And the court has unequivocally rejected any sliding scale approach that previously allowed strong evidence of materiality to compensate for weak evidence of intenttodeceive.
The threshold for convicting an auditor in a lawsuit in America, says Mr Coffee, should be lowered: it should be enough to prove negligence rather than direct participation and intenttodeceive.
But the question still remains: Having omitted some important part of the story, and assuming that omission was material, did the defendant withhold the omitted part (a) knowingly and (b) with intenttodeceive?
The typical statutory definition of forgery involves an intent by the defendant to defraud, deceive, or injure through the false alteration of some written instrument.