Which of the following are guilty of skimming?

Barry - An accountant for a large law firm who sometimes redirects incoming company funds to his own private account.

Gina - A senior manager at an investment firm who often redirects company funds to a fake account that she's created.

Simon - An owner of a medium-sized business who sometimes understates his company's profits by a small amount in order to pay less tax.

Phil - An owner of a large business who often understates his company's profits by huge amounts in order to pay significantly less tax.