Author Archive for admin

KPMG Investigated Over BAE Audits

Following BAE’s recently agreed fine (more here), the Accountancy and Actuarial Discipline Board – the independent, investigative and disciplinary body for accountants in the UK – has begun an investigation into the conduct of Big-4 accounting firm KPMG in its role as as auditors to BAE Systems plc and their not-spotting and/or not reporting properly on the irregular ‘commissions’  paid by BAE to and via a marketing agent Shailesh Vithlani, the company’s former marketing adviser in Tanzania.  The scope of the investigation is as follows:

The audits of British Aerospace / BAE Systems Group plc and any of its subsidiaries by KPMG from 1997-2007 in relation to the commissions paid by BAE through any route to subsidiaries, agents and any connected companies. Also any other professional advice, consultancy or tax work provided to BAE by KPMG between those dates in respect of (i) commission payments paid by BAE and (ii) the status, operation or disclosability of Red Diamond Trading Ltd., Poseidon Trading Investments Ltd. and Novelmight Ltd.

The Financial Reporting Council press release is here.

Alcatel-Lucent SA Settles US Bribery Charges

It has been widely reported that Paris-based Alcatel-Lucent SA has settled US  charges for bribing officials in Costa Rica, Honduras, Malaysia, and Taiwan.

The French telecoms giant  was formed in 2006 after US-based Lucent Technologies merged with French-based Alcatel. It works for companies and governments around the world, proving solutions for voice, data, and video, including through its Bell Labs subsidiary.   It has operations in more than 130 countries, revenue of €15.2bn (2009) and employs over 77,000 people.   Its corporate website is here.

It was announced on 28 December 2010 that the company and three subsidiaries will pay $137m in total comprising $92m to resolve criminal charges with the DOJ and $45m in disgorgement to the SEC. It had already  paid $10m in January to settle corruption charges brought by the government of Costa Rica.

The DOJ and the parent company entered into a three-year deferred prosecution agreement (‘DPA’) for violating the accounting (internal controls and books and records) provisions of the FCPA. There were no charges brought under the anti-bribery provisions against the top company. Three subsidiaries (Alcatel-Lucent France S.A., formerly known as Alcatel CIT S.A.; Alcatel-Lucent Trade International A.G., formerly known as Alcatel Standard A.G.; and Alcatel Centroamerica S.A., formerly known as Alcatel de Costa Rica S.A.) were also charged and each agreed to plead guilty to conspiring to violate the antibribery, as well as the accounting provisions of the FCPA.  A compliance monitor was imposed for a 3 year period.

The charges relate to behavior in Alcatel between 1999 and 2006. DOJ prosecutors said Alcatel-Lucent’s three subsidiaries bribed foreign officials to win business in Costa Rica, Honduras, Malaysia, and Taiwan. The company also hired agents without proper controls in Kenya, Nigeria, Bangladesh, Ecuador, Nicaragua, Angola, Ivory Coast, Uganda, and Mali. Overall, Alcatel-Lucent admitted making $48.1 million in profits as a result of its bribery.

The SEC’s civil complaint said all of Alcatel-Lucent’s bribes were “undocumented or improperly recorded as consulting fees in the books of Alcatel’s subsidiaries and then consolidated into Alcatel’s financial statements. The leaders of several Alcatel subsidiaries and geographical regions, including some who reported directly to Alcatel’s executive committee, either knew or were severely reckless in not knowing about the misconduct.”

Interestingly, one of the terms of the DPA was that  Alcatel-Lucent agreed  to stop using third-party sales and marketing agents in conducting its worldwide business. The DOJ said the unprecedented pledge was made on the company’s “own initiative and at a substantial financial cost.”

The other side of the merged company, Lucent, FCPA charges of its own in December 2007 with the DOJ and SEC. The settlement included a $1m criminal fine with the DOJ and $1.5m in civil penalties with the SEC. Lucent’s offenses involved payment of travel expenses for Chinese government officials from 2000 to 2003.

The case appears to stem from investigations by Costa Rican authorities, which Alcatel learned of in 2004.  the investigations. It fired Christian Sapsizian, a French citizen and the company’s deputy vice president for Latin America and disclosed to the DOJ  authorities that it had uncovered payments from employees and consultants to government officials and political parties. In September 2008, Sapsizian was sentenced to 30 months in prison for breaching the FCPA by bribing employees of the state-owned telecoms company in Costa Rica.

The FCPA Blog has further information, including the original DOJ and SEC charges, here.

New SFO Prosecution: Energy Bribes

In a sparce and enigmatic press release, the SFO announced that five men have been bailed to appear in court in November following their alleged involvement in corruption in relation to £66million pound engineering contracts. The investigation commenced in May 2008 following a referral by City of London Police.

The prosecution was been brought following an investigation by the Serious Fraud Office in conjunction with the City of London Police into allegations that inside information was being offered to companies bidding for contracts in high-value engineering projects. Some of the defendants were employed by the companies responsible for the procurement of these projects and are alleged to have passed confidential information to others who then offered to provide it to companies bidding for the contracts in return for a percentage of the contract value. The aggregate value of the five contracts in question is £66 million and the charges relate to periods between 1 January 2001 and 31 August 2009.

The SFO press release is here.

Watch this space I guess.

Morale at the SFO

An interesting article by journalist and fraud-insider Trevor Maggs, entitled ‘Has staff morale collapsed at the SFO?’  outlines his impressions of what life is like at the moment inside  the regulator’s office.  http://www.trevormaggs.com/?p=196

The DoJ’s European Pipeline

BAE grabbed the headlines recently with the $400 million settlement, but there are many other companies that have announced provisions in their company filings in respect of FCPA settlements:

Innospec, a UK speciality chemicals company, has now made accruals totaling $40.2 million in anticipation of a settlement of between $28.8 and $40.2 million (here)  in respect of Oil for Food allegations

Alcatel is to pay $137 million in respect of a Costa Rican contracts (here)

Technip has reserved Euro245 million to settle allegation relating to the Nigerian Bonny Island LNG project (here)

These have all been announced this year and all involve non-US companies. We can assume that there are a number of other Oil For Food settlements in the offing (we estimate that there are around 15 to 20 Oil For Food subpoenas outstanding of which we assume not all have been dropped), there are the other Nigerian LNG JV partners (Snamprogetti and JGC) and others.

The UK prosecutions also seem to be adding vigor to the SFO’s efforts in advance of the next OECD anti-corruption review, which we understand will focus on enforcement as opposed to just implementing legislation. We also understand from Mark Mendelsohn at the recent Miami White Collar ABA conference that he is leaving a department that is getting bigger and even more aggressive. He stressed that individuals are going to remain an increasing focus (44 indictments outstanding in 2009/10 as opposed to less than 10 in 2008) as well as efforts to encourage non-US enforcement. The message has to be that non-US companies are perhaps a disproportionate target and the DoJ doesn’t like jurisdictional arguments.