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Which TWO of the following are

Which TWO of the following are criminal offences that directors of a company may commit as a consequence of their company being insolvent? (1) Acting as a director whilst disqualified (2) Making a false declaration of solvency (3) Wrongful trading (4) Abuse of position
A、1 and 2
B、1 and 4
C、2 and 3
D、3 and 4



【参考答案及解析】
All the offences may be committed by directors, but only making a false declaration of solvency and wrongful trading are a consequence of insolvency – ie they can only be committed by directors of insolvent companies.
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