32-746. Fraudulent audit practices; classification
A. A person commits fraudulent audit practices if such person knowingly prepares, issues or offers or files with any public agency an audit report or certificate on any financial statement which is materially false or misleading or fraudulent, or which purports to fairly present the financial position, results of operations or changes in financial position of the person or entity reported on but fails to do so.
B. Fraudulent audit practices is a class 5 felony. Fraudulent audit practices in connection with any securities offering or involving the filing of financial statements in connection with securities is a class 4 felony.
Section: Previous 32-741.03 32-741.04 32-742 32-742.01 32-743 32-744 32-745 32-746 32-747 32-747.01 32-749 32-750 32-751 32-801 32-802 NextLast modified: October 13, 2016