C2 Part XXII Auditors and Actuaries

Annotations:
Modifications etc. (not altering text)
C2

Pt. 22 applied (with modifications) (30.4.2011) by The Electronic Money Regulations 2011 (S.I. 2011/99), regs. 1(2)(b), 62, Sch. 3 para. 5 (with reg. 3) (as amended (1.4.2013) by S.I. 2013/472, Sch. 2 para. 196(5)(e) and (18.9.2023) by S.I. 2023/790, regs. 1(2)(a), 2(3)(b))

Offence

C1C3346 Provision of false or misleading information to auditor or actuary.

1

An authorised person who knowingly or recklessly gives an appointed auditor or actuary information which is false or misleading in a material particular is guilty of an offence and liable—

a

on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum, or both;

b

on conviction on indictment, to imprisonment for a term not exceeding two years or a fine, or both.

2

Subsection (1) applies equally to an officer, controller or manager of an authorised person.

3

“Appointed” means appointed under or as a result of this Act.