Plain language law

New Zealand law explained for everyone

Crimes Act 1961

Crimes against rights of property - Forgery and counterfeiting

260: False accounting

You could also call this:

“Making fake records or leaving out important information to trick people or get things you shouldn't”

If you make false entries in accounting documents or leave out important information from them, you could go to prison for up to 10 years. This applies when you do these things to trick someone into giving you property, privileges, services, money, benefits, or anything else of value. It’s also illegal if you do it to deceive someone or cause them to lose something.

You can get in trouble for:

  1. Making false entries in books, accounts, or other documents used for accounting.
  2. Leaving out important details from these accounting documents.
  3. Transferring ownership of stocks, debentures, or debts to someone who isn’t the real owner.

Remember, it’s not just about doing these things yourself. You can also get in trouble if you help someone else do them or agree to them being done.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM330470.

Topics:
Crime and justice > Criminal law
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259: Using altered or reproduced document with intent to deceive, or

“It's against the law to use a fake or changed document to trick people, even if it was made in another country.”

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261: Counterfeiting public seals, or

“Making fake official seals or stamps, or using them when you know they're not real, is against the law.”

Part 10 Crimes against rights of property
Forgery and counterfeiting

260False accounting

  1. Every one is liable to imprisonment for a term not exceeding 10 years who, with intent to obtain by deception any property, privilege, service, pecuniary advantage, benefit, or valuable consideration, or to deceive or cause loss to any other person,—

  2. makes or causes to be made, or concurs in the making of, any false entry in any book or account or other document required or used for accounting purposes; or
    1. omits or causes to be omitted, or concurs in the omission of, any material particular from any such book or account or other document; or
      1. makes any transfer of any interest in a stock, debenture, or debt in the name of any person other than the owner of that interest.

        Compare
        Notes
        • Section 260: replaced, on , by section 15 of the Crimes Amendment Act 2003 (2003 No 39).