Section 1224B: Offence of disclosure in contravention of section 1224A

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Part 42: Statutory Auditors — Chapter 2: Individuals and firms

A person who discloses information in contravention of section 1224A (restrictions on disclosure) is guilty of an offence, unless—

he did not know, and had no reason to suspect, that the information had been provided as mentioned in section 1224A(1), or
he took all reasonable steps and exercised all due diligence to avoid the commission of the offence.

A person guilty of an offence under this section is liable—

on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both);
on summary conviction—
in Scotland, to imprisonment for a term not exceeding 12 months or to a fine not exceeding the statutory maximum, or to both;
in England and Wales or Northern Ireland, to imprisonment for a term not exceeding three months or to a fine not exceeding the statutory maximum, or to both.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.