Document ID: chunk:federal_register_of_legislation:C2004A00753:clause:3_131b
Version: federal_register_of_legislation:C2004A00753
Segment Type: clause
Provision Reference: sch 3 cl 131B
Character Range: 24396–25046

131B  Offence of holding oneself out as an actuary or auditor

 (1) A person is guilty of an offence if:
 (a) the person holds themself out as an actuary; and
 (b) the person is not an actuary.

Maximum penalty: 50 penalty units.

 (2) A person is guilty of an offence if:
 (a) the person holds themself out as an approved auditor; and
 (b) the person is not an approved auditor.

Maximum penalty: 50 penalty units.

 (3) Subsections (1) and (2) 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.