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

(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 appointed under or as a result of this Act.