An embezzler is a person who dishonestly misappropriates money or other property that has been entrusted to them, typically in a position of employment, agency, fiduciary responsibility or office, and uses it for their own benefit or for an unauthorised purpose. In practice this covers conduct such as diverting client funds, skimming company receipts, or abusing control over a trust or estate. “Embezzler” is a descriptive term rather than a formal statutory label in the modern criminal law of England and Wales, Scotland, Northern Ireland and Ireland. The underlying offences are generally prosecuted as theft, fraud, abuse of position, or related dishonesty offences (for example, under the Theft Acts and Fraud Acts, or common law fraud in Scotland). Key legal features typically include: lawful initial possession of the property; a relationship of trust or responsibility; dishonest appropriation or conversion; and intent to deprive the owner or beneficiary. The term remains widely used in legal practice, regulatory enforcement, disciplinary proceedings and civil claims (such as breach of fiduciary duty or knowing receipt) to describe the wrongdoer in cases of internal fraud or misappropriation by employees, directors, partners or other fiduciaries.