Accounting records should always reflect accurate and complete data. Transactions that have occurred must permit preparation of financial statements in accordance with generally accepted accounting principles and maintain the accountability for all assets.
All irregular accounting practices are specifically prohibited. By way of example, prohibited irregular accounting practices include the following:
a. "off-book" accounts and "slush funds";
b. false entries in Firm's books, records and supporting documents of any nature;
c. over billing arrangements; ...
About 300 words of discussion to assist you. No references.