(1) A person is guilty of an offence if -
(a) for the purposes of or in connection with any application under this Part, or
(b) in purported compliance with any requirement imposed on him by or by virtue of this Part,
he knowingly or recklessly furnishes information which is misleading, false or deceptive in a material particular.
(2) It is an offence for a person whose name does not appear on the register of auditors kept under regulations under section 1239 in an entry made under subsection (1)(a) of that section to describe himself as a registered auditor or so to hold himself out as to indicate, or be reasonably understood to indicate, that he is a registered auditor.
(3) It is an offence for a person whose name does not appear on the register of auditors kept under regulations under that section in an entry made under subsection (1)(b) of that section to describe himself as a registered third country auditor or so to hold himself out as to indicate, or be reasonably understood to
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