MINING ACT 1992 - SECT 246R
Offences relating to audit information
MINING ACT 1992 - SECT 246R
Offences relating to audit information
246R Offences relating to audit information
(1) A person who provides information to an auditor in connection with a
mandatory audit, knowing the information to be false or misleading in a
material respect, is guilty of an offence.
(2) The holder of an authorisation
who fails to provide information to an auditor in connection with a mandatory
audit being carried out in relation to the authorisation, knowing the
information to be materially relevant to the audit, is guilty of an offence.
(3) An auditor who includes information in an audit report produced to the
Secretary in connection with a mandatory audit, knowing the information to be
false or misleading in a material respect, is guilty of an offence.
(4) An
auditor who fails to provide information in an audit report produced to the
Secretary in connection with a mandatory audit, knowing the information to be
materially relevant to the audit, is guilty of an offence.
(a) fails to retain any written documentation required
to be prepared by the holder in connection with a mandatory audit for a period
of at least 5 years after the audit report concerned was produced to the
Secretary (or such other period as is prescribed by the regulations), or
(b)
fails to produce during that period any such documentation to the Secretary on
request,
is guilty of an offence.
: Maximum penalty--
(a) in the case of a
corporation--1,000 penalty units, or
(b) in the case of a natural person--500
penalty units.
