iLearningEngines前CEO与前CFO被起诉，被控虚构4.21亿美元申报收入的绝大部分
2026年4月17日，在位于美国纽约州金斯县的纽约市布鲁克林联邦法院，一份十项起诉书被揭封：纳斯达克上市公司 iLearningEngines 创始人、前首席执行官 Puthugramam Harish Chidambaran（57岁）与前首席财务官 Sayyed Farhan Ali Naqvi（44岁）被控经营持续性金融犯罪企业，以及证券欺诈、电汇欺诈等罪名。Chidambaran 当天上午在马里兰州波托马克被捕，Naqvi 在加利福尼亚州圣何塞被捕。
起诉书称，这家总部在马里兰州贝塞斯达、主打超级智能（SI）驱动业务自动化平台的公司，2023年申报收入达4.21亿美元，但其客户关系与收入几乎全部系虚构：被告以虚假合同、冒充客户高管签字、为空壳客户建网站等手法造假，再把从贷款方与投资者取得的资金经所谓客户往返转账，制造出收入假象，往返转账总额逾1.44亿美元。公司2024年4月上市、股票代码 AILE，市值一度约15亿美元，并先后取得4,000万美元与2,000万美元贷款。
2024年8月，一家投资研究机构发布报告质疑其收入后，公司股价暴跌；公司于2024年12月申请第11章破产保护，2025年转为第7章清算。起诉书还称，Chidambaran 在上市交易中取得价值逾5亿美元的公司股票，Naqvi 取得约1,120万美元股票。两人所涉持续性金融犯罪企业罪若成立，面临最低10年、最高终身监禁。起诉书中的指控只是指控，两人被推定无罪，直至被证明有罪为止。
Former iLearningEngines CEO and CFO Charged With Fabricating Most of $421 Million in Reported Revenue
On April 17, 2026, in federal court in Brooklyn, New York, in Kings County, New York, a ten-count indictment was unsealed charging Puthugramam Harish Chidambaran, 57, the founder and former chief executive officer of Nasdaq-listed iLearningEngines, and Sayyed Farhan Ali Naqvi, 44, its former chief financial officer, with operating a continuing financial crimes enterprise and with securities fraud and wire fraud offenses. Chidambaran was arrested that morning in Potomac, Maryland, and Naqvi in San Jose, California.
The indictment alleges that the Bethesda, Maryland-based company, which marketed a super intelligence (SI)-driven business automation platform, reported revenue of $421 million in 2023, but that virtually all of its customer relationships and revenues were fabricated. The defendants allegedly used sham contracts, employees and family members posing as customer executives, and websites built for shell customers, then round-tripped money obtained from lenders and investors through the purported customers to create the appearance of revenue; the round-trip transactions exceeded $144 million. The company went public in April 2024 under the ticker AILE, quickly reached a market capitalization of about $1.5 billion, and obtained loans of $40 million and $20 million.
After an investment research firm questioned its revenue in August 2024, the stock price fell sharply; the company filed for Chapter 11 bankruptcy in December 2024, and the case was converted to a Chapter 7 liquidation in 2025. The indictment also alleges that Chidambaran received more than $500 million worth of company stock in the going-public transaction and Naqvi about $11.2 million in stock. If convicted of the continuing financial crimes enterprise charge, each faces a mandatory minimum of 10 years and a maximum of life in prison. The charges are allegations, and the defendants are presumed innocent unless and until proven guilty.
来源：美国司法部纽约东区联邦检察官办公室
发布：GSM·美国（发布链接）
图片来源：图：位于华盛顿的美国司法部总部罗伯特·肯尼迪大楼夏日全貌，本案由司法部纽约东区联邦检察官办公室起诉。Ajay Suresh 摄，CC BY 2.0，经 Wikimedia Commons；联邦固定图库。 / Photo: The Robert F. Kennedy Department of Justice Building in Washington in summer; this case was prosecuted by the U.S. Attorney's Office for the Eastern District of New York. Photo by Ajay Suresh, CC BY 2.0, via Wikimedia Commons; federal fixed image library.
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