The use of related parties, in particular hidden affiliates, is becoming increasingly common. The use of offshore operations for profit enhancements, “three highs” acquisitions and deductibles is also the preferred programme for corporate fraud. As at 30 April, 5160 Unit A companies had published annual reports for 2022, with non-targeted audit opinions increasing to 4.5 per cent, the number of companies that received unexplained opinions increased to 37, the highest in almost five years, and...