false financial statement
- An inaccurate statement by a public accountant, through the medium of the balance sheet, of the financial condition of the client. 1 Am J2d Accts § 16. A ground of opposition to a discharge in bankruptcy where consisting of a materially false statement in writing respecting the financial condition of the bankrupt made or published by the bankrupt in obtaining money or property on credit or in obtaining an extension or renewal of credit. 9 Am J2d Bankr § 701.
Ballentine's law dictionary. Anderson, W.S.. 1998.
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