507 Offences in connection with auditor's report
Companies Act 2006 | Legislation

Offences in connection with auditor's report

507  Offences in connection with auditor's report

(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

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