998. Duty to take precautions against falsification
(1) Adequate precautions must be taken by companies—
(a) to guard against falsification of company records, and
(b) to facilitate the discovery of falsification of company records.
(2) If a company fails to comply with this section, a contravention of these Regulations is committed by every officer of the company who is in default.
(3) A person who commits the contravention referred to in subsection (2) under this section is liable to a level 2 fine.