sec.478Offences relating to auditors

### sec.478 Offences relating to auditors A person must not falsely represent that the person is an approved auditor. Maximum penalty—$10000. An approved auditor must not falsely represent that the person is an auditor of a particular approved class. Maximum penalty—$10000. An approved auditor must not falsely represent that the person has audited an operator’s relevant management system. Maximum penalty—$10000. A person must not falsely represent the opinion of an approved auditor in relation to an operator’s relevant management system. Maximum penalty—$10000. In this section— approved class means a class of auditors approved by the responsible Ministers under section 654 . sch s 478 amd 2025 No. 26 s 115 (uncommenced amendment) (sec.478-ssec.1) A person must not falsely represent that the person is an approved auditor. Maximum penalty—$10000. (sec.478-ssec.2) An approved auditor must not falsely represent that the person is an auditor of a particular approved class. Maximum penalty—$10000. (sec.478-ssec.3) An approved auditor must not falsely represent that the person has audited an operator’s relevant management system. Maximum penalty—$10000. (sec.478-ssec.4) A person must not falsely represent the opinion of an approved auditor in relation to an operator’s relevant management system. Maximum penalty—$10000. (sec.478-ssec.5) In this section— approved class means a class of auditors approved by the responsible Ministers under section 654 .