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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.〔Scott v Metropolitan Police Commissioner () AC 819 at 836, per Viscount Dilhorne〕 "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.〔The Magistrates' Courts Act 1980, section 17(1) and Schedule 1, paragraph 28〕 A person guilty of this offence is liable, on conviction on indictment, to imprisonment for a term not exceeding seven years,〔The Theft Act 1968, section 17(1)〕 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.〔The Magistrates' Courts Act 1980, section 32(1)〕 Visiting forces This offence is an offence against property for the purposes of section 3 of the Visiting Forces Act 1952.〔The Visiting Forces Act 1952, section 3(6) and Schedule, (paragraph 3(g) ) (as inserted by the Theft Act 1968, Schedule 2, Part III)〕 Jurisdiction This offence is a Group A offence for the purposes of Part I of the Criminal Justice Act 1993.〔The Criminal Justice Act 1993, (section 1(2)(a) )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「false accounting」の詳細全文を読む スポンサード リンク
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