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Changes over time for: Section 389B
Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
No versions valid at: 21/07/1993
Status:
Point in time view as at 21/07/1993. This version of this provision is not valid for this point in time.
Status
Not valid for this point in time generally means that a provision was not in force for the point in time you have selected to view it on.
Changes to legislation:
There are currently no known outstanding effects for the Companies Act 1985, Section 389B.
Changes to Legislation
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Yn ddilys o 06/04/2005
389BOffences relating to the provision of information to auditorsE+W+S
(1)If a person knowingly or recklessly makes to an auditor of a company a statement (oral or written) that—
(a)conveys or purports to convey any information or explanations which the auditor requires, or is entitled to require, under section 389A(1)(b), and
(b)is misleading, false or deceptive in a material particular,
the person is guilty of an offence and liable to imprisonment or a fine, or both.
(2)A person who fails to comply with a requirement under section 389A(1)(b) without delay is guilty of an offence and is liable to a fine.
(3)However, it is a defence for a person charged with an offence under subsection (2) to prove that it was not reasonably practicable for him to provide the required information or explanations.
(4)If a company fails to comply with section 389A(5), the company and every officer of it who is in default is guilty of an offence and liable to a fine.
(5)Nothing in this section affects any right of an auditor to apply for an injunction to enforce any of his rights under section 389A.
Modifications etc. (not altering text)
Yn ôl i’r brig