Today on (Oct. 29, 2023) in the presence of the head of departments and lecturer a symposium entitled (Financial statement fraud ), was presented by the (Asst. Lect. Hariwan Subhi Khorsheed) from the Department of Accounting, Where it has been explained about Financial statement fraud refers to the intentional misrepresentation of a company's financial information, often with the aim of deceiving investors, creditors, or the public. Perpetrators manipulate financial statements to create a false appearance of a company's financial health, leading stakeholders to make decisions based on inaccurate information. This type of fraud can involve inflating revenues, understating expenses, manipulating assets or liabilities, or engaging in other deceptive accounting practices. Detecting financial statement fraud is crucial for maintaining market integrity and investor confidence, requiring vigilant oversight, transparent reporting, and effective regulatory measures to prevent and uncover such fraudulent activities.. At the end of the symposium, a set of questions and answers were raised on this subject.