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Fraud

Fraud is usually taken to mean the gaining of an illicit advantage through deception and in particular the manipulation of financial information or accounting records.

In the UK, the criminal offence of fraud has been codified by the Fraud Act 2006.

Fraud case studies

A series of three short videos providing examples of different types of fraud that members may encounter in performing their roles.

Fraud Advisory Helpline

This is an anonymous telephone service offering supportive practical advice to ICAEW members, affiliates, ICAEW students and staff in eligible firms with member firm access.

Fraud Advisory Panel

A registered charity established by ICAEW which works on the prevention of fraud through legal and procedural reform and through the provision of advice to individuals and businesses.

Fraud-related articles

Hands typing at a laptopInsights article series: Economic Crime

In these articles and videos we explore the latest trends and perspectives on economic crime from around the world, and look at how chartered accountants can help prevent it happening.

Reports and publications

Helpsheets

Fraud Act 2006

This defines the criminal offence of fraud in the UK. It includes offences of fraud by:

  • False representation;
  • Failing to disclose information;  
  • Abuse of position; and
  • A number of other offences relating to fraud.