s 769
In forceAudit report must not be knowingly false or misleading
Chapter 12Industrial organisations and associated entities
Part 11Records and accounts
Division 6Accounts and audit
Subdivision 4Auditors
769 Audit report must not be knowingly false or misleading
An auditor must not, in a report under section 768, make a statement if the auditor knows, or is reckless as to whether, the statement is false or misleading. Maximum penalty—100 penalty units.
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