476
In forceObstructing auditor
Chapter 16Auditors and auditing
Part 4Offences about auditing
476 Obstructing auditor
(1)
A person must not obstruct an auditor in the conduct of an audit, unless the person has a reasonable excuse.Maximum penalty—100 penalty units.
(2)
If a person has obstructed an auditor and the auditor decides to proceed with the conduct of the audit, the auditor must warn the person that—
(a)
it is an offence to obstruct the auditor unless the person has a reasonable excuse; and
(b)
the auditor considers the person’s conduct an obstruction.
This Act’s bill:Explanatory memorandumSecond reading speech
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