False accounting


False accounting is 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:
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 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.
;Jurisdiction
This offence is a Group A offence for the purposes of Part I of the Criminal Justice Act 1993.

Northern Ireland

This offence is created by of the Theft Act 1969.
;Visiting forces
This offence is an offence against property for the purposes of section 3 of the Visiting Forces Act 1952.
;Mode of trial
This offence is an indictable offence which may be tried summarily upon consent of the accused. 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, 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.

Republic of Ireland

This offence is created by of the Criminal Justice Act, 2001.
This offence is a "relevant offence" for the purposes of the Criminal Justice Act 2011.