Two of the following four statements are correct:

1. Directors must prepare the company’s accounts themselves.

2. Directors take complete responsibility for the preparation of accounts.

3. Directors may be guilty of a criminal offence if the accounts do not present a true and fair view.

A. Directors may be guilty of a criminal offence if it is proven that they have defrauded creditors.

The correct statements are:

a) 3and4

b) 2and4 CHa ame

d) 1and3.