73C

Provision of false or misleading information to auditor

Current

(1)

A person must not, in connection with an audit, provide information to an auditor that the person knows to be false or misleading in a material particular.

Maximum penalty—

(a)

22,500 penalty units for a corporation, or

(b)

5,000 penalty units for an individual.

(2)

In this section—

auditor includes an individual who is an identified individual for the conduct of audits by an auditor.

This Act’s bill:Explanatory memorandum Second reading speech

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