54
NO. 4 OF 2004
services rendered or provided unless the person rendering or providing such services is—
- (a) a public accountant;
- (b) an accounting corporation; or
- (c) an accounting firm.
(2) Subsection (1) shall not apply to—
- (a) the Auditor-General or any public officer authorised by him; or
- (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) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both and, in the case of a second or subsequent conviction, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.
Fraudulent practices in relation to registration
58. Any person who—
- (a) procures or attempts to procure approval as an accounting corporation or accounting firm, registration or a certificate of registration as a public accountant under this Act by knowingly making or producing or causing to be made 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 or the Register of Public Accounting Firms;
- (c) forges, alters or counterfeits any certificate of registration as a public accountant issued under this Act;
- (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
