Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 (103 of 2004)

Schedule 1   Audit Reform

Part 7   Expansion of auditors' duties

Corporations Act 2001

127   At the end of subsection 990K(2)


; or (c) constitutes an attempt to unduly influence, coerce, manipulate or mislead the auditor in the conduct of the audit.