Retirement Savings Accounts Act 1997
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 .
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