Retirement Savings Accounts Act 1997

PART 6 - RECORDS, AUDITS AND AUDITORS  

SECTION 67B   DISQUALIFIED PERSONS NOT TO BE AUDITOR OF RSA PROVIDER  

67B(1)   [ Offence resulting in imprisonment]  

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.

67B(2)   [ Strict liability offence]  

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.

67B(3)   [ Strict liability]  

Subsection (2) is an offence of strict liability.

Note:

For strict liability , see section 6.1 of the Criminal Code .