236BFalse accounting

236B False accounting (a) the person damages, destroys or conceals an accounting document; and Criminal Code Act 1983 235 (i) makes, or concurs in making, an entry that is false or misleading in a material particular in an accounting document; or (ii) omits, or concurs in omitting, a material particular from an accounting document; and Note for subsection (3)(c) (4) Subsection (3)(b) is the fault element for the conduct in subsection (3)(a). (5) A person commits an offence if: (a) the person produces to another person, or makes use of, an accounting document; and (c) the document is false or misleading in a material particular and the person is reckless in relation to that circumstance; and Note for subsection (5)(d) (6) Subsection (5)(b) is the fault element for the conduct in subsection (5)(a). Criminal Code Act 1983 236 accounting document means any account, record or document made or required for any accounting purpose or any similar purpose or for any financial transaction.