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SHORT ANSWER: Auditors who fail to comply with the guidelines of the Prevention of Corruption Act may face legal repercussions including penalties and imprisonment. DETAILS: - The Prevention of Corruption Act, 1988 mandates auditors to report any corruption or misconduct by public servants. - Non-compliance can lead to disciplinary action, including cancellation of registration and professional penalties. PUNISHMENT / IMPLICATIONS (if applicable): - Imprisonment for up to 7 years and/or fines for offenses related to corruption. - Professional sanctions from regulatory bodies. SOURCE: - Prevention of Corruption Act, 1988
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