false accounting


an offence in the criminal law of England and Wales as occurring when a person dishonestly, with a view to gain for himself or another or with intent to cause loss to another (a) destroys, defaces, conceals or falsifies any account or any record or document made or required for any accounting purpose; or (b) in furnishing information for any purpose produces or makes use of any account, or any such record or document as aforesaid, which to his knowledge is or may be misleading, false or deceptive in a material particular.


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