Western Australian Current Acts Western Australian Current Acts (1) A reviewer or
auditor who conducts a review or audit of financial statements or a financial
report of an incorporated association under Division 3 must give the
management committee of the association with the report of the review or audit
—
(a) a
written declaration that, to the best of the reviewer’s or
auditor’s belief, there have been no contraventions of any applicable
code of professional conduct in relation to the review or audit; or
(b) a
written declaration that, to the best of the reviewer’s or
auditor’s belief, the only contraventions of any applicable code of
professional conduct in relation to the review or audit are those
contraventions details of which are set out in the declaration.
Penalty: a fine of $5 500.
(2) The declaration
must be signed by the reviewer or auditor.
(3) The reviewer or
auditor is not excused from giving a declaration under this section on the
ground that giving the declaration might tend to incriminate the reviewer or
auditor or expose the reviewer or auditor to a penalty.
(4) However, neither
—
(a) the
information included in the declaration; nor
(b) any
information, document or thing obtained as a direct or indirect consequence of
including the information in the declaration,
is admissible in
evidence against the reviewer or auditor in any criminal proceedings, or in
any proceedings that would expose the reviewer or auditor to a penalty.