[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] 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] 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