- (e) personates or falsely represents himself to be a public accountant or buys, sells or fraudulently obtains a certificate of registration as a public accountant issued under this Act,
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 6 months or to both.
Restrictions on employing disqualified persons
59.—(1) No public accountant shall in connection with his practice as such, and no accounting corporation or accounting firm shall in connection with its business of providing public accountancy services, without the consent of the Oversight Committee, employ or remunerate any person who to his or its knowledge—
- (a) is an undischarged bankrupt;
- (b) has had his registration as a public accountant suspended or cancelled under Part V or VI; or
- (c) has been convicted of an offence by a court of law and sentenced to imprisonment for a term of not less than 12 months or to a fine of not less than $5,000.
(2) On application made by any person, the Oversight Committee may make an order directing that, as from the date to be specified in the order, no public accountant shall in connection with his practice as such, or no accounting corporation or accounting firm shall in connection with its provision of public accountancy services, as the case may be, employ or remunerate any person, the subject of the application, who—
- (a) has been a party to any act or default of a public accountant in respect of which a complaint has been or might properly have been made against that public accountant under the provisions of this Act; or
- (b) has so conducted himself while employed by a public accountant that, had he himself been a public accountant, his conduct might have formed the subject of a complaint under the provisions of this Act against him.
(3) Every application under subsection (2) shall be served upon the person in respect of whom it is made and upon his employer or previous
