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ACCA Applied Skills · Corporate and Business Law (Global) · Fraudulent and criminal behaviour

Karim, an accountant, knows that his client has been discussing the client's suspected laundering with the authorities. He mentions to another client at a dinner that a report has been made about the first client and an investigation may follow. Which offence has Karim most likely committed?

Karim has most likely committed tipping off or prejudicing an investigation. He disclosed that a report was made and an investigation may follow, which could allow the suspect to hide assets or destroy evidence. It does not involve due diligence failures or concealing property.

  1. ATipping off or prejudicing an investigationCorrect
  2. BFailing to establish customer due diligence
  3. CConcealing criminal property

Explanation

Disclosing that a report has been made or an investigation is under way, in a way likely to prejudice it, is tipping off or prejudicing an investigation. Due diligence failures concern onboarding checks and concealing concerns handling the property itself, neither of which Karim did.

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