Peter Couper, former chief financial officer of On Q Group Limited, pleaded guilty in Melbourne Magistrates' Court yesterday to four charges brought against him following investigations by the Australian Securities and Investments Commission. Couper pleaded guilty to two counts of falsifying the books of Bill Express Limited, one count of providing misleading information to Bill Express's auditor and one count of providing false or misleading information to ASIC during an examination, ASIC said in a media release.ASIC said it had alleged that between August 2007 and February 2008 Couper falsified the books of Bill Express by instructing employees to post entries in Bill Express's accounting system that recorded a sale of A$5.4 million worth of mobile phone air-time when there had been no such sale; a credit note to the value of $5.4 million when there was no basis to enter the credit note, and the purchase of $1.875 million of stock when there had been no such purchase.ASIC also alleged that Couper supplied information relating to these transactions to the CFO of Bill Express, when he knew the information to be false and that it would be supplied to the auditors of the company.Bill Express and its parent company, On Q Group Limited, went into administration in July 2008, along with a number of related companies.In July 2010, Newton Chan, a staffer at Macquarie Bank, pleaded guilty to eight counts of manipulating the price of Bill Express shares and one count of providing false or misleading information to ASIC.