Home > > Limited companies > Companies Act 2006 > An auditor's rights to information
An auditor's rights to information
Auditors are appointed by the members and are accountable to them. As a result it is important that auditors are given the information they consider relevant to the fulfilment of their duty to members.
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 and is misleading, false or deceptive in a material particular.
The penalty under this section is a fine, or imprisonment or both.
Introduction
Historical timetable
- Provisions commenced in January 2007
- Provisions commenced in April 2007
- Provisions commenced from 1 October 2007
- Provisions commenced from 6 April 2008
- Provisions commenced from 1 October 2008
- Provisions commenced from 1 October 2009
The Act in depth
General
- Forming a company
- Choosing a name for your company
- Changing the company name
- Registered office
- A company's members
- Shares and share capital
Directors
- Appointment of directors
- General duties of directors
- Directors transactions requiring members approval
- Loans to directors
- Related director agreements
- Directors' service contracts
- Directors' liabilities
- Records of directors meetings
- Company secretary