Section 346

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— on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum, or both; on conviction on indictment, to imprisonment for a term not exceeding two years or a fine, or both. Subsection (1) applies equally to an officer, controller or manager of an authorised person. “Appointed” means appointed under or as a result of this Act.

← 7 · All articles · 1 →

Source: legislation.gov.uk · retrieved 2026-09-04