A fraud offence is committed where a person:
A representation is any statement or account made to influence opinion or action. The representation may be oral or written (e.g. a statement in a contract claim, letter, e-mail, invoice, meeting etc.). The gain or loss may be financial or non-financial, and may be for the benefit of the person making the representation or for another person.
To be liable for fraud, you will normally need to have known that your representation was false, or to have known that it might be false. You are unlikely to be liable if you honestly believed that the representation was true.
Therefore, never make any oral or written representation in connection with your work unless you know or honestly believe it is true. If you make a representation and are not sure whether it is true, then you should explain this. If you make a representation and later discover that you have made a mistake, inform the other party as soon as possible of the mistake.
If you know or suspect that an activity involves fraud, then avoid or withdraw from the activity and do not assist it in any way.
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1st February 2024