False accounting and false statements under TA 1968

Copyright © 2025 LexisNexis
Published by a LexisNexis Corporate Crime expert
Practice notes

False accounting and false statements under TA 1968

Copyright © 2025 LexisNexis

Published by a LexisNexis Corporate Crime expert

Practice notes
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False accounting

A person who, with a view to gain for themselves or another or with intent to cause loss to another, 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 made out when a person, with a view to gain for themselves or another or with intent to cause loss to another, either:

  1. •

    dishonestly destroys, defaces, conceals or falsifies any account, record or document required for any accounting purpose, or

  2. •

    produces or makes use of any account, record or document for any purpose which they know is or may be false, misleading or deceptive in a material way

A person who concurs in making an account, document or entry which is or may be misleading, false or deceptive in a material way

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Jurisdiction(s):
United Kingdom
Related legal acts:
Key definition:
False accounting definition
What does False accounting mean?

false accounting consists of the dishonest: falsification, etc, of any account or accounting record or document; or the production of any account or accounting record or document which the producer knows is or may be misleading, in the course of furnishing information for any purpose.

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