73CProvision of false or misleading information to auditor

73C Provision of false or misleading information to auditor

73C Provision of false or misleading information to auditor

(1) A person must not, in connection with an audit, provide information to an auditor that the person knows to be false or misleading in a material particular.

Maximum penalty—

(a) 22,500 penalty units for a corporation, or

(b) 5,000 penalty units for an individual.

(2) In this section—

auditor includes an individual who is an identified individual for the conduct of audits by an auditor.

s 73C: Ins 2021 No 26, Sch 1[55].