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The Statutory Auditors and Third Country Auditors Regulations 2016
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3.—(1) This paragraph applies if a person provides information (including information contained in a document created by the person) in response to a notice under paragraph 1.U.K.
(2) In any criminal proceedings against the person—
(a)no evidence relating to the information may be adduced by or on behalf of the prosecution, and
(b)no question relating to the information may be asked by or on behalf of the prosecution.
(3) Sub-paragraph (2) does not apply if, in the proceedings—
(a)evidence relating to the information is adduced by or on behalf of the person providing it, or
(b)a question relating to the information is asked by or on behalf of that person.
(4) Sub-paragraph (2) does not apply if the proceedings are for—
(a)an offence under paragraph 5 (obstruction),
(b)an offence under section 5 of the Perjury Act 1911 M1 (false statutory declarations and other false statements without oath),
(c)an offence under section 44(2) of the Criminal Law (Consolidation)(Scotland) Act 1995 M2 (false statements or declarations),
(d)an offence under Article 10 of the Perjury (Northern Ireland) Order 1979 M3 (false statutory declarations and other false unsworn statements).
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