(a) Criminal liability is only applicable to fraudulent trading under the Companies Act 2006. However, civil action is open under ss213 and 214 Insolvency Act 1986 in relation to both fraudulent and wrongful trading.
(b) As a consequence of his falsification of the accounts, Gram is potentially liable under s213 Insolvency Act 1986 fraudulent trading provisions.
Fran, on the other hand, may not have been liable for fraud but is certainly liable for wrongful trading for not taking the appropriate action to prevent the subsequent losses sustained by the company.
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