False accounting is a legal term for a type of fraud, considered a statutory offence in England and Wales, Northern Ireland and the Republic of Ireland.

England and Wales

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

Northern Ireland

This offence is created by section 17 of the Theft Act (Northern Ireland) 1969.

Visiting forces

This offence is an offence against property for the purposes of section 3 of the Visiting Forces Act 1952.[8]

Mode of trial

This offence is an indictable offence which may be tried summarily upon consent of the accused.[9] See hybrid offence.

Sentence

A person guilty of this offence is liable, on conviction on indictment, to imprisonment for a term not exceeding seven years,[10] or on summary conviction to imprisonment for a term not exceeding twelve months, or to a fine not exceeding the prescribed sum, or to both.[11]

Republic of Ireland

This offence is created by section 10 of the Criminal Justice (Theft and Fraud Offences) Act 2001.

This offence is a "relevant offence" for the purposes of the Criminal Justice Act 2011.[12]

See also

References

  1. ↑ Digitised copy of section 17 of the Theft Act 1968 from Legislation.gov.uk.
  2. ↑ Scott v Metropolitan Police Commissioner [1975] AC 819 at 836, per Viscount Dilhorne
  3. ↑ The Magistrates' Courts Act 1980, section 17(1) and Schedule 1, paragraph 28
  4. ↑ The Theft Act 1968, section 17(1)
  5. ↑ The Magistrates' Courts Act 1980, section 32(1)
  6. ↑ The Visiting Forces Act 1952, section 3(6) and Schedule, paragraph 3(g) (as inserted by the Theft Act 1968, Schedule 2, Part III)
  7. ↑ The Criminal Justice Act 1993, section 1(2)(a)
  8. ↑ The Visiting Forces Act 1952, section 3(6) and Schedule, paragraph 3(g) (as inserted by the Theft Act (Northern Ireland) 1969, Schedule 3, Part III)
  9. ↑ The Magistrates' Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26)), article 45 and paragraph 20 of Schedule 2 (as substituted by article 3(2) of, and Schedule 2 to, the Criminal Justice (Northern Ireland) Order 1986 (S.I. 1986/1883 (N.I. 15)
  10. ↑ The Theft Act (Northern Ireland) 1969, section 17(1)
  11. ↑ The Magistrates' Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I.26)) ation.gov.uk/nisi/1981/1675/article/46 article 46(4)]
  12. ↑ The Criminal Justice Act 2011, section 3(1)(a) and paragraph 23 of Schedule 1
source: https://en.wikipedia.org/wiki/False_accounting