143Lodgment of accounts with the ACCC

#### 143 Lodgment of accounts with the ACCC (1) This section applies if a company prepares accounts and statements in respect of a period (the accounting period) in accordance with this Division. (2) The company must, within the prescribed period after the accounting period, give the ACCC: (a) those accounts and statements; and (b) the certificate given to the company by an approved auditor under section 142 in respect of the accounting period. > Note: Approved auditor is defined by section 144. Offence (3) A company commits an offence if: (a) the company is subject to a requirement under this section; and (b) the company engages in conduct; and (c) the company’s conduct contravenes the requirement. Penalty: 100 penalty units. Strict liability (4) Strict liability applies to paragraph (3)(a). > Note: For strict liability, see section 6.1 of the Criminal Code.