[EN] Common trade practice is not a defence https://hkbedc.icac.hk/en/resources/case_studies/155 Intro: Andrew was the chief accountant of a large trading company. He discovered a number of fraudulent and corrupt activities involving senior sales representatives and their mainland clients and such activities were condoned by the senior management. https://hkbedc.icac.hk/cache/img/5ecec4cf9238131ee2650bfac36cedad.jpg [ZH-HANT] 行業慣例不能作辯護理由 https://hkbedc.icac.hk/zh-hant/resources/case_studies/155 Intro: 安先生是一家大型貿易公司的總會計師。他發現部分高級營業代表及其內地客戶涉及多宗訛騙及貪污活動，而這些活動得到了高層的縱容。 https://hkbedc.icac.hk/cache/img/5ecec4cf9238131ee2650bfac36cedad.jpg [ZH-HANS] 行业惯例不能作辩护理由 https://hkbedc.icac.hk/zh-hant/resources/case_studies/155 Intro: 安先生是一家大型贸易公司的总会计师。他发现部分高级营业代表及其内地客户涉及多宗讹骗及贪污活动，而这些活动得到了高层的纵容。 https://hkbedc.icac.hk/cache/img/5ecec4cf9238131ee2650bfac36cedad.jpg

[EN] False accounting https://hkbedc.icac.hk/en/resources/case_studies/211 Intro: Mike was the voluntary auditor of the parent-teacher-association (PTA) of his son’s school. Considering his son’s academic and behavioural problems at school, Mike was hesitant to report the suspected fraud related to the school accounts… https://hkbedc.icac.hk/cache/img/fc13d7c926f7ed674ffe953df5c034c6.jpg [ZH-HANT] 偽造賬目 https://hkbedc.icac.hk/zh-hant/resources/case_studies/211 Intro: 志全是他兒子學校家長教師會的義務司庫，因兒子的學業及品行問題，志全猶豫應否向學校報告有關學校賬目出現懷疑欺詐的問題。 https://hkbedc.icac.hk/cache/img/fc13d7c926f7ed674ffe953df5c034c6.jpg [ZH-HANS] 伪造账目 https://hkbedc.icac.hk/zh-hant/resources/case_studies/211 Intro: 志全是他儿子学校家长教师会的义务司库，因儿子的学业及品行问题，志全犹豫应否向学校报告有关学校账目出现怀疑欺诈的问题。 https://hkbedc.icac.hk/cache/img/fc13d7c926f7ed674ffe953df5c034c6.jpg

[EN] Professional Integrity of Accounting Professionals https://hkbedc.icac.hk/en/resources/case_studies/157 Intro: Billy’s trading company was a major client of Jimmy’s CPA firm. Facing a difficult time, Billy asked Jimmy to manipulate the financial position of his company in the year-end audit to facilitate his obtaining credit facilities from a bank… https://hkbedc.icac.hk/cache/img/fb3052a5c57c6b092354f142b814ecba.jpg [ZH-HANT] 會計人員的專業誠信 https://hkbedc.icac.hk/zh-hant/resources/case_studies/157 Intro: 利先生的貿易公司是詹先生的會計師行的主要客戶。面對業務困境，利先生要求詹先生在年終核數中篡改公司財務狀況，以便從銀行獲得信貸。 https://hkbedc.icac.hk/cache/img/fb3052a5c57c6b092354f142b814ecba.jpg [ZH-HANS] 会计人员的专业诚信 https://hkbedc.icac.hk/zh-hant/resources/case_studies/157 Intro: 利先生的贸易公司是詹先生的会计师行的主要客户。面对业务困境，利先生要求詹先生在年终核數中篡改公司财务状况，以便从银行获得信贷。 https://hkbedc.icac.hk/cache/img/fb3052a5c57c6b092354f142b814ecba.jpg

