# The Insolvency (Northern Ireland) Order 1989, Article 173: Falsification of company's books


When a company is being wound up, an officer or contributory of the company who destroys, mutilates, alters or falsifies any books, papers or securities, or makes or is privy to the making of any false or fraudulent entry in any register, accounting records or document belonging to the company with intent to defraud or deceive any person shall be guilty of an offence.

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Source: https://www.legislation.gov.uk/nisi/1989/2405/article/173 (the official version)
Page: https://openlegislation.uk/insolvency-northern-ireland-order-1989/article-173
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.