In Lviv, an indictment has been sent to court against an accountant who is accused of embezzling funds from four companies totalling over UAH 2.3 million. This was reported by the Halytskyi District Prosecutor’s Office of Lviv.
According to the investigation, between March 2022 and October 2025, the woman worked at different times as an accountant at four companies: three officially and one employer off the books. Having access to the online banking of these companies, she set up a scheme to transfer money to accounts under her control.
Investigators established that the accused took advantage of a technical feature of automated banking systems, whereby payments are processed using the account’s numerical details and EDRPOU number without cross-checking against the recipient’s name in text form. She created payment orders in which she indicated a third-party firm as the recipient, but entered the bank details of her own accounts or those of a controlled company where she worked unofficially.
This company, according to the investigation, became the main tool and a “transit hub” at the initial stages. By generating fictitious payment orders on behalf of three official employers, the accountant directed funds to the account of the shell company under the guise of legitimate business transactions and then, using her access to this company’s client-bank system, transferred the money to her own card accounts in various banks.
Later, at one of her official workplaces, the woman, according to the investigation, moved on to direct transfers of funds: she generated electronic payment orders directly from the account of the victim company to her personal bank account, specifying her own individual tax number and concealing the recipient’s name. In addition, she misappropriated part of the funds of the shell company itself by transferring this company’s money to accounts under her control.
In total, 627 instances of unauthorised interference in electronic payment operations have been documented. According to the investigation, this is how more than UAH 2.3 million was embezzled.
The accused is charged with fraud, misappropriation of another’s property by abusing her official position on a large and especially large scale under martial law, as well as unauthorised alteration of information in electronic computing machines, automated systems, computer networks or on media containing such information, committed by a person with authorised access to it (Part 1 of Article 190, Parts 4 and 5 of Article 191, Parts 1 and 3 of Article 362 of the Criminal Code of Ukraine).
The pre-trial investigation was conducted by Police Department No. 1 of Lviv District Police Department No. 1 of the Main Directorate of the National Police in Lviv Region, with operational support provided by the Cybercrime Counteraction Department in Lviv Region.
In accordance with Article 62 of the Constitution of Ukraine, a person is presumed innocent of committing a crime and may not be subjected to criminal punishment until their guilt has been proved in the manner prescribed by law and established by a guilty verdict of a court.