Chapter 40 of the Criminal Code Act in Nigeria. Frauds by trustees and officers of companies and corporations: false accounting

• Section 434. Trustees fraudulently disposing of trust property
• Section 435. Directors and officers of corporations or companies fraudulently appropriating property or keeping fraudulent accounts, or falsifying books or accounts
• Section 436. False statements by officials of companies
• Section 437. Defence
• Section 438. Fraudulent false accounting
• Section 439. False accounting by public officer

Chapter 40 Criminal Code Act