[EN] Manipulating accounting records to apply for bank loans https://hkbedc.icac.hk/en/resources/case_studies/212 Intro: An owner of a toy manufacturing company was facing financial difficulties. He pleaded with the auditor to help manipulate the accounting records in order to obtain a large bank loan. https://hkbedc.icac.hk/cache/img/60d1f4f4bff852c7b692b73504df13e3.jpg [ZH-HANT] 竄改會計賬目以申請銀行貸款https://hkbedc.icac.hk/zh-hant/resources/case_studies/212 Intro: 一名玩具製造廠東主陷入財政困難，他要求核數師幫忙竄改會計賬目，以取得銀行的一筆大額貸款。 https://hkbedc.icac.hk/cache/img/60d1f4f4bff852c7b692b73504df13e3.jpg [ZH-HANS] 窜改会计账目以申请银行贷款https://hkbedc.icac.hk/zh-hant/resources/case_studies/212 Intro: 一名玩具制造厂东主陷入财政困难，他要求核数师帮忙窜改会计账目，以取得银行的一笔大额贷款。 https://hkbedc.icac.hk/cache/img/60d1f4f4bff852c7b692b73504df13e3.jpg

[EN] Conspiracy to defraud http://hkbedc.icac.hk/en/resources/case_studies/85 Intro: Teddy, a clerk in a solicitor firm, was responsible for handling conveyancing documents. Due to financial pressure, Teddy was tempted by his friend to prepare fake documents to deceive the bank for mortgage loans. https://hkbedc.icac.hk/cache/img/2a0905686a362ae15c03a8fa43abec71.jpg [ZH-HANT] 串謀詐騙 https://hkbedc.icac.hk/zh-hant/resources/case_studies/85 Intro: 德仔是律師行的文員，負責處理物業交易的文件。因為經濟壓力，德仔被舊同學利誘，偽造虛假文件向銀行申請按揭貸款。 https://hkbedc.icac.hk/cache/img/2a0905686a362ae15c03a8fa43abec71.jpg [ZH-HANS] 串谋诈骗 https://hkbedc.icac.hk/zh-hant/resources/case_studies/85 Intro: 德仔是律师行的文员，负责处理物业交易的文件。因为经济压力，德仔被旧同学利诱，伪造虚假文件向银行申请按揭贷款。 https://hkbedc.icac.hk/cache/img/2a0905686a362ae15c03a8fa43abec71.jpg

[EN] Professional inadequacy https://hkbedc.icac.hk/en/resources/case_studies/86 Intro: Lily was assigned to institute legal proceedings for covering arrears of rents and possession on behalf of the firm’s client. However, she was appalled by the tenants’ hardship after visiting them… https://hkbedc.icac.hk/cache/img/af779ed5b24c0ccf366b29b2af78d61c.jpg [ZH-HANT] 專業失當 https://hkbedc.icac.hk/zh-hant/resources/case_studies/86 Intro: 淑儀被指派代表一客戶提出法律訴訟，追討欠租及收回物業。當淑儀接觸有關租戶後，反而十分同情他們的苦況…… https://hkbedc.icac.hk/cache/img/af779ed5b24c0ccf366b29b2af78d61c.jpg [ZH-HANS] 专业失当 https://hkbedc.icac.hk/zh-hant/resources/case_studies/86 Intro: 淑仪被指派代表一客户提出法律诉讼，追讨欠租及收回物业。当淑仪接触有关租户后，反而十分同情他们的苦况…… https://hkbedc.icac.hk/cache/img/af779ed5b24c0ccf366b29b2af78d61c.jpg

[EN] Accepting advantage https://hkbedc.icac.hk/en/resources/case_studies/88 Intro: Baldwin, a legal clerk, was handling a theft case. He was offered a bundle of money during an interview with the client… https://hkbedc.icac.hk/cache/img/c8cdc806657d5fd4b90d728af2c78049.jpg [ZH-HANT] 受人錢財 替人消災 https://hkbedc.icac.hk/zh-hant/resources/case_studies/88 Intro: 法律文員包榮正在處理一宗盜竊案。他與該案客戶會面期間，客戶突然送上一大筆現金…… https://hkbedc.icac.hk/cache/img/c8cdc806657d5fd4b90d728af2c78049.jpg [ZH-HANS] 受人钱财 替人消灾 https://hkbedc.icac.hk/zh-hant/resources/case_studies/88 Intro: 法律文员包荣正在处理一宗盗窃案。他与该案客户会面期间，客户突然送上一大笔现金…… https://hkbedc.icac.hk/cache/img/c8cdc806657d5fd4b90d728af2c78049.jpg