Document ID: chunk:federal_register_of_legislation:C2025C00134:section:131b
Version: federal_register_of_legislation:C2025C00134
Segment Type: section
Provision Reference: s 131B
Character Range: 733895–734761

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.
Penalty: 50 penalty units.
 (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.
Penalty: 50 penalty units.
 (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.
Penalty: 50 penalty units.
 (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.
Note 3: See also sections 131CC and 131CD.