The false test report is suspected of intentionally providing false documents. Personnel in charge of intermediary agencies such as asset appraisal, capital verification, verification, accounting, auditing and legal services. Whoever intentionally provides false certification documents, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also be fined. If it is negligence, which constitutes a crime of major inaccuracy in issuing certification documents and causes serious consequences, it shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also or only be fined.
Identification types of false evaluation reports
(1) evaluation report. The appraisal report or certificate issued by the asset appraisal firm and appraiser to the promoters of the company that the registered capital is reduced by products, industrial property rights and patented technology.
(2) capital verification report. Certified public accountants or auditors check the registered capital of a company to determine whether it meets the relevant provisions of the company law.
(3) Verification report. In addition to verifying the capital situation, certified public accountants should also review the company's prospectus, balance sheet, income statement, company's economic income statement and provident fund withdrawal statement in the last three years, and then issue verification documents.
(4) Audit report. Auditors audit various businesses of the company and then issue audit reports.
(5) Other reports. Such as accounting statements, lawyers' legal opinions and so on.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 229 of the Criminal Law
The crime of providing false documents. Personnel of intermediary agencies that undertake asset appraisal, capital verification, verification, accounting, auditing and legal services intentionally provide false documents. If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also be fined. Persons listed in the preceding paragraph who ask for or illegally accept other people's property and commit the crime mentioned in the preceding paragraph shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years and shall also be fined. If the personnel specified in the first paragraph are seriously irresponsible and the documents issued are seriously inaccurate, resulting in serious consequences, they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also or only be fined.