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United Kingdom
United Kingdom
Key definition
False accounting definition What does False accounting mean? In practice, false accounting is the dishonest manipulation, fabrication, concealment or use of accounts or accounting records to mislead, typically to secure gain or cause loss. In England and Wales and in Northern Ireland, it is a statutory offence under the Theft Act 1968/1969, s.17. It criminalises, dishonestly and with a view to gain or to cause (or risk) loss, falsifying, destroying, concealing or defacing any account or any record or document made or required for accounting purposes, or, when furnishing information for any purpose, producing or using an account or accounting record known to be or possibly...
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Sentencing individuals for fraud, false accounting and conspiracy to defraud: Sentencing Council guideline and eight-step process (England and Wales)
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Practice notes
The Fraud Guideline
The Sentencing Council (SC) has issued a sentencing guideline for fraud offences under the Fraud Act 2006 (FrA 2006)—fraud by false representation, fraud by failing to disclose information, and fraud by abuse of position—together with False accounting contrary to section 17 of the Theft Act 1968, and Conspiracy to defraud at common law, for use in the magistrates’ court and the Crown Court (found here) (together, the Fraud Guideline). The Fraud Guideline applies to all individual offenders aged 18 and over who are sentenced on or after 1 October 2014, regardless of when the offence was committed. The SC also publishes a series of overarching guidelines to be taken into account in all sentencing exercises, see Practice Note: Sentences imposed following conviction. Among these, the General guideline—overarching principles (the General guideline) is designed to be used alongside offence-specific guidelines and addresses seriousness while providing expanded explanations for aggravating and mitigating factors, culpability and harm, see Practice Note: Sentencing Council General Guideline—overarching principles—Using the General Guideline in conjunction with offence specific definitive guidelines. See further, Practice Note: Sentencing criminal offences—sentencing guidelines and resources. When sentencing individuals, the courts will also need to have regard to the SC’s overarching guideline...
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Web page updated on 21/05/2026
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