CPA和股票購買人請注意！ATTENTION CPA’s and Stock Purchasers!

Do you have clients who have invested large sums of money to purchase shares of stock in companies, filing or otherwise, which not actually listed on a reputable stock exchange, perhaps with the promise that they will be listed at some future date?
您客戶已經投入大筆資金購買股份公司的股票，支付申請費用或其他項目，但實際上這個投資項目並不是由一個有信譽的證券交易所上市，又或許，他們承諾將在未來的一段時間內將上市？

In recent months we have observed a growing number of investments of this sort, many of which are made with California corporations owned or financed by companies located in the PRC.
在最近幾個月中，我們已經看到越來越多的此類型的投資，其中有許多位於加州公司是由中國的公司擁有或資助的。

These transactions may be perfectly legitimate. However, they may also constitute securities fraud or violations of federal or California state securities law which govern such matters as:
儘管這些交易是完全合法的，但是他們也可能構成證券欺詐或是違反聯邦或加利福尼亞州的證券法律規管等事宜，其中包括：

1. Representations made in soliciting investments
尋求投資的陳述
2. Efforts to “qualify” investors under any one of several exemptions pertaining to small or limited offerings, or
評估及審核投資人是否符合限量發售的豁免資格
3. Adequate documentation and “due diligence” required whenever offering securities (shares of stock) for sale.
出售證券（或股票）時，所要求提供的文件和相關事宜的審查。

If your client (or you) have invested money in a stock corporation and are concerned for whatever reason about the legitimacy of the company or the safety of the investment, please call our office for a free initial consultation and evaluation.
如果您的客戶（或您）投資股份公司時，無論出於何種原因，對於該公司的合法性或投資的安全性有任何問題，請撥打我們辦公室的服務電話，預約免費的初步諮詢和評估。

Likewise, if you feel that your client’s investment advisor has engaged in unlawful practices such as churning (generating excessive commissions by selling and buying shares unnecessarily) or putting client funds into unsuitable investments, please call our office for a free initial consultation and evaluation.
相同的，如果你認為您客戶的投資顧問從事違法違規行為，如大量集資（利用不必要的銷售和購買股票，以產生過度的佣金），或者把客戶的資金投入不適合的投資項目，也請撥打我們辦公室的服務電話，預約免費的初步諮詢和評估。