8.—(1) The auditors of a company have a right of access at all times to the company’s books, accounts and vouchers and are entitled to require from the company’s officers such information and explanations as they think necessary for the performance of their duties as auditors.U.K.
(2) An officer of a company commits an offence if he knowingly or recklessly makes to the company’s auditors a statement (whether written or oral) which—
(a)conveys or purports to convey any information or explanations which the auditors require, or are entitled to require, as auditors of the company; and
(b)is misleading, false or deceptive in a material particular.
(3) A person guilty of an offence under sub-paragraph (2) is liable—
(a)on conviction on indictment, to imprisonment not exceeding a term of two years or to a fine or to both;
(b)on summary conviction, to imprisonment not exceeding a term of three months or to a fine not exceeding the statutory maximum or to both.