________ fraud occurs when an accountant acts with "reckless disregard" for the truth or the consequences of his or her actions.This type of fraud is sometimes categorized as gross negligence.

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Constructive fraud occurs when a person's actions or omissions create a situation where fraud is likely to occur or continue, even if the person did not intend to commit fraud. This often involves a breach of trust or fiduciary duty, such as an accountant failing to disclose relevant information to a client. Reckless disregard for the truth or consequences of one's actions can be a factor in determining whether constructive fraud has occurred.

________ Fraud Occurs When an Accountant Acts with "Reckless Disregard