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Where directors make a false statement of solvency prior to a members' voluntary liquidation, which of the following have they committed under the relevant legislation?
A A breach of criminal law with criminal penalties
B A breach of civil law with criminal penalties
C A breach of civil law with civil liability
D A breach of both civil and criminal law with liabilities under both
答案：The answer isA
It is a criminal offence punishable by fine or imprisonment for a director to make a declaration of solvency without having reasonable grounds for it. If the company proves to be insolvent, they will have to justify their previous decision, or be punished.
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