16 Del. Admin. Code § 3325-12.0

Current through Register Vol. 28, No. 3, September 1, 2024

Section 3325-12.0 - Conduct of Facility in Connection with the Preparation of Required Reports and Documents

12.1 No director or officer of a facility shall, directly or indirectly:

12.1.1 Make or cause to be made a materially false or misleading statement to an accountant in connection with any audit, review or communication required under this regulation; or

12.1.2 Fail to accurately report any material fact or information to the accountant in connection with any audit or review required under this regulation; or

12.1.3 Directly or indirectly coerce, manipulate, mislead or fraudulently influence any accountant engaged in the performance of an audit pursuant to this regulation that results in the submission of materially misleading financial statements.

16 Del. Admin. Code § 3325-12.0

19 DE Reg. 52( 7/1/2015) (Final)