Breach of the duty to report

(1) Whoever, as auditor or as assistant of an auditor, reports falsely on the outcome of the audit, conceals material circumstances in the report, or issues an auditor's certificate incorrect in its content for the annual financial statements or for the separate financial statements under section 325(2a) of the Commercial Code of a cooperative, is liable to imprisonment of up to three years or to a fine.
(2) Where the offender acts for remuneration, or with the intention of enriching himself or herself or another, or of causing damage to another, the penalty is imprisonment of up to five years or a fine. The same penalty applies to whoever issues an auditor's certificate incorrect in its content for financial statements named in subsection (1) of a cooperative that is an undertaking of public interest within the meaning of section 316a, second sentence, no. 1 of the Commercial Code.
(3) Where the offender acts recklessly in the cases of subsection (2), second sentence, the penalty is imprisonment of up to two years or a fine.