What is false accounting ?
什么是做假数(伪造账目)?

 

PART I

 

False accounting will bring about criminal consequences. That is provided under the Theft Ordinance (Cap 210).

CAP 210 THEFT ORDINANCE s 19 False accounting

(1) Where a person dishonestly, with a view to gain for himself or another or with intent to cause loss to another-

(a) destroys, defaces, conceals or falsifies any account or any record or document made or required for any accounting purpose; or
(b) in furnishing information for any purpose produces or makes use of any account, or any such record or document as aforesaid, which to his knowledge is or may be misleading, false or deceptive in a material particular,
he shall be guilty of an offence and shall be liable on conviction upon indictment to imprisonment for 10 years. (Amended 46 of 1986 s. 4)
(2) For the purposes of this section a person who makes or concurs in making in an account, record or document an entry which is or may be misleading, false or deceptive in a material particular, or who omits or concurs in omitting a material particular from an account, record or document, is to be treated as falsifying the account, record or document. (Amended 23 of 1993 s. 7)
(3) For the purposes of this section, "record" (紀錄) includes a record kept by means of a computer. (Added 23 of 1993 s. 7)

Example 1 

 

PART II

 

1983年的武则天三级i. False accounting is type of fraud.

1983年的武则天三级ii. If someone has penetrated fraud in accounting, including record keeping and preparation of financial statements, then the financial statements are certainly not true.

1983年的武则天三级iii. The Companies Ordinance (Cap 622) also provides that the directors must comply with the requirement for the financial statements to present a true and fair view if the financial statements are to be laid at the annual general meeting of the Company. (Section 379 and Section 380 of the C.O.)

1983年的武则天三级iv. Non-compliance with result in a fine and/or imprisonment (section 379).

Q. If the statement of financial position (balance sheet) is not in agreement with the accounting records to a material extent, then the financial statements are not true. What is the legal implication?

A1. It depends on whether the financial statements are used for approval by the members at the annual general meeting (the AGM), or for purpose of obtaining a bank loan (or for a share buy-back, etc).

1983年的武则天三级A2. If it is the financial statements are used for AGM purpose and the non-agreement has arisen by error, then the directors are liable to a fine of HK$300,000. If the directors are aware of the error and the financial statements are tabled at the AGM, then it is a fraud. The directors are subject to a fine of the same amount and an imprisonment for 12 months upon conviction.

A3 if the financial statements are prepared with a view to deceiving the users, then the directors may also be charged under the Theft Ordinance, and subject to a maximum penalty of 10 years of imprisonment upon conviction.

Chapter: 210 
Title: THEFT ORDINANCE
Section: 21 Heading: False statements by company directors, etc. 
(1) Where an officer of a body corporate or unincorporated association (or person purporting to act as such) with intent to deceive members or creditors of the body corporate or association about its affairs, publishes or concurs in publishing a written statement or account which to his knowledge is or may be misleading, false or deceptive in a material particular, he shall be guilty of an offence and shall be liable on conviction upon indictment to imprisonment for 10 years. (Amended 13 of 1974 s. 9; 46 of 1986 s. 6)
(2) For the purposes of this section a person who has entered into a security for the benefit of a body corporate or association is to be treated as a creditor of it.
(3) Where the affairs of a body corporate or association are managed by its members, this section shall apply to any statement which a member publishes or concurs in publishing in connection with his functions of management as if he were an officer of the body corporate or association.

See the legal text at {}

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