[(1) Where an auditor of a company sends a statement under section 519, the auditor must at the same time send a copy of the statement to the appropriate audit authority.]
(5) A person ceasing to hold office as auditor who fails to comply with this section commits an offence.
(6) If that person is a firm an offence is committed by—
(a) the firm, and
(b) every officer of the firm who is in default.
(7) In proceedings for an offence under this section it is a defence for the person
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