This section has no associated Explanatory Memorandum
247. In section 519 of the Companies Act 2006 (statement by auditor to be deposited with company), after subsection (7) add—U.K.
“(8) Where an offence under this section is committed by a body corporate, every officer of the body who is in default also commits the offence. For this purpose—
(a)any person who purports to act as director, manager or secretary of the body is treated as an officer of the body, and
(b)if the body is a company, any shadow director is treated as an officer of the company.”.