(1) A person to whom this section applies commits an offence if he knowingly or recklessly causes a report under section 495 (auditor's report on company's annual accounts) to include any matter that is misleading, false or deceptive in a material particular.
(2) A person to whom this section applies commits an offence if he knowingly or recklessly causes such a report to omit a statement required by—
(a) section 498(2)(b) (statement that company's accounts do not agree with accounting records and returns),
(b) section 498(3) (statement that necessary information and explanations not obtained), or
(c) section 498(5) (statement that directors
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