CPA should observe this rule when performing services of assets evaluation, making up and issuing evaluation report.

注册资产评估师执行资产评估业务，编制和出具评估报告，应当遵守本准则。

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Employer D reimburses its employees for substantiated expenses incurred in performing services for Employer D.

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Vendors, like credit card companies that gather campaign contributions and caterers for fundraising events, can get around this restriction, he says, because they're performing services that are part of the normal course of their business.

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Types of fraud the FBI investigates include billing for services not rendered, "upcoding" reimbursable services, performing unnecessary services, adding tests to generate high fees, kickbacks and pharmaceutical drug diversion.

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