SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 - SECT 131B Offence of holding oneself out as an actuary or auditor
SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 - SECT 131B
Offence of holding oneself out as an actuary or auditor(1) A person commits an offence if:
(a) the person holds themself out as a superannuation actuary; and
(b) the person is not a superannuation actuary.
(2) A person commits an offence if:
(a) the person holds themself out as an approved SMSF auditor; and
(b) the person is not an approved SMSF auditor.
(2A) A person commits an offence if:
(a) the person holds themself out as an RSE auditor; and
(b) the person is not an RSE auditor.
(3) Subsections (1), (2) and (2A) are offences of strict liability.
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: For strict liability , see section 6.1 of the Criminal Code .