Document ID: chunk:federal_register_of_legislation:C2023A00029:clause:6_131cb
Version: federal_register_of_legislation:C2023A00029
Segment Type: clause
Provision Reference: sch 6 cl 131CB
Character Range: 168625–169860

131CB  Members or employees of disqualified firms, and directors or employees of disqualified companies, not to be RSE auditors
 (1) A person commits an offence if:
 (a) the person is, or acts as, an RSE auditor; and
 (b) the person is a member or employee of a firm; and
 (c) the firm is disqualified under section 130EA; and
 (d) the person knows that the firm is so disqualified.
Penalty: Imprisonment for 2 years.
 (2) A person commits an offence if:
 (a) the person is, or acts as, an RSE auditor; and
 (b) the person is a director or employee of a company; and
 (c) the company is disqualified under section 130EA; and
 (d) the person knows that the company is so disqualified.
Penalty: Imprisonment for 2 years.
 (3) A person commits an offence if:
 (a) the person is, or acts as, an RSE auditor; and
 (b) the person is a member or employee of a firm; and
 (c) the firm is disqualified under section 130EA.
Penalty: 60 penalty units.
 (4) A person commits an offence if:
 (a) the person is, or acts as, an RSE auditor; and
 (b) the person is a director or employee of a company; and
 (c) the company is disqualified under section 130EA.
Penalty: 60 penalty units.
 (5) Subsections (3) and (4) are offences of strict liability.