Commonwealth Consolidated Acts

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AIRPORTS ACT 1996 - SECT 231

False or misleading audit certificates

    A person commits an offence if:

  (a)   the person gives a certificate in relation to a company's accounts and statements and that company is an airport operator company; and

  (b)   the person does so reckless as to whether the certificate:

  (i)   is false or misleading in a material particular; or

  (ii)   omits any matter or thing without which the certificate is misleading in a material particular.

Penalty:   Imprisonment for 6 months.

 



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