Section 507(2)

A person to whom this section applies commits an offence if he knowingly or recklessly causes such a report to omit a statement required by— section 498(2)(b) (statement that company's accounts do not agree with accounting records and returns), section 498(3) (statement that necessary information and explanations not obtained), or section 498(5) (statement that directors wrongly took advantage of exemption from obligation to prepare group accounts).

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