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Related frauds — Divorce and estates
• See chapter 12, “Matrimonial Forensics (Family Law),” for issues
related to divorce fraud
• Fraud risks in the administration of estates and trusts
– Conflict of oversight
– Lack of oversight
– Lack of competence
• Beyond charging a reasonable fee, executors or trustees should
not profit in any way from administering the estate
• Appointing a co-executor or co-trustee can minimize the possibility
of fraud
8 8 © 2019 Association of International Certified Professional Accountants. All rights reserved.
