(1) An officer or employee of an investment business firm or of an associated undertaking or related undertaking who knowingly or recklessly makes a statement to which this section applies that is misleading, false or deceptive in a material particular shall be guilty of an offence.
(2) This section applies to any statement made to the auditors of an investment business firm (whether orally or in writing) which conveys, or purports to convey, any information or explanation which they require under this Act, or are entitled so to require, as auditors of an authorised investment business firm.
(3) An officer or employee of an investment business firm or an associated undertaking or related undertaking who fails to provide to the auditors of an investment business firm, within such period of time as the auditor, after consultation with a supervisory authority, may specify, being not less than two days (not including a Saturday, a Sunday or a public holiday) from the making of the relevant
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