Section 62
Remuneration for services rendered
(1)
Subject to this Act, no person shall be entitled to recover any expenses or remuneration for or in respect of any public accountancy services rendered or provided unless the person rendering or providing such services is —
(a)
a public accountant;
(b)
an accounting corporation;
(c)
an accounting firm; or
Accountants
B.L.R.O. 7/2023 63
(d)
an accounting Limited Liability Partnership.
(2)
Subsection (1) does not apply to —
(a)
the Auditor General or any public officer authorised by him;
and
(b)
any public officer or any officer of any statutory authority authorised by the Minister in the exercise of their powers or in the performance of their official duties.
(3)
Any person who contravenes subsection (1) is guilty of an offence and liable on conviction to a fine not exceeding $5,000, imprisonment for a term not exceeding one year or both and, in the case of a second or subsequent conviction, to a fine not exceeding $10,000, imprisonment for a term not exceeding 2 years or both.