Section 501(1)

A person commits an offence who knowingly or recklessly makes to an auditor of a company a statement (oral or written) that— conveys or purports to convey any information or explanations which the auditor requires, or is entitled to require, under section 499, and is misleading, false or deceptive in a material particular.

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