Director and accountant, accountant and director The successful functioning of any business entity depends on how the relationships between these people are established and how competently they work. Moreover, often even more depends on the accountant than on the director, and certainly more than on the founders. Taking advantage of this, some unscrupulous accountants extract additional benefits from their official position, unceremoniously and brazenly deceiving the director and robbing their own enterprise (and therefore his founders and owners). The book talks about what and where an accountant can steal, examines the “technology” of such theft and gives advice on how not to be deceived.