You have been employed as a Graduate Accountant in a small privately owned Accounting firm. The clients tend to be small business owners, or sole proprietors. You have been tasked with completing end of year tax returns for a number of clients. One of the more persistent clients has approached you to create an expense record for which there was no supporting document, in order to reduce their revenue. Not only have they asked for the expense to be created, but they have also asked for it to be of a substantial amount.