Western Australian Current Acts Western Australian Current Acts A person —
(a) must
not obtain or attempt to obtain accreditation as an auditor by —
(i)
providing information that the person knows is false or
misleading in a material particular;
(ii)
providing information that is false or misleading in a
material particular, with reckless disregard as to whether or not the
information is false or misleading in a material particular; or
(iii)
failing to disclose information that the person knows is
materially relevant;
(b) who
is not accredited as an auditor must not advertise, or otherwise hold out or
imply, that he or she is accredited as an auditor;
(c) must
not forge, or fraudulently alter or use, an authority referred to in
section 70; or
(d) must
not allow an authority given to the person under section 70 to be used by
another person.
Penalty: $125 000.