Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) The operator of a cemetery or crematorium commits an offence if the operator fails to have the accounts and records mentioned in section 15 audited by a person who is a registered company auditor within the meaning of the Corporations Act as soon as practicable after the end of each financial year.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.
(2) The operator commits an offence if the operator does not give the auditor's report and audited accounts to the chief executive as soon as practicable after the end of the financial year to which the report relates.
Maximum penalty: 20 penalty units.
(3) An offence against this section is a strict liability offence.