Queensland Consolidated Acts Queensland Consolidated Acts(1) A person must not--
(a) make a statement to an authorised auditor that the person knows is false or misleading in a material particular; or
(b) omit from a statement made to an authorised auditor anything without which the statement is, to the person's knowledge, misleading in a material particular.
Maximum penalty--80 penalty units.
(2) A complaint against a person for an offence against subsection (1)(a) or (b) is sufficient if it states that the information given was false or misleading to the person's knowledge.