346 Provision of false or misleading information to auditor or actuary
Financial Services and Markets Act 2000 (2000 c 8) | Legislation

Offence

346  Provision of false or misleading information to auditor or actuary

(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

 

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