On the evening of February 3, an employee of Deloitte Beijing Group posted a 50-page PPT file to the company mailbox, reporting all kinds of non-compliant people and things during the four-year work. According to the PPT data, the whistleblower reported the irregularities of Deloitte in the audit process of several listed companies through his own report and others' report, among which the famous education company Red, Yellow and Blue accounted for 8 pages.

According to the report document, during the period from June 20 17 to June 23, 20 17, when Deloitte audited the education company, Zhang Moumou, a member of the audit project, did not arrange and review the drawings at the audit site. Later, during the withdrawal process, the whistleblower found that the dates and amounts in many previous papers did not match the actual documents. After asking Zhang Moumou, a project member, the reporter asked again, what if the amount is wrong? Zhang Moumou directly entered the Y (match) reply, and indicated that the dates and quantities of drawing work in many of his previous papers were randomly filled in and fabricated.

The whistleblower also stressed that after that, Zhang Moumou instructed him to fill in all the "Y" columns in the manuscript (that is, all of them were consistent, but the withdrawal procedure was not actually implemented), and randomly filled in the voucher number, and filled in all the inconsistent ones. After PPT, the reporter attached a detailed chat record and other certificates.

In the report of the reporter who relayed the report of his former colleague, two points were mainly mentioned:

The management expenses of the Beijing Training School to which R, B and L belong are basically reimbursed by the children of senior executives and the chairman, and used in consumption abroad. For example, a large number of management members go abroad to shop and spend money at outlets, and the founder's son spends a lot of money in new york to learn golf. Deloitte's managers or partners found this problem in the previous year's audit, but in the subsequent listing audit, it was identified as an unimportant low-risk subject, which was only a simple audit. Audit is a mere formality and extremely irresponsible to investors and shareholders.

Shan Moumou, a partner of the red, yellow and blue project, received a red, yellow and blue beauty card worth tens of thousands of yuan, and raised the audit fee in the red, yellow and blue project in the second year, asking Deloitte to help cover up some problems in the red, yellow and blue.

According to the first content, Phoenix.com Finance and Economics found that in 20 16 years, the marketing, sales and management expenses of R, B, F and B totaled 9.346 million US dollars, while in 20 17 years, this figure was 20192,000 US dollars, with a growth rate of1. In this regard, it was mentioned in a report in the National Business Daily that the red, yellow and blue explained at that time that the increase in expenses was mainly due to the increase in subsidies for employees in the directly operated parks and the supervision teams joining the parks.

For the second content, Phoenix.com Finance looked up the annual reports of R, B, F and L in 20 17-20 19, and found that in 20 16, the audit fees paid by R, F and L to Deloitte were $240,000, while in 20 17. In 2020, the latest news shows that the audit institution of red, yellow and blue was changed from Deloitte to KPMG.

According to the financial inquiry, the current main executives and directors are the founders Shi Yanlai and Cao, 1999 co-founded the parent-child park, and in 200 1 co-founded the Children's Potential Education and Entertainment Co., Ltd., and founded the kindergarten in 2003.

In view of the authenticity of the PPT report and the audit matters involving red, yellow and blue violations, Phoenix Net Finance tried to contact its staff several times, but as of press time, its phone was never answered.