49LLodgment of auditor’s certificate and actuary’s reports

#### 49L Lodgment of auditor’s certificate and actuary’s reports (1) A general insurer must, in accordance with the prudential standards, lodge with APRA: (a) a section 49J certificate relating to the yearly statutory accounts for each financial year of the insurer; and (aa) the reports referred to in section 49J; and (b) the reports referred to in section 49K. Penalty: 300 penalty units. (1A) If an individual: (a) commits an offence against subsection (1) because of Part 2.4 of the Criminal Code; or (b) commits an offence under Part 2.4 of the Criminal Code in relation to an offence against subsection (1); he or she is punishable, on conviction, by a fine not exceeding 60 penalty units. (2) An offence against this section is an offence of strict liability. > Note 1: For strict liability, see section 6.1 of the Criminal Code. > Note 2: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.