Callum, a purchase ledger clerk, creates a false invoice from a fictitious supplier and submits it for payment, intending to divert the money to himself. The finance manager spots the fraud before any payment is made. Has Callum committed fraud by false representation?

Correct answer: D) Yes, because the offence is complete when he dishonestly makes the false representation intending to make a gain or cause a loss, even though no money was paid

Explanation

Fraud by false representation under s2 Fraud Act 2006 is a conduct offence. It is committed when a person dishonestly makes a false representation intending to make a gain or to cause loss or a risk of loss. No actual gain or loss is required. A representation can be made to anyone, including one's employer, and there is no reporting time limit that determines whether the offence was committed.