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关于瑞幸咖啡的声明
瑞幸咖啡于2017年6月成立，2019年5月在美国纳斯达克上市。安永对瑞幸咖啡自2017年6月16日（瑞幸咖啡成立日）至2017年12月31日期间以及2018年度财务报表（以下简称“上市申报财务报表”）进行了审计，并出具了审计报告。
在2020年1月下旬对瑞幸咖啡2019年度财务报表进行年度审计工作的过程中，安永注意到瑞幸咖啡迅速增长的代理业务模式及相关代理商存在疑点，在及时引入反舞弊调查团队后，安永发现了瑞幸咖啡部分管理人员在2019年第二季度至第四季度通过虚假交易虚增了相关期间的收入、成本及费用，并对此发现向瑞幸咖啡审计委员会作出了汇报。瑞幸咖啡董事会因此决定成立特别委员会负责相关内部调查。在此基础上，瑞幸咖啡于2020年4月2日就2019年第二季度到第四季度期间存在的财务造假行为发布公告。
2020年7月1日，瑞幸咖啡公告了特别委员会在顾问Kirkland & Ellis International LLP及FTI Consulting协助下的内部调查已基本完成，内部调查结果证实了瑞幸咖啡自2019年4月开始的财务造假行为。
对瑞幸咖啡财务造假事件，市场各方都予以高度关注。2020年5月，财政部监督评价局派出现场检查组进驻瑞幸咖啡和安永，分别对瑞幸咖啡自成立以来的财务记录以及安永相关的审计底稿进行检查。对于现场检查，安永提供了全方位积极的配合。
截至目前，检查工作已经结束，检查结论已经形成。根据我们的了解，现就相关情况声明如下：
瑞幸咖啡财务造假行为开始于2019年4月。安永在对瑞幸咖啡上市申报财务报表进行审计的过程中，严格恪守了职业道德和执业准则，做到了勤勉尽责，独立审慎。由于安永并未对瑞幸咖啡2019年度财务报表出具审计报告，故安永无需对瑞幸咖啡2019年度披露的财务信息承担审计责任。
安永一直恪守专业职责，通过严谨的审计方法、工具和政策，致力于提供最高标准的审计和财务报告，并始终坚持履行对客户、员工和社会的承诺。
安永华明会计师事务所（特殊普通合伙）
2020年7月16日
Statement on Luckin Coffee matter
Luckin Coffee was founded in June 2017 and was listed on Nasdaq in May 2019. EY audited Luckin Coffee’s financial statements from its incorporation on 16 June 2017 to 31 December 2017, as well as the full fiscal year of 2018 (thereafter “the IPO Financial Statements”), and issued audit reports accordingly.
In late January 2020, during the audit of Luckin Coffee’s 2019 financial statements, EY identified and raised concern regarding Luckin Coffee’s rapidly growing agency business model and identities of certain related agents. With the timely involvement of our forensic team, EY discovered that a number of Luckin Coffee’s management personnel fabricated transactions which led to the inflation of the company’s income, costs and expenses for the period from the second quarter to the fourth quarter of 2019. EY consequently reported these findings to Luckin Coffee’s Audit Committee, which led to its Board of Directors’ decision to form a special committee to conduct an internal investigation into the matter. Luckin Coffee made a corresponding announcement regarding the fraudulent misconduct on 2 April 2020.
On 1 July 2020, Luckin Coffee announced that its special committee, assisted by Kirkland & Ellis International LLP and FTI Consulting, had substantially completed the internal investigation. The findings of the internal investigation confirmed the fraudulent misconduct commenced in April 2019.
Luckin Coffee’s fraudulent misconduct has generated major market attention. In May 2020, the Bureau of Supervision and Evaluation of the Ministry of Finance dispatched a field inspection team (“the Inspection Team”) to Luckin Coffee and EY respectively to inspect Luckin Coffee’s financial records since its inception and EY audit papers. EY fully cooperated with this inspection.
As of even date, the on-site inspection has completed and the Inspection Team’s conclusions have been made. Based on our understanding of the matter, the situation is as follows:
The fraudulent misconduct of Luckin Coffee commenced in April 2019. Regarding EY’s audit of the IPO Financial Statements, EY was found to be prudent and independent, having strictly complied with all professional ethics and standards. Since EY has not issued any audit report on Luckin Coffee’s 2019 financial statements, EY should not be held responsible for the disclosure of Luckin Coffee’s 2019 financial information.
At EY, we commit to offering the highest standards of audit and financial reporting services by leveraging robust auditing methodology, tools and policies, and we remain committed to our clients, our people and the community.
Ernst & Young Hua Ming LLP
16 July 2020
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