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Companies Act 1976
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19False statements, etc. to auditors
(1)An officer of a company who knowingly or recklessly makes a statement which—
(a)is misleading, false or deceptive in a material particular, and
(b)is a statement to which this section applies,
shall be guilty of an offence.
(2)This section applies to any statement made to the auditors of the company (whether orally or in writing) which conveys, or purports to convey, any information or explanation which they require, or are entitled to require, as auditors of the company.
(3)Any person guilty of an offence under this section shall be liable—
(a)on conviction on indictment to imprisonment for a term not exceeding two years, or to a fine, or to both; or
(b)on summary conviction, to imprisonment for a term not exceeding six months, or to a fine not exceeding £400, or to both.
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