F1Part 5ALocal audit: further provision

Offences of deception etc

32JWrongful holding out

(1)

It is an offence for a person who is not a registered local audit provider to—

(a)

describe themselves as a registered local audit provider, or

(b)

hold themselves out so as to indicate, or be reasonably understood to indicate, that they are a registered local audit provider.

(2)

It is an offence for a person who is not an external registration body to—

(a)

describe themselves as an external registration body, or

(b)

hold themselves out so as to indicate, or be reasonably understood to indicate, that they are an external registration body.

(3)

It is an offence for a person who is not a recognised qualifying body to—

(a)

describe themselves as a recognised qualifying body, or

(b)

hold themselves out so as to indicate, or be reasonably understood to indicate, that they are a recognised qualifying body.

(4)

A person who commits an offence under this section is liable on summary conviction to imprisonment for a term not exceeding the maximum term for summary offences or a fine (or both).

(5)

In subsection (4), “the maximum term for summary offences” means—

(a)

if the offence is committed before the time when section 281(5) of the Criminal Justice Act 2003 comes into force, six months;

(b)

if the offence is committed after that time, 51 weeks.