Companies Act 2014 section 878

Offence of fraudulently parting with, altering or making omission in book or document

Section 878 makes it a criminal offence for a company officer to fraudulently interfere with, dispose of, or omit information from any book or document relating to the company's property or affairs.

• A company officer commits a category 2 offence if they fraudulently give away, alter, or make an omission in any book or document affecting or relating to the company's property or affairs
• It is equally an offence to be a party to any such fraudulent parting with, altering, or omitting of information in company books or documents
• The offence covers both direct acts of fraud and participation in fraudulent acts carried out by others
• The provision applies broadly to any book or document that affects or relates to the property or affairs of the company