70Giving false or misleading information to auditor

#### 70 Giving false or misleading information to auditor Offence—person knows the information is false or misleading etc. (1) A person commits an offence if: (a) the person is an employee or officer of an RSA provider; and (b) the person gives information, or allows information to be given, to an auditor of the RSA provider; and (c) the information relates to the affairs of the RSA provider; and (d) the person knows that the information: (i) is false or misleading in a material particular; or (ii) is missing something that makes the information misleading in a material respect. Penalty: Imprisonment for 5 years or 200 penalty units, or both. Offence—person fails to ensure the information is not false or misleading etc. (2) A person commits an offence if: (a) the person is an employee or officer of an RSA provider; and (b) the person gives information, or allows information to be given, to an auditor of the RSA provider; and (c) the information relates to the affairs of the RSA provider; and (d) the information: (i) is false or misleading in a material particular; or (ii) is missing something that makes the information misleading in a material respect; and (e) the person did not take reasonable steps to ensure that the information: (i) was not false or misleading in a material particular; or (ii) was not missing something that makes the information misleading in a material respect. Penalty: Imprisonment for 2 years or 100 penalty units, or both. Determining whether information is false or misleading (3) If information is given to the auditor in response to a question asked by the auditor, the information and the question must be considered together in determining whether the information is false or misleading.