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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 by the District Court. If no election is made the matter will be dealt with as a summary offence in the Local Court.

What must be proven

In order for a court to find a person guilty of this offence it must be satisfied of the following matters:

  • 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 prosecution to prove that the accused was the person who committed the offence.


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..

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