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\[55\].