Criminal Liability of Corporation and Accountant for Financial Statement Attestation and the Prevention Approach─With Case Study on Pharmally-KY

臺灣近年來出現諸多重大社會問題，包含環境污染、食安問題、逃稅洗錢與不實財務報告等，多為法人犯罪相關。法人犯罪影響社會經濟，應負刑事責任；法人犯罪的預防，除了透過內部公司法令遵循制度、與外部主管機關監管之外，還透過外部獨立會計師審計查核制度，來強化與確保法遵制度的完整規劃與內部控制制度的落實執行。近期康友—KY等多起不實財務報告的案件爆發之後，會計師的角色與責任儼然成為眾所矚目的焦點。財務報告不實犯罪模式者，公司與會計師均應負有刑事責任，惟有提升公司法令遵循以及會計師審計品質，透過人力、程序與科技應用三大措施，始得發揮預防犯罪之效，方能達成企業社會責任與永續經營。

Many critical social problems have emerged in Taiwan in recent years, including environmental pollution, food safety issues, tax evasion, money laundering, and financial statement attestation. Most of them are corporate crimes. In addition to the internal company compliance system and the supervision of external competent authorities, the external independent accountant audit and review system can also strengthen and ensure the prevention of corporate crimes, makes complete planning of the legal compliance system and better implementation of the internal control. Recently, after the outbreak of multiple financial statement attestation such as Pharmally-KY, the role and responsibilities of corporate and accountants, as well as their criminal liability, become the focus of attention. It is critical to improve the corporate compliance and the quality of auditing with sufficient human resources, comprehensive audit process and regulation technology application to give full play to the effectiveness of crime prevention while achieving the corporate social responsibility and sustainable operation.