[EN] Professional integrity https://hkbedc.icac.hk/en/resources/case_studies/89 Intro: Michael, a solicitor, was invited by his friend to take on clients who would like to get passports of a European country by assisting the clients to donate money to a political party in that country. https://hkbedc.icac.hk/cache/img/ec07f4b6fa4f6a8c9a79f3ccbe7cf9ca.jpg [ZH-HANT] 米高的困惑 https://hkbedc.icac.hk/zh-hant/resources/case_studies/89 Intro: 米高是一名事務律師，一友人邀請他協助走捷徑申請一歐洲小國的護照。 https://hkbedc.icac.hk/cache/img/ec07f4b6fa4f6a8c9a79f3ccbe7cf9ca.jpg [ZH-HANS] 米高的困惑 https://hkbedc.icac.hk/zh-hant/resources/case_studies/89 Intro: 米高是一名事务律师，一友人邀请他协助走捷径申请一欧洲小国的护照。 https://hkbedc.icac.hk/cache/img/ec07f4b6fa4f6a8c9a79f3ccbe7cf9ca.jpg

[EN] Release of inside information https://hkbedc.icac.hk/en/resources/case_studies/224 Intro: Kenneth, a senior partner of a solicitor firm, was in great financial difficulties. His old classmate offered to help with the debt if Kenneth could leak out inside information. https://hkbedc.icac.hk/cache/img/25883c4e6cac4533974750b0483836f8.jpg [ZH-HANT] 洩露客戶資料 https://hkbedc.icac.hk/zh-hant/resources/case_studies/224 Intro: 簡律師是一間律師行的高級合夥人，他最近因投資失利而陷入財政困難。他的舊同學願意出手相助，條件是簡律師要向他洩露一些內幕消息。 https://hkbedc.icac.hk/cache/img/25883c4e6cac4533974750b0483836f8.jpg [ZH-HANS] 泄露客户资料 https://hkbedc.icac.hk/zh-hant/resources/case_studies/224 Intro: 简律师是一间律师行的高级合伙人，他最近因投资失利而陷入财政困难。他的旧同学愿意出手相助，条件是简律师要向他泄露一些内幕消息。 https://hkbedc.icac.hk/cache/img/25883c4e6cac4533974750b0483836f8.jpg

[EN] Professional negligence https://hkbedc.icac.hk/en/resources/case_studies/225 Intro: Oscar, a lawyer, had to strike a balance between his work and his busy social life. Recently, he put one of his clients’ cases aside for quite a while without proceeding. https://hkbedc.icac.hk/cache/img/5b8c49b08f6c45158038bca7c64dd63d.jpg [ZH-HANT] 專業疏忽 https://hkbedc.icac.hk/zh-hant/resources/case_studies/225 Intro: 兩忙的柯律師最近發現自己把一宗案件置於一旁，良久未作處理。 https://hkbedc.icac.hk/cache/img/5b8c49b08f6c45158038bca7c64dd63d.jpg [ZH-HANS] 专业疏忽 https://hkbedc.icac.hk/zh-hant/resources/case_studies/225 Intro: 两忙的柯律师最近发现自己把一宗案件置于一旁，良久未作处理。 https://hkbedc.icac.hk/cache/img/5b8c49b08f6c45158038bca7c64dd63d.jpg

[EN] Whistle-Blowing https://hkbedc.icac.hk/en/resources/case_studies/154 Intro: Howard was a newly joined senior internal audit manager of a publicly listed company. On presenting to the Managing Director about his evidence of wrongdoings by the Purchasing Director, he was asked to stay away from the case. https://hkbedc.icac.hk/cache/img/9e16d2197ac61207a18aa0fedc7e3a05.jpg [ZH-HANT] 舉報 https://hkbedc.icac.hk/zh-hant/resources/case_studies/154 Intro: 侯先生是一家上市公司的新任高級內部核數經理。他發現了採購總監不當行為的證據並向董事長提交，卻被要求不要再插手此事。 https://hkbedc.icac.hk/cache/img/9e16d2197ac61207a18aa0fedc7e3a05.jpg [ZH-HANS] 举报 https://hkbedc.icac.hk/zh-hant/resources/case_studies/154 Intro: 侯先生是一家上市公司的新任高级内部核數经理。他发现了采购总监不当行为的证据并向董事长提交，却被要求不要再插手此事。 https://hkbedc.icac.hk/cache/img/9e16d2197ac61207a18aa0fedc7e3a05.jpg

