Offences Relating to Documents
A clerk/officer/servant who wilfully and with intent to defraud destroys/alters/mutilates/falsifies their employer's records/accounts (or makes/abets a false entry, or omits/alters a material particular), is punished with up to 7 years' imprisonment, fine, or both. A general intent to defraud suffices for the charge, without needing to name a specific victim, sum, or date.
This directly criminalises employee-committed accounting fraud - falsifying business records or financial accounts - with a notably relaxed pleading standard that doesn't require prosecutors to prove a specific victim or exact sum from the outset.
An accountant or bookkeeper who deliberately falsifies their employer's financial records to conceal embezzlement or hide financial fraud commits this specific offence, on top of whatever underlying theft or breach of trust the falsification was meant to hide.