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SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 - SECT 131CA

Disqualified firms and disqualified companies not to be an RSE auditor

  (1)   A person commits an offence if:

  (a)   the person is a member of a firm; and

  (b)   the firm is, or acts as, an RSE auditor; 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 company; and

  (c)   the company is disqualified under section   130EA; and

  (d)   the person knows that the company is so disqualified.

Penalty:   600 penalty units.

  (3)   A person commits an offence if:

  (a)   the person is a member of a firm; and

  (b)   the firm is, or acts as, an RSE auditor; 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 company; and

  (c)   the company is disqualified under section   130EA.

Penalty:   300 penalty units.

  (5)   Subsections   (3) and (4) are offences of strict liability.


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