{"id":"court_sdny_209_1","court":"SDNY","case_no":"23-cr-00118","doc_number":209,"sub_number":1,"doc_type":"UNKNOWN","filed_date":null,"title":"In the matter of United States v Kwok, et al 23 CR 118 (SDNY) with respect to 41(g) Customer Action for the return of th","summary_zh":"独立取证审查报告 —— 美国诉 Ho Wan Kwok（郭文贵 / Guo Wengui / Miles Guo）案，SDNY 1:23-cr-00118 ECF #209。Mazars LLP对Himalaya Exchange客户资金41(g)返还诉讼进行的独立取证审查，包括对客户数据库、KYC程序、资金验证等事项的审查说明。","summary_en":"Independent Forensic Review —— United States v. Ho Wan Kwok (Miles Guo), SDNY 1:23-cr-00118 ECF #209. Mazars LLP independent forensic review regarding Himalaya Exchange customer funds in Rule 41(g) action, documenting examination of customer database, KYC procedures, and fund verification.","body_en":"**In the matter of United States v Kwok, et al 23 CR 118 (SDNY) with respect to 41(g) Customer Action for the return of their Himalaya Exchange Funds**\n\n**Independent forensic review of Mazars LLP**\n\n# **Appendix 1.1: Summary of our meetings with personnel of the service company of the Exchange**\n\n- In this Appendix, we set out further details of:\n\t- our visits to the premises of the service company of the Exchange on 14 and 15 December 20231; and\n\t- two calls held with personnel of the service company of the Exchange and representatives of CANDEY on 13 and 20 December 2023.\n\nCall with the Exchange and CANDEY on 13 December 2023\n\n- Mazars, CANDEY and the Exchange held a planning call on 13 December 2023 from 11:00am to 12:00pm GMT to discuss the objectives of the in-person visits over the subsequent days. The planning call consisted of the following:\n\t- deciding who (name, role and team) from Mazars, CANDEY and the Exchange would be present at the in-person visits;\n\t- confirming the location, timing and accessibility of the in-person visits; and\n\t- confirming how we would address our instructions (which were separately provided by CANDEY).\n\n### In-person visit to the Exchange and CANDEY on 14 December 2023\n\n- Mazars attended the premises of the service company of the Exchange on 14 December 2023 with representatives of CANDEY (the \"**first visit**\").\n- Upon arrival, an initial meeting with CANDEY and the Exchange was held to discuss the plan for the day. Individuals from Mazars, CANDEY and the Exchange then split into two groups:\n\t- the first group (which included a member from Mazars and CANDEY) accompanied personnel of the service company of the Exchange to perform the following:\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_ 1 We have been instructed not to disclose the address of the service company of the Exchange for the purposes of this report\n\n**In the matter of United States v Kwok, et al 23 CR 118 (SDNY) with respect to 41(g) Customer Action for the return of their Himalaya Exchange Funds**\n\n**Independent forensic review of Mazars LLP**\n\n- (i) conduct a live and independent review of the HEX Customer Database in order to confirm and document the processes and procedures in place relating to customer onboarding at the Exchange (Instruction 1);\n- (ii) verify the