s 58 Fraudulent practices in relation to registration
58. Any person who —(a) procures or attempts to procure —(i) approval as an accounting corporation, accounting firm or accounting LLP under this Act; or (ii) 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, 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; (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 or herself 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. [11/2006]