Nottidge v Reginam
1960s · Court of Appeal of Sierra Leone
Posted By lanbuk.com
- Facts
- A college clerk put a fictitious employee on the payroll and drew the pay.
- Issue
- Must actual loss be proved for false accounting?
- Held
- No. A false entry made with intent to defraud is enough. The convictions were upheld.
- Principle
- False accounting needs (a) a false entry and (b) intent to defraud.
- Why it matters
- Leading local case on the Falsification of Accounts Act 1875.
For study only. By lanbuk.com. Always check current sources and consult a qualified professional.