False accounting and false statements under TA 1968
False accounting and false statements under TA 1968

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

  • False accounting and false statements under TA 1968
  • False accounting
  • Dishonesty
  • Gain or loss
  • Accounting record
  • False statements by company officers
  • Sentence for false accounting
  • Sentences for false statements

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:

  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, document or entry which is or may be misleading, false or deceptive in a material way or who omits a material item from an account or document also commits the offence and is treated as falsifying the account or document.

Section 17(2) of the Theft Act 1968 (TA 1968) identifies two ways in which a document may be regarded as falsified:

  1. either by an entry which is or may be misleading, false or deceptive in a material particular, or

  2. or by the non-disclosure of a material particular

Where an offence is committed by a company under the TA 1968, s 17 with the consent or connivance of a director, manager, secretary or officer

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