For business owners

Business Identity Theft is when someone impersonates a company (without permission) so they can commit fraud. Generally, the thief uses the business’s identity to obtain credit in the name of that business.  They might use your business’s identity to gain access to your bank account, to obtain lines of credit, a tax refund, or customers’ or employees’ information.  They may also impersonate the identity of a business and make it look credible in order to sell items that are never delivered. 
Business Email Compromise (BEC) is a form of cyber crime in which an attacker obtains access to a business email account and imitates its owner in order to redirect payments from a business, its employees, customers or partners. Often, an attacker will create an email (spoof) with a phony email address almost identical to one on the corporate network and trick someone, within the company or possibly a vendor's company, into wiring funds to the fraudsters.  

Business Identity theft pamphlet