The accountant manipulating financial records for personal embezzlement commits Abuse of trust , a type of white-collar crime. This reflects a betrayal of the trust held due to their professional position. Therefore, the correct option is A) Abuse of trust .
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An accountant manipulating financial records for personal embezzlement commits a type of white-collar crime known as 'Abuse of trust.' This highlights a betrayal of the fiduciary duty held by accountants due to their trusted position. In this case, the accountant's actions breach the trust placed in them by their employer. ;