Which of the Following Statements Is Most Correct

Which of the following statements is most correct? ?

A) Failing to disclose information can be an offence under the Fraud Act 2006.
B) The Fraud Act 2006 replaced the Theft Act of 1968.
C) There is no specific offence in UK Law related to falsifying accounting records.
D) The Companies Act 2006 provides for imprisonment of an auditor who knowingly allows an audit report to be issued that is misleading or false.