- Draft legislation
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Statutory Auditors and Third Country Auditors Regulations 2016 No. 649
5.—(1) A person commits an offence if the person—
(a)intentionally obstructs the competent authority or an officer of the competent authority in exercising or seeking to exercise a power under and in accordance with this Schedule,
(b)intentionally fails to comply with a requirement properly imposed by the competent authority or an officer of the competent authority under this Schedule,
(c)without reasonable excuse fails to give the competent authority or an officer of the competent authority any other assistance or information which the competent authority or officer may reasonably require for a purpose for which the competent authority or officer may exercise a power under this Schedule.
(2) A person commits an offence if, in giving information of a kind mentioned in sub-paragraph (1)(c), the person—
(a)makes a statement which the person knows is false or misleading in a material respect, or
(b)recklessly makes a statement which is false or misleading in a material respect.
(3) A person who is guilty of an offence under sub-paragraph (1) or (2) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(4) Nothing in this paragraph requires a person to answer any question or give any information if to do so might incriminate that person.
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