A "Side Agreement

A "side agreement":

A) Allows a company to charge a lower selling price to attract a new customer, without existing customers discovering this reduction
B) A secondary agreement that overrides a primary agreement, for the purposes of committing accounting fraud
C) An comparatively minor agreement that forensic investigators set aside during the course of conducting a fraud examination of major improprieties
D) A technique used by Certified Fraud Examiners and others to deter potentially fraudulent actions