A. Third party liabilities
B. Fraud perpetrated in highly sophisticated circumstances
C. Income tax
D. None of these
🧠 Explanation:
Fraud perpetrated in highly sophisticated circumstances involves complex schemes, often using technology or deception to conceal illegal activities. For law or cybersecurity students, understanding such fraud highlights the need for advanced detection methods, making it a key topic for studying financial crimes, cybersecurity, and legal protections in modern economies.
