Prosecution for false verification: require specific evidence of knowledge and counsel assessment before proceeding. Proposals for prosecution must establish both that a verification or account was false and that it was false to the assessee's knowledge, with explicit identification of the oral and documentary evidence and a witness by witness and document by document statement of the facts to be proved; prosecution counsel must evaluate evidence for and against and advise whether the case is suitable for prosecution. The Board advises discontinuing routine solicitation of the assessee's reaction for this offence to avoid delay and risk of evidence tampering, while ensuring material relied upon is secured.