Tom Slee, contributing editor to the Canada Report, is a certified financial analyst, a certified general accountant and a former pension fund manager.

FORBES

The Association of Chartered Certified Accountants said the accountancy profession, praised in the report for its encouragement of non-graduates, was willing to share best practice with other professions about how to offer "flexible routes" to getting qualifications.

BBC: UK Politics

The current report is based upon an analysis of 1388 cases that were investigated and documented by Certified Fraud Examiners in more than 100 countries on six continents.

FORBES: How Do You Spot The Thief Inside Your Company?

Their many schemes are identified as occupational fraud in the Report to the Nations, produced every two years since 1996 by the Association of Certified Fraud Examiners, or ACFE.

FORBES: How Do You Spot The Thief Inside Your Company?