s 574M
In forceFalse or misleading reports, certifications or declarations
Chapter 12Miscellaneous
Part 3AAuditors
Division 6Miscellaneous
574M False or misleading reports, certifications or declarations
(1)
An auditor must not, in performing the auditor’s functions, make a report, provide a certification, or make a declaration about a report or certification, that the auditor knows, or ought reasonably to know, is false or misleading in a material particular.Maximum penalty—4,500 penalty units or 2 years imprisonment.
(2)
It is enough for a complaint for an offence against subsection (1) to state the auditor knew, or ought reasonably to have known, the report, certification or declaration was false or misleading, without specifying which.
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.