472. Auditor's rights to information: contraventions

(1) A person commits a contravention of these Regulations who knowingly or recklessly makes to an auditor of a company a statement (oral or written) that—
(a) conveys or purports to convey any information or explanations which the auditor requires, or is entitled to require, under section 470 (auditor's general right to information), and
(b) is misleading, false or deceptive in a material particular.
(2) A person who commits the contravention referred to in subsection (1) shall be liable to a fine of up to level 5.
(3) A person who fails to comply with a requirement under section 470 (auditor's general right to information) without delay commits a contravention of these Regulations unless it was not reasonably practicable for him to provide the required information or explanations.
(4) If a parent company fails to comply with section 471 (auditor's right to information from overseas subsidiary undertakings), a contravention of these Regulations is committed by—
(a) the company, and
(b) every officer of the company who is in default.
(5) A person who commits the contravention referred to in subsection (3) shall be liable to a fine of up to level 4.
(6) A person who commits the contravention referred to in subsection (4) shall be liable to a level 3 fine.
(7) Nothing in this section affects any right of an auditor to apply for an injunction to enforce any of his rights under section 470 (general right to information) or 471 (right to information from overseas subsidiary undertakings).