action over its role as auditor to Equitable Life, the troubled
mutual life assurer.
The Accountants' Joint Disciplinary Scheme, which has the power to censure
or fine firms and individuals, has laid charges against E&Y as well
Kevin McNa-mara, who was its lead audit partner on the Equitable account,
and Richard Combes, a former partner.
The charges relate to E&Y giving an unqualified audit opinion for
11 years between 1990 and 2000, when Equitable almost collapsed.
E&Y is further accused of a "failure to understand" the
mutual's business in relation to its controversial policy concerning pensions
with a guaranteed annuity rate.
Chris Dickson, executive counsel to the joint disciplinary scheme, has
also accused E&Y of a "failure to act with the objectivity and
independence which is expected from a firm of chartered accountants and
from chartered accountants".
E&Y has said: "We think the allegations are misguided and will
defend them vigorously."
If the accusations are upheld, the individuals could be fined or expelled
from the profession. The accountancy firm could also face an unlimited
fine
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