s 231
In forceFalse or misleading audit certificates
Part 17Incorrect records
231 False or misleading audit certificates
A person commits an offence if:
(a)
the person gives a certificate in relation to a company’s accounts and statements and that company is an airport operator company; and
(b)
the person does so reckless as to whether the certificate:
(i)
is false or misleading in a material particular; or
(ii)
omits any matter or thing without which the certificate is misleading in a material particular.
Penalty: Imprisonment for 6 months.
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