False accounting
False accounting

The following Corporate Crime guidance note provides comprehensive and up to date legal information covering:

  • False accounting
  • False accounting
  • Dishonesty
  • Gain or loss
  • Accounting record
  • False statements by company officers
  • Sentence for false accounting
  • Sentences for false statements

STOP PRESS: The Sentencing Council has published offence specific guidelines for courts sentencing offences previously covered by a Definitive Guideline. The offence specific guidelines have been published online (and not in PDF or paper format) for both the magistrates’ courts and Crown Courts. They supersede and replace the PDF versions of the applicable Definitive Guidelines, which has been archived. The Sentencing Council has also published a new overarching guideline, which should be considered in respect of all sentencing exercises: the General guideline—overarching principles (the General guideline). This specifically designed to be used in conjunction with offence specific guidelines and covers seriousness as well as providing expanded explanations for aggravating and mitigating factors, culpability and harm, see Practice Note: Sentencing Council General Guideline—Overarching Principles. This Practice Note is being updated in light of these developments. General guideline—overarching principles (Crown Court)General guideline—overarching principles (magistrates’ court)Crown Court Sentencing GuidelinesMagistrates’ Court Sentencing Guidelines

False accounting

A person who falsifies or conceals information required for an accounting purpose, knowing that the information is misleading, may commit an offence of false accounting. The offence can be committed in one of two ways:TA 1968, s 17(1)

  1. by falsifying documents for an accounting purpose, or

  2. using false or misleading documents for any purpose

The elements of the offence are:

  1. dishonestly destroys, defaces, conceals or falsifies any account, record or document

  2. required for any accounting purpose

  3. knowingly produces or makes use of any account, record or document for any purpose which is or may be false, misleading or deceptive in a material way, and

  4. supplies it for any purpose

A person who concurs in making an account ,