Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 (103 of 2004)
Schedule 1 Audit Reform
Part 7 Expansion of auditors' duties
Corporations Act 2001
128 Schedule 3 (table item 105)
Repeal the item, substitute:
|
105 |
Subsection 311(1), (2) or (3) |
50 penalty units or imprisonment for 1 year, or both. |