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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?

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.   

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.

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…

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 …