Section 522

Where an auditor of a company sends a statement under section 519, the auditor must at the same time send a copy of the statement to the appropriate audit authority. A person ceasing to hold office as auditor who fails to comply with this section commits an offence. If that person is a firm an offence is committed by— the firm, and every officer of the firm who is in default. In proceedings for an offence under this section it is a defence for the person charged to show that he took all reasonable steps and exercised all due diligence to avoid the commission of the offence. A person guilty of an offence under this section is liable— on conviction on indictment, to a fine; on summary conviction, to a fine not exceeding the statutory maximum.

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