Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If an auditor of an RSA provider for the purposes of this Act is aware of circumstances that amount to:
(a) an attempt, in relation to an audit of the RSA provider, 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.