sec.135EAuditor preparing audit certificate to give notice of contravention

### sec.135E Auditor preparing audit certificate to give notice of contravention This section applies if, in carrying out an audit to prepare an audit certificate mentioned in section 135D (2) , an auditor becomes aware of a matter that the auditor considers is reasonably likely to constitute a contravention of this part or part 9 , division 5 . The auditor must, within 7 days after becoming aware of the matter, give the electoral commission written notice of the matter. Maximum penalty—100 penalty units. s 135E ins 2023 No. 8 s 52 (sec.135E-ssec.1) This section applies if, in carrying out an audit to prepare an audit certificate mentioned in section 135D (2) , an auditor becomes aware of a matter that the auditor considers is reasonably likely to constitute a contravention of this part or part 9 , division 5 . (sec.135E-ssec.2) The auditor must, within 7 days after becoming aware of the matter, give the electoral commission written notice of the matter. Maximum penalty—100 penalty units.