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
127 At the end of subsection 990K(2)
Add:
; or (c) constitutes an attempt to unduly influence, coerce, manipulate or mislead the auditor in the conduct of the audit.
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