s 770
In forceAuditor must notify registrar of contravention
Chapter 12Industrial organisations and associated entities
Part 11Records and accounts
Division 6Accounts and audit
Subdivision 4Auditors
770 Auditor must notify registrar of contravention
An auditor performing auditor’s functions for an organisation must immediately notify the registrar if the auditor—
(a)
becomes aware a provision of this part has been contravened; and
(b)
is of the opinion the matter can not be adequately dealt with by comment in the auditor’s audit report.
Maximum penalty—100 penalty units.
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