Document ID: chunk:federal_register_of_legislation:C2004A01334:clause:1_124:p2
Version: federal_register_of_legislation:C2004A01334
Segment Type: clause
Provision Reference: sch 1 cl 124 (pt 2/2)
Character Range: 230140–231065

of circumstances that:
 (i) the person has reasonable grounds to suspect amount to a contravention of this Act; or
 (ii) amount to an attempt, in relation to the audit, by any person to unduly influence, coerce, manipulate or mislead a person involved in the conduct of the audit (see subsection (12)); or
 (iii) amount to an attempt, by any person, to otherwise interfere with the proper conduct of the audit; and
 (c) if subparagraph (b)(i) applies:
 (i) the contravention is a significant one; or
 (ii) the contravention is not a significant one and the person believes that the contravention has not been or will not be adequately dealt with by commenting on it in the auditor's report or bringing it to the attention of the directors; and
 (d) the person does not notify ASIC in writing of those circumstances as soon as practicable, and in any case within 28 days, after the person becomes aware of those circumstances.