350False accounting

350 False accounting (a) the person dishonestly damages, destroys or conceals an accounting document; and (b) the person does so with the intention of obtaining a gain or causing a loss.

(i) makes, or concurs in making, in an accounting document an entry that is false or misleading in a material particular; or (ii) omits, or concurs in omitting, a material particular from an accounting document; and (b) the person does so with the intention of obtaining a gain or causing a loss. (3) A person commits an offence if, in giving information for any purpose— (a) the person dishonestly produces to someone, or makes use of, an accounting document that is false or misleading in a material particular; and (b) the person is reckless about whether the accounting document is (c) the person produces or makes use of the accounting document with the intention of obtaining a gain or causing a loss. accounting document means any account, record or other document made or required for an accounting purpose.