(1) 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.
(2) [deleted]
(3) [deleted]
(4) [deleted]
(5) A person ceasing to hold office as auditor who fails to comply with this section commits an offence.
(6) If that person is a firm an offence is committed by -
(b) every officer of the firm who is in default.
(7) 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.
(8) A person guilty of an offence under this section is liable -
(a) on conviction on indictment, to a fine;
(b) on summary conviction, to a fine not exceeding the statutory maximum.