Document ID: chunk:federal_register_of_legislation:C2012C00862:clause:4_130ba
Version: federal_register_of_legislation:C2012C00862
Segment Type: clause
Provision Reference: sch 4 cl 130BA
Character Range: 145555–146361

130BA  Auditor must notify the Regulator of attempts to unduly influence etc. the auditor etc.
 (1) If an auditor of a superannuation entity is aware of circumstances that amount to:
 (a) an attempt, in relation to an audit of the superannuation entity, by any person to unduly influence, coerce, manipulate or mislead the auditor or a member of the audit team conducting the audit; or
 (b) an attempt by any person to otherwise interfere with the proper conduct of the audit;
the auditor must notify the Regulator in writing of those circumstances as soon as practicable, and in any case within 28 days, after the auditor becomes aware of those circumstances.
 (2) An auditor commits an offence if the auditor contravenes subsection (1).
Penalty: Imprisonment for 12 months or 50 penalty units, or both.