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About ACCA. About this report. We are ACCA (the Association of Chartered Certified Accountants),a globally recognised professional accountancy body providingqualifications and advancing standards in accountancy worldwide. Fraud is no longer a technical glitch – it’s a systemic riskthat undermines trust, governance and value. This reportresponds to that reality with insights drawn from a globalsurvey of 2,044 professionals across finance, audit, risk,cybersecurity, compliance and investigations. Founded in 1904 to widen access to the accountancy profession,we’ve long championed inclusion and today proudly support a diversecommunity of over252,500members and526,000future membersin180countries. To deepen the analysis, we convened 31 regional roundtables andover 30 interviews, engaging more than 250 experts between Marchand September 2025. These conversations explored where fraudthrives – accountability gaps, governance failures, cultural enablersand the limits of traditional risk assessments. Our forward-looking qualifications, continuous learning and insightsare respected and valued by employers in every sector. They equipindividualswith the business and finance expertise and ethicaljudgment to create, protect, and report the sustainable value deliveredby organisations and economies. What makes this report different? It reflects an unprecedented coalitionof professional bodies and the formation of a Special Interest Groupof experts from our networks. This group shaped the research andpractical outputs, including two companion pieces:Calls to Action,translating findings into governance steps, andThematic Typology,bringing real-world experiences to life. Together, they aim to movefraud prevention from compliance theatre to operational reality. Guidedby our purpose and values,our vision is to developtheaccountancy profession the world needs.Partnering withpolicymakers,standard setters,the donor community,educatorsand other accountancy bodies, we’re strengthening and building aprofession that drives a sustainable future for all. Find out more ataccaglobal.com Author. Rachael JohnsonGlobal Head of Risk Management and CorporateGovernance for Policy & Insights, ACCArachael.johnson@accaglobal.com Foreword. Fraud is one of the most pervasive and destructive forces in today's economy. It is not a victimless crime – every fraudulent transactionleaves a trail of harm to people, businesses, and society at large. The losses are staggering: ACFE estimates suggest organisations losemore than 5% of revenue annually to fraud, amounting to trillions of dollars globally. The implications are clear: sophisticated modern fraudamplified by new and advancing technologies, economicpressures and shifting geopolitical dynamics cannot becountered by any single profession or jurisdiction. Wemust embed proactive detection into business operations,strengthen governance and accountability, and fostercultures in which raising concerns becomes safe andexpected. Most critically, we must act collectively. complacency. Through ourRisk Cultureseries, we haveobserved how organisations treat fraud risk assessmentsas tick-box exercises, disconnected from real behavioursand decision-making. We knew we needed to confrontthis reality, but not in isolation. According to the Global Anti-Scam Alliance, scammersstole over US$1tn in 2024, while cybercrime costsalone were predicted to rise to US$10.5tn by the end of2025, equivalent to the world’s third-largest economy ifmeasured by gross domestic product (GDP).1 Helen Brand OBEchief executive, ACCA We therefore convened a unique coalition of professionalbodies spanning internal audit, cybersecurity, fraudexamination, risk management, financial planning andcorporate investigations. This global initiative exploreswhat's working, what's failing, and where critical gapsexist. The findings serve as a serious wake-up call:while 62% of respondents agree that fraud awarenesstraining is important, only 57% believe their organisationproactively looks for fraud. Many functions engage onlyafter fraud is exposed. Too few eyes actively seek itbeforehand. Prevention remains the ‘black hole’ ourroundtables identified. Beyond the financial devastation, fraud acts as asilent killer of trust and organisational value. It erodesconfidence in markets, undermines governance, anddiverts resources from productive investment to criminalnetworks that fuel organised crime, corruption andexploitation. This urgency is reinforced by the UK’sEconomic Crime and Corporate Transparency Act(ECCTA) and similar global regulatory momentum. This report serves as both a call to action and a practicalguide, reflecting ACCA's commitment to leading withintegrity, collaborating across disciplines, and equippingour respective members with insights needed to protectorganisations, economies, and the public interest.Combatting fraud is not optional – it is essential to thetrust on which our profession, and society, depends. At ACCA, we