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Considering the legal definition of intent[1]:

A determination to perform a particular act or to act in a particular manner for a specific reason; an aim or design; a resolution to use a certain means to reach an end.

It doesn't matter if the OP wanted to deceive the client or was pressured to do it, they still intended to do it. Again, IANAL, but people are held liable for their illegal actions all the time, even if they were pressured. Also, think about the kind of pressure this manager is applying relative to the (potentially) fraudulent thing they're asking the OP to do. If the manager was holding their family hostage, by all means, lie about the pen test. I know it's easy to advise the OP to "just quit", but not everyone has the luxury of doing that for personal or financial reasons. That being said, I'd rather be out of work and struggling instead of on the hook for fraud.

[1]: https://legal-dictionary.thefreedictionary.com/intent



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