Lodgment of accounts with the ACCC
143 Lodgment of accounts with the ACCC
This section applies if a company prepares accounts and statements in respect of a period (the accounting period) in accordance with this Division.
The company must, within the prescribed period after the accounting period, give the ACCC:
those accounts and statements; and
the certificate given to the company by an approved auditor under section 142 in respect of the accounting period.
Approved auditor is defined by section 144.
Offence
A company commits an offence if:
the company is subject to a requirement under this section; and
the company engages in conduct; and
the company’s conduct contravenes the requirement.
Penalty: 100 penalty units.
Strict liability
Strict liability applies to paragraph (3)(a).
For strict liability, see section 6.1 of the Criminal Code.
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