Pt 2M.4A inserted by No 72 of 2012, s 3, Sch 1, Pt 2 (effective 25 July 2012).
SECTION 332G OFFENCES BY MEMBERS OF AUDIT FIRM
(a) does not know of the circumstances that constitute the contravention of the provision concerned; or
(b) knows of those circumstances but takes all reasonable steps to correct the contravention as soon as possible after the member becomes aware of those circumstances.
Note: A defendant bears an evidential burden in relation to the matters in subsection (4) - see subsection 13.3(3) of the Criminal Code.
S 332G inserted by No 72 of 2012, s 3, Sch 1, Pt 2 (effective 25 July 2012).