As their work in the past 30 years rarely came under the spotlight, OffBeat has talked to Senior Treasury Accountant from CCB, Miss Cindy Lee Wai-yee, about the job of a Treasury Accountant in CCB, the related challenge and job satisfaction. She leads a team of Treasury Accountants, who are supported by Accounting Officers and clerical and secretarial staff, to provide professional accounting services to CCB and other units.

Miss Lee explained that qualified accountants are required, in the course of investigation and prosecution of different fraud cases in the Force, to assist police officers in scrutinising and analysing accounts, statutory books, bank statements, and the documents seized from the persons or organisations under police investigation. They also present facts and give opinion on these documents in their accountants' reports, and provide advice on the technical points raised by police officers. If required, they have to give expert evidence and testify as expert witness in court. Miss Lee described this role as "forensic accounting service", which is a fairly new development in the accounting profession.

She said the main services that Treasury Accountants rendered in CCB include investigation, prosecution and training.

In investigation, Treasury Accountants take part whenever neceesary in police actions to assist police officers in searching for and gathering evidences such as accounting and financial records and information. Back in the office they provide advices on accounting related issues, scrutinise and analyse the financial and accounting related documents, present facts and provide their opinion in accountants' reports which would normally be adopted by courts as evidence for the prosecution.

To help police officers understand the accounting concepts and principles , Treasury Accountants also provide accounting training to police officers on a regular basis.

Miss Lee went on to say that the cases handled by the Treasury Accountants in CCB were mainly false accounting, loan sharking cases, money laundering, and fraud cases related to pyramid-selling, letters of credit, securities and employment.

But she also pointed out that those cases were growing and getting more sophisicated, bringing a heavier workload and bigger challenge to the Treasury Accountants in CCB. "Criminals' modus operandi keeps on changing, so my colleagues have to keep abreast of what is happening around them. They also need to have a good grasp of the new accounting rules and business practices emerging in different commercial sectors."

Nevertheless, Miss Lee and her colleagues shared the commitment of police officers in fighting against crime, and this has given them stamina in performing their duties.

"We feel like working in a big family, where there is a strong sense of belonging, and where our efforts and contribution are always recognised and commended by the management. Fighting crime side by side with the police and seeing criminals being brought to justice have also given us a lot of job satisfaction," she noted.

Lastly, Miss Lee reiterated that working for the Force in CCB was challenging and inspiring, and looked forward to making more contribution to the fight against crime.

Miss Lee foresees a bigger challenge for both Force Treasury Accountants and police officers