[EN] Plan falls through https://hkbedc.icac.hk/en/resources/case_studies/52 Intro: The proprietor of a forwarding company offered advantages to Patrick, a freight manager of an airfreight company, for securing cargo space during peak seasons. However, a strike broke out before Patrick took action. https://hkbedc.icac.hk/cache/img/2e1df0d7a0979f78d0ac889f4fa41d87.jpg [ZH-HANT] 事與願違 https://hkbedc.icac.hk/zh-hant/resources/case_studies/52 Intro: 空運經理Patrick收取客戶提供的私人佣金，承諾即使在旺季期間仍會分配給該客戶足夠的貨運空間。不過，Patrick的承諾卻因機場發生工業行動而無法兌現。 https://hkbedc.icac.hk/cache/img/2e1df0d7a0979f78d0ac889f4fa41d87.jpg [ZH-HANS] 事与愿违 https://hkbedc.icac.hk/zh-hant/resources/case_studies/52 Intro: 空运经理Patrick收取客户提供的私人佣金，承诺即使在旺季期间仍会分配给该客户足够的货运空间。不过，Patrick的承诺却因机场发生工业行动而无法兑现。 https://hkbedc.icac.hk/cache/img/2e1df0d7a0979f78d0ac889f4fa41d87.jpg

[EN] Customary trade practice not a defence https://hkbedc.icac.hk/en/resources/case_studies/191 Intro: Bill, a regional manager of a medical equipment company, treated the supplier’s representatives with lavish entertainment and a Macao trip. To show his hospitality, he also offered them casino chips and red packets. https://hkbedc.icac.hk/cache/img/1d65120bac0dc915f53800015ba42d7b.jpg [ZH-HANT] 「行規」不能作為免責辯護 https://hkbedc.icac.hk/zh-hant/resources/case_studies/191 Intro: 阿標是醫療儀器公司的地區經理，以豪華的款待和澳門旅遊招待供應商代表。為展示待客之道，他更送贈賭場籌碼和紅包。 https://hkbedc.icac.hk/cache/img/1d65120bac0dc915f53800015ba42d7b.jpg [ZH-HANS] 「行规」不能作为免责辩护 https://hkbedc.icac.hk/zh-hant/resources/case_studies/191 Intro: 阿标是医療仪器公司的地区经理，以豪华的款待和澳门旅游招待供应商代表。为展示待客之道，他更送赠赌场筹码和红包。 https://hkbedc.icac.hk/cache/img/1d65120bac0dc915f53800015ba42d7b.jpg

[EN] Hidden agenda in sponsorship https://hkbedc.icac.hk/en/resources/case_studies/127 Intro: During the procurement of equipment for oculoplastics, Billy, the sales director of a potential supplier, asked Dr E, a consultant ophthalmologist in a public hospital, to comment favourably on the equipment produced by his company. https://hkbedc.icac.hk/cache/img/0c80d31c0ae04ca7e4b69d46548fa297.jpg [ZH-HANT] 贊助背後的動機 https://hkbedc.icac.hk/zh-hant/resources/case_studies/127 Intro: 在一次醫院採購眼部整型手術的器材時，其中一間供應商的營業董事比利想請求公立醫院的眼科顧問E 醫生對其公司生產的器材給予優良的評價。 https://hkbedc.icac.hk/cache/img/0c80d31c0ae04ca7e4b69d46548fa297.jpg [ZH-HANS] 赞助背后的动机 https://hkbedc.icac.hk/zh-hant/resources/case_studies/127 Intro: 在一次医院采购眼部整型手术的器材时，其中一间供应商的营业董事比利想请求公立医院的眼科顾问E 医生对其公司生产的器材给予优良的评价。 https://hkbedc.icac.hk/cache/img/0c80d31c0ae04ca7e4b69d46548fa297.jpg

[EN] Accepting rebates from diagnostic laboratories https://hkbedc.icac.hk/en/resources/case_studies/128 Intro: Shortly after starting his private practice, Dr C was approached by Ms WONG, the proprietor of a medical laboratory, who requested for the referral of all his patients to her. Ms WONG suggested that an arrangement could be made for a sum to be offered to Dr C by the laboratory for each patient referred. https://hkbedc.icac.hk/cache/img/1bf6f0c6d43638b38c1c36220c8fc52b.jpg [ZH-HANT] 收受化驗所提供的回佣 https://hkbedc.icac.hk/zh-hant/resources/case_studies/128 Intro: C 醫生的診所剛開業不久，一間化驗所的負責人王小姐便主動接觸他，要求他將病人轉介到其化驗所進行醫療化驗，並提出給予 C 醫生回佣作為轉介病人的報酬。 https://hkbedc.icac.hk/cache/img/1bf6f0c6d43638b38c1c36220c8fc52b.jpg [ZH-HANS] 收受化验所提供的回佣 https://hkbedc.icac.hk/zh-hant/resources/case_studies/128 Intro: C 医生的诊所刚开业不久，一间化验所的负责人王小姐便主动接触他，要求他将病人转介到其化验所进行医療化验，并提出给予 C 医生回佣作为转介病人的报酬。 https://hkbedc.icac.hk/cache/img/1bf6f0c6d43638b38c1c36220c8fc52b.jpg

[EN] Corruption in the assessment of medicine https://hkbedc.icac.hk/en/resources/case_studies/130 Intro: The CEO of a pharmaceutical company offered company shares to Dr A for his assistance in writing a favorable report for a new drug… https://hkbedc.icac.hk/cache/img/f668a8a1eb4a346bfd11f6394308ac33.jpg [ZH-HANT] 評估藥物療效的貪污交易 https://hkbedc.icac.hk/zh-hant/resources/case_studies/130 Intro: 藥廠的行政總裁向A醫生提供其公司股份，作為協助為新藥撰寫有利報告的報酬… https://hkbedc.icac.hk/cache/img/f668a8a1eb4a346bfd11f6394308ac33.jpg [ZH-HANS] 评估药物疗效的贪污交易 https://hkbedc.icac.hk/zh-hant/resources/case_studies/130 Intro: 药厂的行政总裁向A医生提供其公司股份，作为协助为新药撰写有利报告的报酬… https://hkbedc.icac.hk/cache/img/f668a8a1eb4a346bfd11f6394308ac33.jpg

[EN] Lax security in maintaining medical records https://hkbedc.icac.hk/en/resources/case_studies/200 Intro: A private detective offered $10,000 to a clinic assistant of a medical centre in order to obtain the medical record of the mistress of his client’s husband. https://hkbedc.icac.hk/cache/img/1da27263218358d000a2f28ba71a4ac3.jpg [ZH-HANT] 病歷檔案欠缺保密措施 https://hkbedc.icac.hk/zh-hant/resources/case_studies/200 Intro: 一名私家偵探向一醫務中心助理提供一萬元，以獲取其客戶丈夫情婦的醫療紀錄。 https://hkbedc.icac.hk/cache/img/1da27263218358d000a2f28ba71a4ac3.jpg [ZH-HANS] 病歷档案欠缺保密措施 https://hkbedc.icac.hk/zh-hant/resources/case_studies/200 Intro: 一名私家侦探向一医务中心助理提供一万元，以获取其客户丈夫情妇的医疗纪录。 https://hkbedc.icac.hk/cache/img/1da27263218358d000a2f28ba71a4ac3.jpg

[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] 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