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Accounting irregularity

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An accounting irregularity is an accounting treatment or practise that does not conform to the normal laws, practises and rules of the accounting profession, having the deliberate intent to deceive or defraud. Accounting irregularities can consist of intentionally misstating amounts and other information in financial statements, or omitting information required to be disclosed. Accounting irregularities are commonly distinguished from unintentional mistakes or errors.[1][2]

References

  1. ^ John W. Hendrikse, Leigh Hendrikse, "8.6 Accounting Irregularities", Business governance handbook, p. 84
  2. ^ Benny K. B. Kwok, Accounting irregularities in financial statements
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