(1) An auditor of a regulated financial service provider who, without reasonable excuse, fails to comply with section 27B(2), 27BA(4) or (5), 27C(1), 27D, 27E(2) or 27F(2), or contravenes section 27E(3) or 27F(3), commits an offence and -
(a) if tried summarily, is liable on conviction to a fine not exceeding €2,000, or
(b) if tried on indictment, is liable on conviction to a fine not exceeding €75,000.
(2) An affiliate of an auditor of a regulated financial service provider who, without reasonable excuse, fails to comply with section 27E(2) or 27F(2), or contravenes section 27E(3) or 27F(3), commits an offence and -
(a) if tried summarily, is liable on conviction to a fine not exceeding €2,000, or
(b) if tried on indictment, is liable on conviction to a fine not exceeding €75,000.
(3) An auditor who, having been convicted of an offence of failing to comply with a provision of section 27B, 27BA, 27C, 27D, 27E or 27F, continues to fail to comply with the provision commits a furt
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