Under Nigerian laws, the following items may constitute fraudulent false accounting:

1. Falsification of Records:
   This occurs when an accountant deliberately alters or falsifies financial records, such as inflating sales figures, misrepresenting expenses, or fabricating financial transactions, to give a false view of the company’s financial position.
2. Omission of Relevant Information:
   Failure to disclose essential financial information, such as debts, liabilities, or significant expenses, that could alter the understanding of the financial statements, is considered fraudulent. This misleads stakeholders regarding the true financial health of the company.
3. Misrepresentation of Financial Statements:
   Providing deliberately misleading financial statements, such as reporting false profits or inflating assets, is a form of false accounting. This could be done to attract investors, secure loans, or manipulate stock prices.