[EN] Release of insider information https://hkbedc.icac.hk/en/resources/case_studies/214 Intro: Dicken, a financial controller of a listed company, intended to hint his best friend to acquire his company’s shares before public announcement; so that his friend could gain some profits to finance his medical treatment. https://hkbedc.icac.hk/cache/img/2168c766226c06eb51cd9849a4555129.jpg [ZH-HANT] 放內幕消息 https://hkbedc.icac.hk/zh-hant/resources/case_studies/214 Intro: 迪勤是上市公司的財務總監，他打算暗示好朋友在招股消息公布前購買其公司股票，令朋友獲利以支付醫療費用。 https://hkbedc.icac.hk/cache/img/2168c766226c06eb51cd9849a4555129.jpg [ZH-HANS] 放内幕消息 https://hkbedc.icac.hk/zh-hant/resources/case_studies/214 Intro: 迪勤是上市公司的财务总监，他打算暗示好朋友在招股消息公布前购买其公司股票，令朋友获利以支付医疗费用。 https://hkbedc.icac.hk/cache/img/2168c766226c06eb51cd9849a4555129.jpg

[EN] Padded expense accounts https://hkbedc.icac.hk/en/resources/case_studies/216 Intro: Leonard, an accounting manager of a listed company, discovered that a number of senior management included padded travel expenses in the vouchers. But they thought this was additional fringe benefit. What should Leonard do? https://hkbedc.icac.hk/cache/img/06e8f74cbc1d52d475d1d0ad0f3834c8.jpg [ZH-HANT] 虛報開支 https://hkbedc.icac.hk/zh-hant/resources/case_studies/216 Intro: 浩榮是一家上市公司的會計經理，他發現一些高層虛報公幹支出作為其額外福利。他應如何處理？ https://hkbedc.icac.hk/cache/img/06e8f74cbc1d52d475d1d0ad0f3834c8.jpg [ZH-HANS] 虚报开支 https://hkbedc.icac.hk/zh-hant/resources/case_studies/216 Intro: 浩荣是一家上市公司的会计经理，他发现一些高层虚报公干支出作为其额外福利。他应如何处理？ https://hkbedc.icac.hk/cache/img/06e8f74cbc1d52d475d1d0ad0f3834c8.jpg

[EN] Conspiracy in insider dealing https://hkbedc.icac.hk/en/resources/case_studies/147 Intro: Dominic is a sales manager of a brokerage company. During a cocktail reception, the financial controller of one of his clients, Tony, talks to Dominic about his plan to make some short-term financial gains… https://hkbedc.icac.hk/cache/img/3e8db0979308b24f95d0030cde0adbe9.jpg [ZH-HANT] 串謀進行內幕交易 https://hkbedc.icac.hk/zh-hant/resources/case_studies/147 Intro: 杜明在一間經紀行任職營業經理。多寶實業的財務總監東尼在一次酒會上與杜明密談「賺快錢」大計。 https://hkbedc.icac.hk/cache/img/3e8db0979308b24f95d0030cde0adbe9.jpg [ZH-HANS] 串谋进行内幕交易 https://hkbedc.icac.hk/zh-hant/resources/case_studies/147 Intro: 杜明在一间经纪行任职营业经理。多宝实业的财务总监东尼在一次酒会上与杜明密谈「赚快钱」大计。 https://hkbedc.icac.hk/cache/img/3e8db0979308b24f95d0030cde0adbe9.jpg

