Director Omitting Certain Entries

The maximum penalty for the offence of directors omitting certain entries is ten years imprisonment.

What Court is Likely to Hear the Matter

This matter is a Table 1 offence which means that either the DPP or an accused can elect to have the matter dealt with in the District Court. If no election is made it will be dealt with in the Local Court.

What the Police Must Prove

In order for the police to prove their case at Court, they must prove each of the following matters beyond a reasonable doubt.

  • The accused was a director or officer of a company;
  • As such, he or she received or came into possession of the company’s property;
  • He or she omitted to make a true and sufficient entry thereof in the company’s book;
  • There was intent to defraud.

It will be necessary for the police to prove that the accused was the person who committed the offence.

Possible Defences

Possible defences to this offence include but are not limited to

  • Duress
  • Necessity
  • Intoxication

The Law

Section 174 of the Crimes Act states:

Whosoever, being a director, or officer of any body corporate, or public company, receives, or possesses himself or herself, of any of the property of such body corporate, or company, otherwise than in payment of a just debt, and, with intent to defraud, omits to make, or direct to be made, a true and sufficient entry thereof in the books, or accounts, of such body corporate, or company, shall be liable to imprisonment for 10 years..


If you suspect that you may be under investigation, or if you have been charged with an offence, it is vital to get competent legal advice as early as possible. Our lawyers are highly specialised in corporate crime and will be able to guide you through the process while dealing with the various authorities related to your matter.


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