478Offences relating to auditors

478 Offences relating to auditors (1) A person must not falsely represent that the person is an approved auditor. (2) An approved auditor must not falsely represent that the person is an auditor of a particular approved class. (3) An approved auditor must not falsely represent that the person has audited an operator’s relevant management system. (4) A person must not falsely represent the opinion of an approved auditor in relation to an operator’s relevant management system. approved class means a class of auditors approved by the responsible Ministers under section 654.

Part 9.1 General matters about authorised officers