Accountants Act 1967 s 25

s 25 Fraudulent practices

Any person who— (a) procures or attempts to procure registration or a certificate of membership 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 the Institute; (c) forges, alters or counterfeits any certificate of membership issued under this Act; (d) uses any forged, altered or counterfeit certificate of membership under this Act knowing the same to have been forged, altered or counterfeited; or (e) personates a member of the Institute or buys, sells or fraudulently obtains a certificate of membership issued under this Act, shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding ten thousand ringgit or to imprisonment for a term not exceeding one year.

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Find Act 94 on lom.agc.gov.my ↗

Text as at 21 June 2024 (LOM reprint); amendments made after that date may not be incorporated.

Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).

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