Question：Which of the following is the most accurate difference between fraudulent and wrongful trading?
A. Fraudulent trading involves the company trading even though there is little prospect of it avoiding insolvent liquidation.
B. Fraudulent trading involves the directors intending to deceive the creditors.
C. Wrongful trading involves the directors intending to deceive the creditors.
D. Wrongful trading is otherwise the same as fraudulent trading except it is a civil offence and requires a lower standard of proof to convict.
The correct answer is:Fraudulent trading involves the directors intending to deceive the creditors.
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