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.

If you’re interested in working with us and wish to discuss your requirements then please call us on 44 (0) 141 221 2257 or email contact@thomasbarrie.co.uk

Atlantic House
1A Cadogan Street
Glasgow
G2 6QE

 

There is another entrance to the building at 45 Hope Street, G2 6AE.

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