Providing false information to an auditor and an auditor's right to information
Providing false information to an auditor and an auditor's right to information

The following Corporate Crime practice note provides comprehensive and up to date legal information covering:

  • Providing false information to an auditor and an auditor's right to information
  • Providing false statement to an auditor
  • Sentencing for making a false statement as to provision of audit information
  • An auditor's right to information and the offence of failing to provide it
  • Sentencing for failing to provide audit information
  • Failing to give notification of resignation of an auditor
  • Sentencing for failure to give notification of resignation of an auditor

Providing false statement to an auditor

The Director of a company must produce a report each financial year, unless the company is subject to the small company exception in section 415A of the Companies Act 2006 (CA 2006). The report must contain:

  1. the names of the persons who, at any time during the financial year, were directors of the company, and

  2. the principal activities of the company in the course of the year

  3. a statement so far as the director is aware, that there is no relevant audit information of which the company's auditor is unaware, and

  4. that he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information

'Relevant audit information' means the information needed by the company's auditor in connection with preparing his report.

All the directors who are directors at the time the report is approved must make the same statement. A director is regarded as having taken all the steps that he ought to have taken as a director in order make himself aware of any relevant auditors information if he has:

  1. made such enquiries of his fellow directors and of the company's auditors for that purpose, and

  2. taken any other steps necessary for that purpose

Where

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