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    <title>Penalty for non-compliance by auditor with sections 227 and 229.</title>
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    <description>Auditors and any other persons who sign or authenticate a company&#039;s auditor&#039;s report or document must comply with the requirements of sections 227 and 229; if the default in making or signing a report or document is wilful, the auditor and any other signatory are liable to a statutory fine for such wilful non compliance with the Companies Act reporting and authentication obligations.</description>
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      <title>Penalty for non-compliance by auditor with sections 227 and 229.</title>
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      <description>Auditors and any other persons who sign or authenticate a company&#039;s auditor&#039;s report or document must comply with the requirements of sections 227 and 229; if the default in making or signing a report or document is wilful, the auditor and any other signatory are liable to a statutory fine for such wilful non compliance with the Companies Act reporting and authentication obligations.</description>
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