The pervasive issue of financial statement fraud undermines economic stability and investor confidence, particularly in fragile economies like Sudan. This research examines the prevalence of financial reporting fraud within Sudan's telecom industry, focusing on Sudatel Telecommunication Group Company as a case study. Utilizing Benford's Law, a statistical tool widely recognized for detecting anomalies in numerical datasets, the research analyses financial statements spanning 2006 to 2023. The results reveal that key accounts including operating revenues, operating expenses, marketing and selling expenses, general and administrative expenses, exchange difference on translate, and cash and bank balances - are largely conform to Benford’s Law for both the first and second digits. This suggests a general alignment with expected numerical patterns, indicating a lower likelihood of systemic manipulation or fraud in these areas. Conversely, specific financial categories including property, plant and equipment, intangible assets, trade and other receivables, foreign currency translation reserve, revaluation reserve, loans and borrowings, and trade payables and accruals - showed significant deviations from Benford’s Law for the first digits. Moreover, these same seven accounts - except intangible assets - displayed similar patterns of non-conformity for both the first and second digits, suggesting possible inconsistencies in valuation or reporting practices.