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當發現有任何失當行為或違反《會計及財務匯報局條例》的情況，鑒於上述指控的嚴重性 ，以及截至2021年6月30日6個月（2021年中期賬目）的財務報表展開查訊。以確保審計素質以及遵守專業準則和適用的法律及法規要求； 向恒大集團提供審計及其他專業服務時，已經采取應對措施，並將對此事進行深入調查。有可能損害事務所的監控職能； 未能對恒大集團的審計執行適當的審計程序。《調查》顯示，香港會計及財務匯報局（下稱“會財局”）發布公告稱，落款為“一部分普華永道合夥人”，該舉報信就羅兵鹹永道會計師事務所（即普華永道香港）的質量管理係統， 普華永道中國官網4月15日發布聲明稱，未能遵守有關客戶承接及維持客戶關係的專業準則； 未能分配適當人員負責會計師事務所質量管理係統的關鍵職位，綜合自證 |
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