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 article discusses a recent court ruling regarding the payment of performance bonuses to employees of an auditing firm involved in a financial fraud case, highlighting the legal distinctions between labor compensation and professional liability [2][4]. 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, seeking unpaid performance bonuses [2][4]. - 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 [4][5]. Group 2: Court Rulings - The first instance court supported Xiong's claim for unpaid wages, citing clear labor relations and the absence of administrative penalties against the auditing firm at that time [4][5]. - The second instance court upheld the first ruling, emphasizing that the auditing firm must pay the owed performance bonuses, as they had not yet faced penalties when the case was adjudicated [8][9]. Group 3: Legal Implications - The court differentiated between the obligation to pay labor compensation and the potential for the auditing firm to seek damages for professional misconduct, indicating that these are separate legal issues [6][8]. - The ruling allows the auditing firm to claim damages from Xiong if they can prove that the losses were directly caused by his professional negligence, but this is contingent on future administrative penalties being established [8][10]. Group 4: Industry Impact - The case raises important questions about the individual responsibility of auditing professionals in financial fraud cases and the implications for their compensation [4][5]. - The auditing firm, Yongtuo, faced significant penalties totaling 652.83 million yuan, with a substantial portion attributed to the Hongda Xingye project, highlighting the financial risks associated with audit failures [8][10].