Generated an artful VM and verified that this is fixed in artful.

ubuntu@artfulguest:~$ cat /etc/os-release 
NAME="Ubuntu"
VERSION="17.10 (Artful Aardvark)"
ID=ubuntu
ID_LIKE=debian
PRETTY_NAME="Ubuntu 17.10"
VERSION_ID="17.10"
HOME_URL="https://www.ubuntu.com/";
SUPPORT_URL="https://help.ubuntu.com/";
BUG_REPORT_URL="https://bugs.launchpad.net/ubuntu/";
PRIVACY_POLICY_URL="https://www.ubuntu.com/legal/terms-and-policies/privacy-policy";
VERSION_CODENAME=artful
UBUNTU_CODENAME=artful

altered the hwclock via "sudo hwclock --set --date "1/1/2000 00:00:00"

received following audit log message in appropriate log files when applicable.
type=USER_CMD msg=audit(1511896792.291:29): pid=3008 uid=1000 auid=1000 ses=2 
msg='cwd="/home/ubuntu" cmd="hwclock" terminal=pts/0 res=success'

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https://bugs.launchpad.net/bugs/1722313

Title:
  Enable auditing in util-linux.

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