HDXY(SZ:002002) 券商中国·2026-01-04 04:15Core Viewpoint - The article discusses a recent court ruling regarding the entitlement of employees from auditing firms to performance bonuses in cases of financial fraud by listed companies, highlighting the legal distinctions between labor compensation and professional liability [2][6]. Group 1: Case Background - The case involves an employee from the auditing team of Hongda Xingye, a company penalized for financial fraud in June 2025, who sought unpaid performance compensation [2][3]. - The employee, identified as Xiong, was part of the auditing team from December 2019 until the termination of his contract in December 2024, during which he was owed over 70,000 yuan in performance bonuses for the years 2022 to 2024 [3][5]. Group 2: Court Rulings - The second-instance court ruled in favor of the employee, stating that the auditing firm must pay the owed performance compensation as there was no administrative penalty against the firm at the time of the ruling [6][7]. - The court clarified that the employee's request for compensation was valid despite the auditing firm's claims linking performance pay to the employee's involvement in the fraudulent activities of Hongda Xingye [6][7]. Group 3: Implications for the Industry - The ruling emphasizes the need to separate labor compensation issues from professional liability, suggesting that auditing firms cannot withhold salaries based on the actions of their employees unless there is a proven link to misconduct [6][7]. - The case sets a precedent for future disputes regarding employee compensation in the auditing sector, particularly in instances where firms face penalties for the actions of their staff [6][7].