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Ethics in the Real World : Creative Accounting – The techniques, symptoms and ethical issues

Expert Speaker Chee Hay Kheong Daniel

$430.00 (including GST)



Accountants often face the pressure to present financial statements that show favourable outcomes. Some may resort to fraudulent reporting as a result.

This programme is part of the Professional Skills Series designed specially to give accountants a practical understanding of creative accounting and fraudulent reporting. You will also get to explore the ethical issues faced by accountants in such situations.

What You Will Learn

At the end of this workshop, you will:

  • Have a practical understanding of the difference between creative accounting and fraudulent reporting
  • Have a better appreciation of the techniques that could be used in creative accounting and fraudulent reporting
  • Learn to identify the symptoms in the financial statements that are potential indicators of such techniques.

Programme Outline

The difference between creative accounting and fraudulent reporting

The pressure accountants face or motivation for creative accounting and fraudulent reporting

The techniques and symptoms:

  • Cookie jar reserve
  • Round tripping
  • Off-balance sheet
  • Channel stuffing
  • Capitalisation of expense
  • Fictitious expense
  • Fictitious revenue
  • Teeming and Lading

The ethical issues involved

Cases covered include:

  • Gaelic Inn
  • EC Asia
  • Accord Customer Care Solutions
  • Olympus
  • CHC
  • SIA
  • Worldcom

This workshop qualifies for 7.0 CPE hours in Ethics and Professionalism (Category 2).

Expert Speaker

Chee Hay Kheong Daniel

Daniel holds an Honours degree in Accountancy from the National University of Singapore and is a Certified Information Systems Auditor (CISA). He has more than 13 years of experience in the accounting profession, having worked for one of the Big 4 accounting firms both in Singapore and in the United Kingdom. He has also more than 5 years of senior management experience with multi-national corporations, managing their operations in Singapore and Asia.

Daniel is a highly sought-after seminar trainer, and was an Adjunct Associate Professor in the Department of Accounting of the NUS Business School. He served as a committee member of both the IT Committee and the Examination Committee of ISCA, and was a Committee member of the Disciplinary Sub-Committee of Accounting and Corporate Regulatory Authority (ACRA).

If you would like us to send you an invoice, please click here to register. Otherwise, please click on “Add to Cart” and make payment with your credit card.

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