New South Wales Consolidated Acts

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HEAVY VEHICLE NATIONAL LAW (NSW) - SECT 478

Offences relating to auditors

478 Offences relating to auditors

(1) A person must not falsely represent that the person is an approved auditor.
: Maximum penalty-$10000.
Editorial note-: See also section 737 (Increase of penalty amounts).
(2) An approved auditor must not falsely represent that the person is an auditor of a particular approved class.
: Maximum penalty-$10000.
Editorial note-: See also section 737 (Increase of penalty amounts).
(3) An approved auditor must not falsely represent that the person has audited an operator’s relevant management system.
: Maximum penalty-$10000.
Editorial note-: See also section 737 (Increase of penalty amounts).
(4) A person must not falsely represent the opinion of an approved auditor in relation to an operator’s relevant management system.
: Maximum penalty-$10000.
Editorial note-: See also section 737 (Increase of penalty amounts).
(5) In this section-

"approved class" means a class of auditors approved by the responsible Ministers under section 654.



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