Division 16.4 As a consequence of the powers conferred on auditors, the appropriate authority shall act in accordance with point 2.3 in the following cases:F1
United Kingdom
- (a)
intentional obstruction or impediment of an auditor;
- (b)
failure or refusal to supply information requested by an auditor;
- (c)
when false or misleading information is supplied to an auditor with intent to deceive; and
- (d)
impersonation of an auditor with intent to deceive.
Annotations
Textual amendments
Notes on the whole EU Regulation
Textual amendments
- F1
Regulation title amended (31.12.2020) by The Aviation Security (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/547), regs. 1, 4; 2020 c. 1, Sch. 5 para. 1(1)
Notes on Annex II
Textual amendments
- F2
Words in Annex 2 heading omitted (31.12.2020) by virtue of The Aviation Security (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/547), regs. 1, 31(a); 2020 c. 1, Sch. 5 para. 1(1)
- F3
Words in Annex 2 heading substituted (31.12.2020) by The Aviation Security (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/547), regs. 1, 31(b); 2020 c. 1, Sch. 5 para. 1(1)