这位独董，遭公开谴责！

Core Viewpoint - The Hong Kong Accounting and Financial Reporting Council has publicly reprimanded Wang Tianze, an independent non-executive director of Bank of Communications, and imposed a fine of HKD 416,000 due to multiple deficiencies in audit procedures during his tenure as a project partner for two former Hong Kong listed companies [1][2][4]. Group 1 - The fine imposed on Wang Tianze is a result of his failure to obtain sufficient appropriate audit evidence and a lack of professional skepticism in addressing significant misstatement risks related to revenue recognition and external confirmation procedures [4]. - The regulatory body acknowledged that Wang Tianze admitted to the violations and proactively engaged in discussions leading to an early settlement, resulting in a 20% reduction in the fine for each case [4]. - Bank of Communications stated that the regulatory body did not find any intentional, dishonest, or willful misconduct by Wang Tianze, and his ability to serve as an independent non-executive director remains unaffected [4]. Group 2 - Wang Tianze, born in 1964, is a member of the Association of Chartered Certified Accountants in England and Wales and has held various significant positions at Deloitte, including Chief Business Officer and Partner in Risk Consulting [5]. - He has been serving as an independent director at Bank of Communications since October 2023 [4].