CORPORATIONS ACT 2001 - SECT 1101G Precautions against falsification of records
CORPORATIONS ACT 2001 - SECT 1101G
Precautions against falsification of recordsA person required by a provision of this Chapter to keep a book or record must take reasonable precautions for guarding against falsification of the book or record and for facilitating discovery of any falsification.
Note: Failure to comply with this subsection is an offence (see
subsection 1311(1)).