http://www.legislation.gov.uk/ukpga/2000/8/section/346/enactedFinancial Services and Markets Act 2000GovernanceKing's Printer of Acts of Parliament2025-07-28
Financial Services and Markets Act 2000s. 86(9A)The Official Listing of Securities, Prospectus and Transparency (Amendment etc.) (EU Exit) Regulations 2019reg. 8(9)reg. 1(2)Financial Services and Markets Act 2000s. 87A(11)The Official Listing of Securities, Prospectus and Transparency (Amendment etc.) (EU Exit) Regulations 2019reg. 10(5)reg. 1(2)Financial Services and Markets Act 2000s. 124(10)(c)(i)The Market Abuse (Amendment) (EU Exit) Regulations 2019reg. 5(11)(b)reg. 1(3)Financial Services and Markets Act 2000s. 129(7)(a)The Market Abuse (Amendment) (EU Exit) Regulations 2019reg. 5(12)(a)(i)reg. 1(3)Financial Services and Markets Act 2000s. 129(7)(c)The Market Abuse (Amendment) (EU Exit) Regulations 2019reg. 5(12)(a)(ii)reg. 1(3)Financial Services and Markets Act 2000Sch. 11A para. 5(3)The Official Listing of Securities, Prospectus and Transparency (Amendment etc.) (EU Exit) Regulations 2019reg. 38(5)(b)reg. 1(2)Financial Services and Markets Act 2000Sch. 17A para. 12The Investment Exchanges, Clearing Houses and Central Securities Depositories (Amendment) (EU Exit) Regulations 2019reg. 13(1)reg. 1(3)Financial Services and Markets Act 2000Sch. 2A para. 19(2)(b)(iia)Financial Services and Markets Act 2023Sch. 10 para. 19(a)s. 86(1)(e)Financial Services and Markets Act 2000Pt. 20CBank of England and Financial Services Act 2016s. 30(3)s. 41(3)Financial Services and Markets Act 2000Sch. 2A 2BFinancial Services Act 2021s. 23(10)s. 49(5)Financial Services and Markets Act 2000s. 31(1)(aa)Financial Services Act 2021s. 22(2)s. 49(5)Financial Services and Markets Act 2000s. 32AFinancial Services Act 2021s. 22(3)s. 49(5)Financial Services and Markets Act 2000s. 36A and cross-headingFinancial Services Act 2021s. 22(4)s. 49(5)Financial Services and Markets Act 2000s. 32AFinancial Services Act 2021s. 23(10)s. 49(5)Financial Services and Markets Act 2000Sch. 2AFinancial Services Act 2021s. 23(10)s. 49(5)Financial Services and Markets Act 2000Sch. 2BFinancial Services Act 2021s. 23(10)s. 49(5)Financial Services and Markets Act 2000Sch. 2BFinancial Services Act 2021Sch. 7s. 49(5)Financial Services and Markets Act 2000s. 71J and cross-headingFinancial Services Act 2021Sch. 8 para. 4s. 49(5)Financial Services and Markets Act 2000s. 214(5A)Financial Services Act 2021Sch. 8 para. 8s. 49(5)Financial Services and Markets Act 2000s. 367AFinancial Services Act 2021Sch. 8 para. 10s. 49(5)Financial Services and Markets Act 2000s. 395(13)(bc)-(be)Financial Services Act 2021Sch. 8 para. 12(2)(b)s. 49(5)Financial Services and Markets Act 2000s. 395(13)(h)(i)Financial Services Act 2021Sch. 8 para. 12(2)(c)s. 49(5)Financial Services and Markets Act 2000s. 395(14)Financial Services Act 2021Sch. 8 para. 12(3)s. 49(5)Financial Services and Markets Act 2000Sch. 1ZA para. 32(c) and wordFinancial Services Act 2021Sch. 8 para. 18s. 49(5)Financial Services and Markets Act 2000ActWater Act 2014s. 79(4)s. 94(3)Financial Services and Markets Act 2000ActWater Act 2014s. 81(10)s. 94(3)Financial Services and Markets Act 2000s. 398(8)The Securitisation Regulations 2024reg. 34(7)reg. 34(8)(f)reg. 52(3) Sch. 3reg. 2(1)(e)(2)Financial Services and Markets Act 2000s. 427A(3)Enterprise Act 2002 (repealed)Enterprise Act 2002Sch. 17 para. 59s. 249(1)-(3)s. 279Financial Services and Markets Act 2000s. 144B(3)The Credit Institutions and Investment Firms (Miscellaneous Definitions) (Amendment) Regulations 2026reg. 9(3)reg. 1(2)Financial Services and Markets Act 2000s. 192O(1A)The Credit Institutions and Investment Firms (Miscellaneous Definitions) (Amendment) Regulations 2026reg. 10(7)reg. 1(2)Financial Services and Markets Act 2000s. 192Q(5)The Credit Institutions and Investment Firms (Miscellaneous Definitions) (Amendment) Regulations 2026reg. 11(b)reg. 1(2)Financial Services and Markets Act 2000s. 417(1B)-(1E)The Credit Institutions and Investment Firms (Miscellaneous Definitions) (Amendment) Regulations 2026reg. 15(3)reg. 1(2)Financial Services and Markets Act 2000Sch. 19DThe Credit Institutions and Investment Firms (Miscellaneous Definitions) (Amendment) Regulations 2026Sch.reg. 1(2)
Part XXIIAuditors and ActuariesOffenceProvision of false or misleading information to auditor or actuary
346
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.