Yes. Section 122 includes harmful or false auditing conduct within the statutory offence framework where the legal elements are met.
Audit reports should therefore not be treated as a guarantee that no misconduct occurred.
Can an auditor be liable for a false cooperative audit?
Cooperative Law (Sahakari Law)
A clear next step
Need Legal Advice
or Representation?
We are the medium of your access to justice
Start with a conversation about your legal matter.
Take the Next Step