Queensland Consolidated Acts

INDUSTRIAL RELATIONS ACT 2016 - SECT 770

770 Auditor must notify registrar of contravention

An auditor performing auditor’s functions for an organisation must immediately notify the registrar if the auditor—

(a) becomes aware a provision of this part has been contravened; and

(b) is of the opinion the matter can not be adequately dealt with by comment in the auditor’s audit report.

Penalty—

Maximum penalty—100 penalty units.