Amendment #144 to H4100

Improper Influence on Conduct of Audits

Representatives Jones of North Reading, Peterson of Grafton, Hill of Ipswich, Poirier of North Attleborough, deMacedo of Plymouth, Adams of Andover, Barrows of Mansfield, Bastien of Gardner, Beaton of Shrewsbury, Boldyga of Southwick, D'Emilia of Bridgewater, Diehl of Whitman, Durant of Spencer, Fattman of Sutton, Ferguson of Holden, Frost of Auburn, Gifford of Wareham, Harrington of Groton, Howitt of Seekonk, Humason of Westfield, Hunt of Sandwich, Kuros of Uxbridge, Levy of Marlborough, Lombardo of Billerica, Lyons of Andover, O'Connell of Taunton, Orrall of Lakeville, Ross of Attleboro, Smola of Palmer, Vieira of Falmouth, Webster of Pembroke, Winslow of Norfolk and Wong of Saugus moves to amend the bill by inserting, after section xx, the following section:—

“SECTION XX. Chapter 12 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting, after section 8N, the following:—

Section 8O. Any officer, employee, or agent of a public charity who takes any action to fraudulently influence, coerce, manipulate, or mislead any independent public or certified accountant, engaged in the performance of an audit of the financial statements of that public charity, for the purpose of rendering such financial statements materially misleading shall be punished by a fine of not more than $5,000 or by imprisonment for not more than 2 years, or by both such fine and imprisonment.”.