17CAuditor must notify APRA of attempts to unduly influence etc. the auditor

17C Auditor must notify APRA of attempts to unduly influence etc. the auditor

(1) If the auditor is aware of circumstances that amount to: (a) an attempt by any person to unduly influence, coerce, manipulate or mislead the auditor in connection with the performance of the auditor’s functions or duties; or (b) an attempt by any person to otherwise interfere with the performance of the auditor’s functions or duties; the auditor must notify APRA in writing of those circumstances as soon as practicable, and in any case within 28 days, after the auditor becomes aware of those circumstances. (2) The auditor commits an offence if the auditor contravenes subsection (1).

Penalty: Imprisonment for 12 months or 50 penalty units, or both.