EARNINGS MANAGEMENT AT CADBURY

Crime:
o Mental element
o Physical element
o False and fraudulent accounting:
CAMA
Securities Law
Criminal Code
o Misappropriation/theft
o Fraud, forgeries
o Breach of regulatory statutes:
ISA
CAMA
FRC
Intention
o Recklessly: Mala in se
Crimes wicked in themselves
o Prohibited Acts: Mala prohibita
Negligence incompetent, ignorant, careless
Partners (Complicity):
o Principal offender
o Accomplices
o Accessories
o Neglect to report a felony
o CEO, CFO and SMs can be charged as principals