Banking Act 1959
If an appointed auditor of an ADI or authorised NOHC is aware of circumstances that amount to:
(a) an attempt by any person to unduly influence, coerce, manipulate or mislead the appointed auditor in connection with the performance of the appointed auditor ' s functions or duties; or
(b) an attempt by any person to otherwise interfere with the performance of the appointed auditor ' s functions or duties;
the appointed auditor must notify APRA in writing of those circumstances as soon as practicable, and in any case within 28 days, after the appointed auditor becomes aware of those circumstances.(2)
An appointed auditor commits an offence if the appointed auditor contravenes subsection (1).
Penalty: Imprisonment for 12 months or 50 penalty units, or both.