Working for an Accounting Client Who Tampered With Income Figures

Answered by Mufti Ikram ul Haq

Question: I am starting a job as an accountant in a practice but require clarification.

If a client of mine gives me figures of income which are tampered with and I use them, is this allowed for me? The same goes for expenses which are given to me but have not actually occurred.

I have read many fatwas which indicate the permissibility of withholding information to reduce unjust tax. This is confusing for me.

Also if the accounts which I prepare are used by clients to take out interest bearing loans or claim false state benefits, am I held responsible?

Note that the ultimate responsibility for all the accounts would be of the client and I would make sure that minimally-accepted accounting standards of reporting are met.

Answer: In the name of Allah, the Most Merciful, the Most Kind.

Working as an accountant is generally considered permissible unless someone works for a company whose main source of revenue is from Haram. For example, working as an accountant for a liquor company.

Mufti Taqi Usmani (may Allah protect him) writes in his Fatwa:

“So far as a Muslim is not involved in a prohibited transaction directly, merely recording the transaction in that books of account is not Haram. However, a Muslim should avoid this also as far as possible”.

If your client gives you false numbers and you are unaware of truth then you are not held in blame according to Shariah. If you know the truth then you should not accept the request to perform the job for that particular client who wants to record false claims either about income or expense.

The issue of permissibility of hiding income for the purpose of avoiding unjust taxes is in itself controversial. Therefore it can not be used as a reason to record false claims.
And Allah knows best.

Mufti Ikram ul Haq