传美国司法部与SEC联手审查CrowdStrike(CRWD.US)3200万美元幽灵订单

Core Viewpoint - The U.S. Department of Justice and the SEC are conducting an in-depth investigation into CrowdStrike, focusing on a suspicious $32 million transaction with distributor Carahsoft Technology Corp, which involves an order related to the IRS that raises broader financial scrutiny [1][2]. Group 1: Investigation Details - The investigation centers on a transaction completed in the last quarter of fiscal year 2023, where CrowdStrike provided cybersecurity software for the IRS, despite the IRS never actually purchasing or receiving the products [1]. - Investigators have questioned former employees about the transaction process, the knowledge of CrowdStrike's leadership, and whether employees had concerns about other transactions, indicating a broader scope of inquiry than previously known [1][2]. - The investigation has expanded to include inquiries about other transactions, including a separate $1 million deal involving the IRS and several million-dollar transactions with the Department of Health and Human Services and the Department of Energy [2]. Group 2: Financial Implications - The $32 million transaction is crucial for CrowdStrike, as excluding this revenue could result in key financial metrics for Q4 2023 falling below Wall Street expectations [2]. - In November of the previous year, CrowdStrike unexpectedly deducted $26 million from its annual recurring revenue, with the CFO providing a vague explanation that has intensified doubts about the transaction's legitimacy [2]. - Internal employee concerns have been raised regarding the company's practice of "channel stuffing," which may violate the Sarbanes-Oxley Act's requirements for financial accuracy [2]. Group 3: Company Responses - A spokesperson for CrowdStrike has repeatedly emphasized adherence to transaction accounting principles but has declined to disclose specific details about the transaction [3]. - Carahsoft has not responded to requests for comments regarding the investigation [3].