新案例来了！造假公司被重罚，审计项目组员工讨薪！法院这样判

Core Viewpoint - The recent court ruling highlights the ongoing debate regarding the rights and responsibilities of employees in audit firms involved in financial fraud cases, particularly in relation to performance compensation amidst audit failures [1][2]. Group 1: Case Background - The case involves an employee from the audit team of Hongda Xingye, a company that faced severe penalties for financial fraud in June 2025 [1]. - The employee, identified as Xiong, was part of the audit team for the company's annual report and claimed unpaid performance compensation amounting to over 70,000 yuan for the years 2022 to 2024 [2][3]. - The audit firm argued that Xiong should not only forfeit the performance pay but also return all remuneration received for the project due to the penalties imposed on Hongda Xingye [2]. Group 2: Court Ruling and Legal Implications - The second-instance court ruled in favor of the employee, stating that the labor relationship and the fact of unpaid wages were clear, and the audit firm had not been penalized at the time of the ruling [4]. - The court clarified that the issues of labor compensation and potential professional misconduct should be treated as separate legal matters [4][5]. - The ruling allows the audit firm to seek compensation from the employee if it can prove that the audit failure caused significant losses due to the employee's severe negligence [4]. Group 3: Audit Firm's Penalties and Future Actions - The audit firm, Yongtuo, faced a total penalty of 65.283 million yuan, with 45.849 million yuan specifically related to the Hongda Xingye project, and was banned from providing securities services [4][5]. - The firm acknowledged internal management deficiencies and committed to comprehensive reforms to prevent future violations [5]. - The principal partner of Yongtuo received a 10-year ban from the securities market, while the employee involved was not penalized [4][5].