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Section 332A(2) Corporations Act 2001
Transparency Reporting Auditors Must Publish Annual Transparency Reports

Section 332A(2) of the Corporations Act 2001 (Cth) is ‘Transparency Reporting Auditors Must Publish Annual Transparency Reports’ and is extracted below.

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Our criminal defence lawyers are vastly experienced in advising and representing corporations and individuals who are facing investigations for regulatory issues and proceedings for criminal offences, and our expertise in serious and complex cases means you can rest assured of receiving the most effective legal representation whatever your situation may involve.

The Legislation

Section 332A(2) of the Corporations Act 2001 (Cth) is Transparency Reporting Auditors Must Publish Annual Transparency Reports and reads as follows:

Transparency Reporting Auditors Must Publish Annual Transparency Reports

(2) The auditor must publish an annual transparency report for the transparency reporting year, containing the information required by section 332B, on the auditor’s website within the period of 4 months after the end of the year (or that period as extended under section 332C).

Note: Failure to comply with this subsection is an offence (see subsection 1311(1)).

The penalties                                                                                                              

The maximum penalty for the offence of Transparency Reporting Auditors Must Publish Annual Transparency Reports is:

20 penalty units (a Commonwealth penalty unit is currently $210).

However, it should be kept in mind that maximum penalties are reserved for the most serious cases.

Your legal team will be able to advise you of the essential elements the prosecution would need to prove in order to establish the offence, whether those elements are capable of being established in your particular situation, the most effective and efficient way forward and the likely outcome.

Why Choose Sydney Criminal Lawyers®?

Choosing the right legal team to defend your reputation and interests can be a difficult process. However, it is always important to look at a firm’s experience and results when making this decision.

At Sydney Criminal Lawyers®, we have extensive experience defending and winning some of the most complex criminal matters – so you can rest assured that you are in safe hands.

Our criminal law specialists will take the time in every case to carefully scrutinise all the evidence in order to identify problems with the prosecution case at an early stage in the proceedings.

Where issues are found, our lawyers will write to the prosecution asking to have the charges dropped on this basis – often sparing our clients the considerable time and expense associated with defended hearings.

However, should your matter proceed to court, our senior lawyers will represent you and present a strong defence case to maximise your chances of being found ‘not guilty.’

Our senior lawyers are highly skilled advocates who have been recognised for their expert knowledge of the criminal law, as well as their ability to obtain excellent results in difficult cases.

We can assist you in avoiding the harsh penalties imposed by the law if you simply wish to plead guilty – in these cases, our experienced advocates can prepare and present compelling sentencing submissions which focus on any positive factors of your case.

For the best defence in your case, get the experts on your side today.

Call us now on (02) 9261 8881 and book your FREE first conference with our criminal law specialists.

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