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False accounting

s.17Theft Act 1968

Dishonestly destroying, hiding or falsifying an account or accounting record, or using a misleading one to give information, to make a gain or cause a loss.

False accounting · Theft Act 1968, s.17Card 26 / 195

Points to prove

Dishonestly
With a view to gain for themselves or another, or with intent to cause loss to another
s.17(1)(a)Destroyed, defaced, concealed or falsified any account, or any record or document made or required for any accounting purpose
s.17(1)(b)Or, in furnishing information for any purpose, produced or made use of any such account, record or document
s.17(1)(b)Which to their knowledge is or may be misleading, false or deceptive in a material particular

Key definitions

Falsifies – s.17(2): making, or agreeing to the making of, an entry that is or may be misleading, false or deceptive in a material particular. Leaving out a material particular, or agreeing to it being left out, also counts.
Made or required for any accounting purpose – the document does not have to exist mainly for accounting. It is enough that it is required for an accounting purpose, such as a till roll, timesheet, expenses claim or invoice.
Gain and loss – s.34(2)(a): extend only to money or other property, whether temporary or permanent. Gain includes keeping what you have. Loss includes not getting what you might get.
Dishonestly – the test in Ivey v Genting Casinos 2017, confirmed for criminal cases in R v Barton and Booth 2020. What was the defendant’s actual belief about the facts, and was the conduct dishonest by the standards of ordinary decent people?

Good to know

No gain or loss needs actually to happen. The offence is complete once the record is falsified or used with the required view or intent.
Common examples are staff hiding till shortages, inflated expenses or mileage claims, and false entries on loan or benefit forms.
The statute only states the Crown Court maximum. It is triable either way under Schedule 1 to the Magistrates’ Courts Act 1980.
Where a false representation is made, fraud by false representation (Fraud Act 2006, s.2) may fit better and carries 10 years.

Legislation: Theft Act 1968, s.17 (opens legislation.gov.uk in a new tab)
Mode of trial: Either way
Maximum penalty: 7 years' imprisonment and/or a fine (on indictment); 12 months' imprisonment and/or a fine (summarily)
Last checked: 2 November 2026, against the current law on legislation.gov.uk

False accounting: questions people ask

What are the points to prove for false accounting?

1. Dishonestly 2. With a view to gain for themselves or another, or with intent to cause loss to another 3. Destroyed, defaced, concealed or falsified any account, or any record or document made or required for any accounting purpose 4. Or, in furnishing information for any purpose, produced or made use of any such account, record or document 5. Which to their knowledge is or may be misleading, false or deceptive in a material particular

What is the maximum sentence for false accounting?

7 years' imprisonment and/or a fine (on indictment); 12 months' imprisonment and/or a fine (summarily)

Is false accounting a summary, either-way or indictable offence?

False accounting is an either-way offence: it can be tried in the magistrates’ court or the Crown Court.

What Act and section is false accounting?

False accounting is an offence under the Theft Act 1968, s.17.

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