sec.574MFalse or misleading reports, certifications or declarations

### sec.574M False or misleading reports, certifications or declarations 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. 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. s 574M ins 2012 No. 16 s 58 amd 2014 No. 59 s 105 ; 2023 No. 6 s 120 (sec.574M-ssec.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. (sec.574M-ssec.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.