Nearchos Ioannou is a Chartered Certified Accountant ,a Certified Fraud Examiner and a Certified Public Accountant, Ontario, Canada. He graduated from the University of Dundee in Scotland U.K (Bachelor of Accounting(Honours), 1996).He has qualified as a Chartered Certified Accountant (ACCA) in 2003, and was the 1st ACCA finalist in Cyprus in the December 2003 examination diet. He has been a key learning facilitator in one of the “Big 4” accounting firms, and is also a part-time tutor of ACCA courses for the last 15 years, as well as a private tutor for UK undergraduate students. He is an Audit director and an approved HRDA trainer. He is also the Co-author of Dr. Wells book Financial Statement Fraud Casebook. Baking the Ledgers and Cooking the Books, Association of Certified Fraud Examiners. He is providing seminars in relation to AML, Fraud, audit and the International Financial Reporting Standards.