False accounting

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 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. ;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 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. ;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 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. ==See also==