Retirement Savings Accounts Act 1997
67BDisqualified persons not to be auditor of RSA provider
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67B Disqualified persons not to be auditor of RSA provider
(1) A person commits an offence if: (a) the person is, or acts as, an auditor of an RSA provider for the purposes of this Act; and (b) the person is disqualified under section 67 from being or acting as an auditor of that RSA provider; and (c) the person knows that he or she is so disqualified.
Penalty: Imprisonment for 2 years.
(2) A person commits an offence if: (a) the person is, or acts as, an auditor of an RSA provider for the purposes of this Act; and (b) the person is disqualified under section 67 from being or acting as an auditor of that RSA provider; and (c) the person knows that he or she is so disqualified.
Penalty: 60 penalty units.
(3) Subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.