Offence of holding oneself out as an actuary or auditor
131B Offence of holding oneself out as an actuary or auditor
A person commits an offence if:
the person holds themself out as a superannuation actuary; and
the person is not a superannuation actuary.
Penalty: 50 penalty units.
A person commits an offence if:
the person holds themself out as an approved SMSF auditor; and
the person is not an approved SMSF auditor.
Penalty: 50 penalty units.
A person commits an offence if:
the person holds themself out as an RSE auditor; and
the person is not an RSE auditor.
Penalty: 50 penalty units.
Subsections (1), (2) and (2A) are offences of strict liability.
Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
For strict liability, see section 6.1 of the Criminal Code.
See also sections 131CC and 131CD.
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