Section 63
Fraudulent practices in relation to registration
Any person who —
(a)
procures or attempts to procure —
(i)
registration or a certificate of registration as a public accountant under this Act; or
(ii)
approval as an accounting corporation, accounting firm or accounting Limited Liability Partnership under this
Act, by knowingly making or producing or causing to be made or produced any false or fraudulent declaration, certificate, application or representation, whether in writing or otherwise;
(b)
wilfully makes or causes to be made any falsification in the
Register of Public Accountants, the Register of Public Accounting
Corporations, the Register of Public Accounting Firms or the Register of Public Accounting Limited Liability Partnerships;
(c)
forges, alters or counterfeits any certificate of registration as a public accountant issued under this Act;
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(d)
uses any forged, altered or counterfeit certificate of registration as a public accountant under this Act, knowing the certificate to have been forged, altered or counterfeited; or
(e)
personates or falsely represents himself to be a public accountant or who buys, sells or fraudulently obtains a certificate of registration as a public accountant issued under this Act, is guilty of an offence and liable on conviction to a fine not exceeding
$5,000, imprisonment for a term not exceeding 6 months or both.