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April 2 (Reuters) - Australia-based testing laboratory ALS Ltd ALQ.AX said on Thursday that up to half of the analysis certificates for coal samples by its assaying unit were altered by hand without justification, according to an independent investigation.
The assay reports, going back to 2007, were amended at the Newcastle, Mackay, Gladstone and Emerald laboratories of the coal superintending and certification unit of ALS' coal business in the states of New South Wales and Queensland.
The investigation found no evidence that ALS staff were bribed or that third parties asked to have those changes made to the reports, it said.
An independent forensic accounting firm conducted the investigation, ALS told Reuters, but couldn't comment much on its clients since the company had referred the matter to New South Wales police, in line with its legal duties.
"This is a very serious breach of the ethical standards we expect from everyone who works for ALS, and we have taken strong action to put an end to the behaviour," Chief Executive Officer Raj Naran said in a statement to the Australian Securities Exchange.
Shares in ALS were down 5.8%.
The general manager in charge of its coal assaying business and three other employees were no longer with the firm, ALS said, adding that "stringent additional measures" are in place to stop amendments to certificates without proper justification.
The findings follow claims made earlier this year that Australian coal miner TerraCom Ltd TER.AX had worked with ALS's Brisbane-based testing laboratory to falsely upgrade the quality of its coal in export documentation. TerraCom denied the allegations. coal miner did not have an immediate response to a request for comment on Thursday.
The testing laboratory firm said it has been in contact with customers of its coal certification unit and there has been no material change to the performance of the business. The coal business accounts for 3% of its underlying operating earnings.