CONTAMINATED SITES ACT 2003 - SECT 74

CONTAMINATED SITES ACT 2003 - SECT 74

74 .         Offences relating to mandatory auditor’s reports

        (1)         A person must not —

            (a)         provide information to an auditor in connection with a mandatory auditor’s report, that the person knows is false or misleading in a material particular;

            (b)         provide information to an auditor in connection with a mandatory auditor’s report that is false or misleading in a material particular with reckless disregard as to whether or not the information was false or misleading in a material particular; or

            (c)         commission from an auditor a mandatory auditor’s report and fail to disclose to the auditor all information in connection with the report that the person knows is materially relevant to the report.

        (2)         An auditor must not —

            (a)         provide information in a mandatory auditor’s report that the auditor knows is false or misleading in a material particular;

            (b)         provide information in a mandatory auditor’s report that is false or misleading in a material particular with reckless disregard as to whether or not the information is false or misleading in a material particular; or

            (c)         fail to disclose all information in a mandatory auditor’s report that the auditor knows is materially relevant to the report.

        Penalty: $250 000.