Lord Goddard said that although it was clear that a false entry made into an accounting register or a wrongful alteration of a register would clearly be an offence within section 1, it remained an open question as to whether a failure to make an entry could properly be called forgery.
Lord Goddard LCJ
(1957) 41 Cr App Rep 231
Forgery Act 1913 1
England and Wales
Updated: 05 September 2021; Ref: scu.271335