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美国证券交易委员会结束对登士柏西诺德调查，公司此前因内部审查延迟申报

 
Issuing time:2025-10-20 13:17Author:编辑部
*图源：Form 8-K for Dentsply Sirona INC
*图源：Form 8-K for Dentsply Sirona INC

好的牙·讯｜登士柏西诺德（Dentsply Sirona）近日宣布，美国证券交易委员会（SEC）执法部门已结束对其自2022年5月启动的调查，并表示不打算对公司采取任何执法行动。根据登士柏西诺德提交的Form 8-K文件，该调查源于公司审计与财务委员会于2022年3月启动的内部审查，涉及公司现任及前任员工提交的关于财务报告事项指控。

*图源：Form 12b-25 for Dentsply Sirona INC
*图源：Form 12b-25 for Dentsply Sirona INC

登士柏西诺德曾在2022年5月10日通过Form 12b-25披露，因公司审计委员会对2021年第三、四季度分销商销售激励措施的会计处理及披露合规性展开内部审查，导致其无法按时提交截至2022年3月31日的第一季度10-Q报表。内部审查的重点包括：销售激励是否被恰当计入账目、相关影响是否在定期报告中充分披露，以及部分现任及前任高管是否通过此类激励手段达成2021年薪酬目标。

当时登士柏西诺德聘请了独立外部律师及法务会计机构协助调查，并主动向SEC通报了进展。由于内部审查尚未结束，公司预计无法在宽限期内完成申报，并提示其初步财务结果可能发生变动。

登士柏西诺德在Form 8-K文件中指出，公司此前已主动向SEC通报相关情况，并在调查过程中全程配合监管机构，并称此次SEC决定不采取执法行动的结案是一项“重要且积极”的进展。

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