Guidance

Companies Act 2006: offences in connection with auditors' reports

Guidance to assist regulatory and prosecuting authorities in cases where it appears that an offence may have taken place.

Documents

Companies Act 2006, section 508: Guidance for regulatory and prosecuting authorities in England, Wales and Northern Ireland: offences in connection with auditors’ reports (section 507)

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Audit and auditors: background note

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Detail

Section 507 of the Companies Act 2006 created new offences relating to reports on company audits. It is possible that behaviour by auditors that could involve committing one of these offences could also be pursued by the auditors’ regulatory authorities.

This guidance is intended to help prosecutors in applying the relevant prosecutorial code and, where appropriate, to make a decision whether prosecution, disciplinary action or other diversion is appropriate.