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.
(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.
9.—(1) The auditors of a company are entitled –
(a)to receive all such notices of, and other communications relating to, any general meeting of the company as a shareholder of the company is entitled to receive;
(b)to attend any general meeting of the company; and
(c)to be heard at any general meeting which they attend on any part of the business of the meeting which concerns them as auditors.
(2) The right to attend and be heard at a meeting is exercisable in the case of a body corporate or partnership by an individual authorised by it in writing to act as its representative at the meeting.