existence of \"know your client\" (\"KYC\") onboarding information and the financial data contained in the Customer Action Schedule against the live data on the HEX Customer Database for our sample (part of Instruction 3); and\n- (iii) carry out the two illustrative customer onboarding tests (\"Instruction 4\"); and\n- the second group (which included a member from Mazars and CANDEY) accompanied by personnel of the service company of the Exchange verified that each of the Relevant Customers has an Exchange account on the HEX Customer Database (\"Instruction 2\").\n- By the end of the first visit, we had completed the testing for Instructions 1 and 4. Whilst we had commenced our work on Instructions 2 and 3, these were not complete at that stage. Mazars, CANDEY and the Exchange therefore agreed to have another in-person visit at the Exchange the following day.\n\n## In-person visit to the Exchange and CANDEY on 15 December 2023\n\n- Mazars attended the premises of the service company of the Exchange on 15 December 2023 with representatives of CANDEY (the \"**second visit**\").\n- Upon arrival, an initial meeting with CANDEY and the Exchange was held to discuss the plan for the day. Individuals from Mazars, CANDEY and the Exchange then split into two groups:\n\t- the first group (which included a representative from Mazars and CANDEY) accompanied personnel of the service company of the Exchange to:\n\t\t- (i) continue to verify the existence of \"know your client\" (\"KYC\") onboarding information and the financial data contained in the Customer Action Schedule against the live data on the HEX Customer Database for our sample (part of Instruction 3); and\n\t\t- (ii) verify the redemptions made by the Affected Customers (according to the Customer Action Schedule) to the bank statements of the Exchange for this sample (part of Instruction 3); and\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n**In the matter of United States v Kwok, et al 23 CR 118 (SDNY) with respect to 41(g) Customer Action for the return of their Himalaya Exchange Funds**\n\n**Independent forensic review of Mazars LLP**\n\n- the second group (which included a representative from Mazars and CANDEY) accompanied personnel of the service company of the Exchange to continue verifying that each of the Relevant Customers has an Exchange account on the HEX Customer Database (Instruction 2).\n- By the end of the second visit, we had completed all in-person testing for our four instructions.\n\n### Call with the Exchange and CANDEY on 20 December 2023\n\n- Mazars, CANDEY and the Exchange held a call on 20 December 2023 from 3:00pm to 5:00pm GMT to discuss and confirm the following:\n\t- the reconciling items relating to the timing differences between the HCN and HDO balances (i) on the Customer Action Schedule; and (ii) on the HEX Customer Database (as described in paragraph 6.3.7 of the report); and\n\t- for the instances where the name of the individual of our sample was in Chinese characters on the HEX Customer Database, we sought to confirm the ID document number of the underlying verification document to the ID document number listed in the customer's profile on the HEX Customer Database (as described in paragraph 6.3.3 of the report).