EDUSEI J.: [His lordship stated the facts and found that the first two accused persons had a case to answer. With regard to P., third accused], I now turn my attention to the case against the third accused who is charged with four counts of omitting to make full and true entries of the bank balances in the balance sheets of Nadeco Ltd.
There is evidence of knowledge of the third accused about exhibits G and M because the second prosecution witness has deposed that at any time the third accused came to audit the accounts of Nadeco Ltd. these books were given to him. He cannot run away from the fact that he did not know that his audited accounts for Nadeco Ltd. would be used in assessing the company’s income tax. The third accused is a professional accountant who is employed by Nadeco Ltd. to audit its accounts. There is no evidence that he was told that his audited accounts would be used by the Commissioner of Income Tax but he must have known that his audited accounts would be relied u…