False accounting

False accounting is a statutory offence in England and Wales, Northern Ireland and the Republic of Ireland.

This offence is created by section 17 of the Theft Act 1968 which provides:

(1) Where a person dishonestly, with a view to gain for himself or another or with intent to cause loss to another,—

he shall, on conviction on indictment, be liable to imprisonment for a term not exceeding seven years.
(2) For purposes of this section a person who makes or concurs in making in an account or other document an entry which is or may be misleading, false or deceptive in a material particular, or who omits or concurs in omitting a material particular from an account or other document, is to be treated as falsifying the account or document.

Section 17 replaces sections 82 and 83 of the Larceny Act 1861 and the Falsification of Accounts Act 1875. The words "dishonestly with a view to gain for himself or another or with intent to cause loss to another" are substituted in section 17 for the words "intent to defraud" in the former provisions.

"Dishonestly"

See Dishonesty.

"Gain" and "loss"

"Gain" and "loss" are defined by section 34(2)(a) of the Theft Act 1968.

Mode of trial and sentence

This offence is triable either way. A person guilty of this offence is liable, on conviction on indictment, to imprisonment for a term not exceeding seven years, or on summary conviction to imprisonment for a term not exceeding six months, or to a fine not exceeding the prescribed sum, or to both.

Visiting forces

This offence is an offence against property for the purposes of section 3 of the Visiting Forces Act 1952.

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