Victorian Consolidated Legislation

Crimes Act 1958 - SECT 192

Evidence of financial position of company

192. Evidence of financial position of company

Upon the trial of a charge for any offence against section one hundred and
ninety or one hundred and ninety-one of this Act the opinion of any properly
qualified auditor or accountant as to the financial position of any company at
any time or during any period in respect of which he has made an audit or
examination of the affairs of the company according to recognized audit
practice shall be admissible either for the prosecution or for the defence as
evidence of the financial position of the company at that time or during that
period notwithstanding that the opinion is based in whole or in part on
book-entries documents or vouchers or on written or verbal statements by other
persons.

Division 2AA-Identity crime