[EN] Loyalty to Employer vs Responsibilities to Other Stakeholders https://hkbedc.icac.hk/en/resources/case_studies/156 Intro: Patrick was a financial controller of an information technology company planning to go public. His bosses asked him to manipulate management accounting data and to reimburse expenses without any supporting document. The sponsor offered him valuable information after the engagement… https://hkbedc.icac.hk/cache/img/1960d3ea4a4fa77df862b0c446c72c76.jpg [ZH-HANT] 忠於僱主相對於對其他利益相關者的責任 https://hkbedc.icac.hk/zh-hant/resources/case_studies/156 Intro: 畢先生在一間業務擴展迅速並計劃上市的製造商任職財務總監。公司董事長要求畢先生協助，改動部分管理賬項的數據 ，並批核沒有證明文件支持的申領開支款項申請。銀行的市場推廣董事白先生亦表示向他提供「有價值的消息」…… https://hkbedc.icac.hk/cache/img/1960d3ea4a4fa77df862b0c446c72c76.jpg [ZH-HANS] 忠于雇主相对于对其他利益相关者的责任 https://hkbedc.icac.hk/zh-hant/resources/case_studies/156 Intro: 毕先生在一间业务扩展迅速并计划上市的制造商任职财务总监。公司董事长要求毕先生协助，改动部分管理账项的數据 ，并批核没有证明文件支持的申领开支款项申请。银行的市场推广董事白先生亦表示向他提供「有价值的消息」…… https://hkbedc.icac.hk/cache/img/1960d3ea4a4fa77df862b0c446c72c76.jpg

[EN] Social Freshman: The Temptation (Cantonese only) Link: https://www.youtube.com/watch?v=D69f-cqMgRI Intro: Vincent and Patrick are responsible for upgrading company's printers and photocopiers. A supplier promises to give them 10% rebate every month if they help him to get the rental service contract… Transcript: https://hkbedc.icac.hk/en/doc?id=32&section=videos&content=content [ZH-HANT] 初出茅廬之利益Yes or No Link: https://www.youtube.com/watch?v=D69f-cqMgRI Intro: Vincent和Patrick負責為公司升級打印機及影印機。一位供應商答應每月給他們10%回佣，只要他們協助供應商取得租用合約… Transcript: https://hkbedc.icac.hk/en/doc?id=32&section=videos&content=content [ZH-HANS] 初出茅庐之利益Yes or No Link: https://www.youtube.com/watch?v=D69f-cqMgRI Intro: Vincent和Patrick负责为公司升级打印机及影印机。一位供应商答应每月给他们10%回佣，只要他们协助供应商取得租用合约… Transcript: https://hkbedc.icac.hk/en/doc?id=32&section=videos&content=content

[EN] Social Freshmen: Professional Integrity (Accounting) (Cantonese only) Link: https://www.youtube.com/watch?v=J3kZecgqXes Intro: William, a trainee of an audit firm, is asked by his boss to make adjustments to the financial statements for a major client in order to help the client fulfil the listing requirements… Transcript: https://hkbedc.icac.hk/en/doc?id=31&section=videos&content=content [ZH-HANT] 初出茅廬之專業誠信 (會計篇) Link: https://www.youtube.com/watch?v=J3kZecgqXes Intro: William任職核數見習生。一天他的上司吩咐他修改會計師事務所主要客戶的財務報表，為的是令客戶符合上市規定… Transcript: https://hkbedc.icac.hk/en/doc?id=31&section=videos&content=content [ZH-HANS] 初出茅庐之专业诚信 (会计篇) Link: https://www.youtube.com/watch?v=J3kZecgqXes Intro: William任职核数见习生。一天他的上司吩咐他修改会计师事务所主要客户的财务报表，为的是令客户符合上市规定… Transcript: https://hkbedc.icac.hk/en/doc?id=31&section=videos&content=content