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
129 Schedule 3 (after table item 168)
Insert:
|
168A |
Subsection 601HG(4), (4A) or (4B) |
50 penalty units or imprisonment for 1 year, or both. |