根据前总统唐纳德·特朗普(Donald Trump)的会计公司Mazars USA发给特朗普组织的一封信，该公司上周切断了与特朗普的联系，称他2011年至2020年的财务披露不再可靠。
这封信包含在纽约总检察长办公室周一提交的法庭文件中，该办公室正在进行一项调查民事调查特朗普集团对其房地产投资组合的估值方式。
“我们写信建议，唐纳德·特朗普(Donald J. Trump)截至2011年6月30日至2020年6月30日的财务状况声明不应再被依赖，你应该通知目前依赖一个或多个这些文件的任何接收者，这些文件不应被依赖，”这封给特朗普同名公司的信说。
“我们得出这一结论的部分依据是纽约司法部长2022年1月18日提交的文件、我们自己的调查以及从内部和外部来源获得的信息，”这封信说。“虽然我们还没有得出结论，各种财务报表，作为一个整体，包含重大差异，基于整体情况，我们认为我们的建议，你不再依赖这些财务报表是适当的。”
Mazars实际上辞去了特朗普集团会计师的职务，他说:“部分由于我们关于财务报表的决定，以及整体情况，我们也已经达到了与特朗普集团存在不可放弃的利益冲突的地步。因此，我们无法向特朗普集团提供任何新的工作产品。”
这封信表明，这位前总统和他的妻子在2月15日之前仍有纳税申报。
“我们认为，完成这些回报的唯一信息是关于小马特·卡利马里公寓的信息，”信中说。“如你所知，唐纳德·本德几个月来一直要求提供这一信息，但没有收到。一旦这些信息被提供给你的新报税人，你就可以完成报税了。”
特朗普组织的一名发言人驳斥了该公司对该组织财务报表的描述不可靠。
“虽然我们对Mazars选择分道扬镳感到失望，但他们在2022年2月9日的信中确认，在对所有之前的财务状况报表进行后续审查后，Mazars的工作是根据所有适用的会计准则和原则进行的，这些财务状况报表不包含任何重大差异，”发言人说。这一确认实际上使检察官和助理检察官的调查变得毫无意义。"
然而，纽约司法部长抓住这封信作为法官应该下令遵守向公司和特朗普个人、他的长子小唐纳德和他的长女伊万卡发出的一系列传票的理由。
总检察长办公室在周一的一份文件中说:“这一发展进一步加强了OAG以前提交的文件已经显示的内容:法院应该命令被告遵守OAG的文件和证词传票。”
特朗普夫妇一直在努力驳回传票，理由是传票过于宽泛，而且调查是出于政治动机。
周一的AG文件还提到了最近对特朗普据称销毁文件正如调查1月6日国会大厦袭击事件的众议院委员会所宣称的那样。
“鉴于有关特朗普销毁《总统记录法》涵盖的文件的报道，他应该被命令遵守传票中题为‘不再由你拥有的文件’的指令3，要求就文件如何被销毁以及由谁销毁做出宣誓声明，”文件称。
Trump's accounting firm resigns, saying his financial disclosures should "no longer be relied upon"
Former President Donald Trump's accounting firm, Mazars USA, cut ties with Trump last week, saying his financial disclosures from 2011-2020 can no longer be relied upon, according to a letter the firm sent to the Trump Organization.
The letter was included in a court document filed Monday by the New York Attorney General's office, which is conducting acivil investigationinto the way the Trump Organization valued its real estate portfolio.
"We write to advise that the Statements of Financial Condition for Donald J. Trump for the years ending June 30, 2011 - June 30, 2020, should no longer be relied upon and you should inform any recipients thereof who are currently relying upon one or more of those documents that those documents should not be relied upon," the letter to Trump's namesake company said.
"We have come to this conclusion based, in part, upon the filings made by the New York Attorney General on January 18, 2022, our own investigation, and information received from internal and external sources," said the letter. "While we have not concluded that the various financial statements, as a whole, contain material discrepancies, based upon the totality of the circumstances, we believe our advice to you to no longer rely upon those financial statements is appropriate."
Mazars effectively resigned as the Trump Organization's accountant, saying, "Due in part to our decision regarding the financial statements, as well as the totality of the circumstances, we have also reached the point such that there is a non-waivable conflict of interest with the Trump Organization. As a result, we are not able to provide any new work product to the Trump Organization."
The letter indicated that the former president and his wife still have tax returns to file by Feb. 15.
"We believe the only information left to complete those returns is the information regarding the Matt Calimari Jr. apartment," said the letter. "As you know, Donald Bender has been asking for this information for several months but has not received it. Once that information is provided to your new tax preparers, the returns can be completed."
A spokesperson for the Trump Organization refuted the firm's characterization of the organization's financial statements as unreliable.
"While we are disappointed that Mazars has chosen to part ways, their February 9, 2022 letter confirms that after conducting a subsequent review of all prior statements of financial condition, Mazars' work was performed in accordance with all applicable accounting standards and principles and that such statements of financial condition do not contain any material discrepancies," the spokesperson said. "This confirmation effectively renders the investigations by the DA and AG moot."
However, the New York Attorney General seized on the letter as reason why a judge should order compliance with a series of subpoenas issued to the company and personally to Trump, his eldest son Donald Jr., and his eldest daughter Ivanka.
"This development further reinforces what OAG's previous submissions already showed: The Court should order Respondents' compliance with OAG's document and testimonial subpoenas," the attorney general's office said in a filing Monday.
The Trumps have been fighting to dismiss the subpoenas on the grounds they are overly broad and that the investigation is politically motivated.
Monday's AG filing also makes mention of the recent flap over Trump's purporteddestruction of documentsas asserted by the House committee investigating the Jan. 6 Capitol attack.
"Given reports concerning Mr. Trump's destruction of documents covered by the Presidential Records Act, he should be ordered to comply with Instruction 3 in the subpoena entitled 'Documents No Longer in Your Possession,' requiring a sworn statement regarding how documents were destroyed and by whom," the filing said.
