Professional Accountants

The unethical use of accounting information.

ABC learning was Australia’s-and one of the world’s largest-providers of early childhood educational services until it collapsed spectacularly in the late 2000s, when it came to light that its reported financial success was built on a number of questionable accounting practices.


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In 500 words summarise the unethical accounting practices utilised by ABC Learning’s accountants and state which of the principles set out in the Australian Accounting Professional and Ethical Standard board’s Code of Ethics for Professional Accountants did each of these actions contravene.