題目 題型：材料題 難度：★★★★★ 
4.2萬熱度
材料全屏Fran and Gram registered a private limited company, Ire Ltd, in January 2009
材料全屏
Fran and Gram registered a private limited company, Ire Ltd, in January 2009, with each of them becoming adirector of the company.
Although the company did manage to make a small profit in its first year of trading, it was never a greatsuccess and in its second year of trading it made a loss of ￡10,000.
At that time Fran said he thought the company should cease trading and be liquidated. Gram, however, wasinsistent that the company would be profitable in the long term so they agreed to carry on the business, withFran taking less of a part in the day-to-day management of the company, although retaining his position as acompany director.
In the course of the next three years Gram falsified Ire Ltd's accounts to disguise the fact that the companyhad continued to suffer losses, until it became obvious that he could no longer hide the company's debtsand that it would have to go into insolvent liquidation, with debts of ￡100,000.
【論述題】
State whether criminal or civil action, or both, can be taken in relation to fraudulent trading andwrongful trading
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