Singapore legislation
Section 402
Section 402
False statements or reports
(1)
An officer of a corporation who, with intent to deceive, makes or furnishes, or knowingly and wilfully authorises or permits the making or furnishing of, any false or misleading statement or report to —
(a)
a director, auditor, member, debenture holder or trustee for debenture holders of the corporation; or
(b)
in the case of a corporation that is a subsidiary, an auditor of the holding company,relating to the affairs of the corporation, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.
(2)
In subsection (1), “officer” includes a person who at any time has been an officer of the corporation.