\n\nThis included personnel of the service company of the Exchange sharing their screens (at our and CANDEY's direction) in order for us to verify these items.\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_","body_zh":"关于 United States v Kwok, et al（美国诉郭文贵等案）23 CR 118 (SDNY) 中就 41(g) 客户索回 Himalaya Exchange（喜马拉雅交易所）资金之诉项下\n\nMazars LLP（玛泽有限责任合伙）之独立司法会计鉴定复核\n\n附录 1.1：我们与交易所服务公司人员会议之摘要\n\n- 在本附录中，我们列出了以下各项的进一步详情：\n\t- 我们于 2023年12月14日和15日对交易所服务公司场所进行的实地访问1；以及\n\t- 于 2023年12月13日和20日与交易所服务公司人员及 CANDEY 代表举行的两次电话会议。\n\n2023年12月13日与交易所及 CANDEY 的电话会议\n\n- Mazars、CANDEY 与交易所于 2023年12月13日格林威治标准时间（GMT）上午11:00至中午12:00举行了规划电话会议，以讨论随后几天实地访问的目标。该规划电话会议包括以下内容：\n\t- 确定来自 Mazars、CANDEY 及交易所出席实地访问的人员（姓名、职务及团队）；\n\t- 确认实地访问的地点、时间安排及出入权限；以及\n\t- 确认我们将如何执行我们的指示（该指示由 CANDEY 另行提供）。\n\n2023年12月14日对交易所及 CANDEY 的实地访问\n\n- Mazars 于 2023年12月14日与 CANDEY 的代表一同前往交易所服务公司的办公场所（“第一次访问”）。\n- 抵达后，与 CANDEY 和交易所举行了初次会议，以讨论当天的计划。来自 Mazars、CANDEY 及交易所的人员随后分为两组：\n\t- 第一组（其中包括一名来自 Mazars 和 CANDEY 的成员）在交易所服务公司人员的陪同下执行以下事项：\n\n_________________________________________________________________________________ 1 就本报告而言，我们已接获指示不披露交易所服务公司的地址\n\n关于 United States v Kwok, et al（美国诉郭文贵等案）23 CR 118 (SDNY) 中就 41(g) 客户索回 Himalaya Exchange（喜马拉雅交易所）资金之诉项下\n\nMazars LLP 之独立司法会计鉴定复核\n\n- (i) 对 HEX 客户数据库进行实时且独立的审查，以确认并记录与交易所有关客户入驻（onboarding）现行的流程和程序（指示1）；\n- (ii) 针对我们的样本，将客户诉讼附表中所载的“了解你的客户”（“KYC”）入驻信息及财务数据，与 HEX 客户数据库上的实时数据进行核对以验证其真实存在（指示3的一部分）；以及\n- (iii) 开展两项示范性客户入驻测试（“指示4”）；以及\n- 第二组（其中包括一名来自 Mazars 和 CANDEY 的成员）在交易所服务公司人员的陪同下，核实了各相关客户在 HEX 客户数据库上均拥有交易所账户（“指示2”）。\n- 在第一次访问结束时，我们已完成了指示1和指示4的测试。虽然我们已开始就指示2和指示3开展工作，但在当时阶段尚未完成。因此，Mazars、CANDEY 和交易所同意次日在交易所进行另一次实地访问。\n\n2023年12月15日对交易所及 CANDEY 的实地访问\n\n- Mazars 于 2023年12月15日与 CANDEY 的代表一同前往交易所服务公司的办公场所（“第二次访问”）。\n- 抵达后，与 CANDEY 和交易所举行了初次会议，以讨论当天的计划。来自 Mazars、CANDEY 及交易所的人员随后分为两组：\n\t- 第一组（其中包括一名来自 Mazars 和 CANDEY 的代表）在交易所服务公司人员的陪同下：\n\t\t- (i) 继续针对我们的样本，将客户诉讼附表中所载的“了解你的客户”（“KYC”）入驻信息及财务数据，与 HEX 客户数据库上的实时数据进行核对以验证其真实存在（指示3的一部分）；以及\n\t\t- (ii) 针对该样本，将受影响客户所作出的赎回（依据客户诉讼附表）与交易所的银行对账单进行核对（指示3的一部分）；以及\n\n_________________________________________________________________________________\n\n关于 United States v Kwok, et al（美国诉郭文贵等案）23 CR 118 (SDNY) 中就 41(g) 客户索回 Himalaya Exchange（喜马拉雅交易所）资金之诉项下\n\nMazars LLP 之独立司法会计鉴定复核\n\n- 第二组（其中包括一名来自 Mazars 和 CANDEY 的代表）在交易所服务公司人员的陪同下，继续核实各相关客户在 HEX 客户数据库上均拥有交易所账户（指示2）。\n- 在第二次访问结束时，我们已完成了针对我们四项指示的所有实地测试。\n\n2023年12月20日与交易所及 CANDEY 的电话会议\n\n- Mazars、CANDEY 和交易所于 2023年12月20日 GMT 下午3:00至5:00举行了电话会议，以讨论并确认以下内容：\n\t- 有关 (i) 客户诉讼附表上；与 (ii) HEX 客户数据库上的 HCN 和 HDO 余额之间的时间性差异的调节项目（如报告第 6.3.7 段所述）；以及\n\t- 对于我们样本中个人姓名在 HEX 客户数据库上为中文字符的情况，我们力图将基础验证文件的身份证件号码与 HEX 客户数据库上客户个人资料中列出的身份证件号码进行确认核对（如报告第 6.3.3 段所述）。\n\n这包括交易所服务公司的人员（在我和 CANDEY 的指示下）共享其屏幕，以便我们核对这些项目。\n\n_________________________________________________________________________________","key_entities":["Kwok","Himalaya","Himalaya Exchange","Je"],"ecf_references":[],"word_count":939,"status":"published","published_at":null,"created_at":null,"updated_at":"2026-08-23 07:24:00"}