Accountants Act · 2023 Revised Edition · Part · General
63. Fraudulent practices in relation to registration
Official textFrom Attorney General's Chambers, unchanged
Any person who —
procures or attempts to procure —
registration or a certificate of registration as a public accountant under this Act; or
public accountant
“public accountant” means a person who is registered in accordance with this Act as a public accountant;
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;
wilfully makes or causes to be made any falsification in the
Register of Public Accountants, the Register of Public Accounting
Register of Public Accountants
“Register of Public Accountants” means the register kept and maintained under section 6(1)(a)(i);
Corporations, the Register of Public Accounting Firms or the Register of Public Accounting Limited Liability Partnerships;
Register of Public Accounting Firms
“Register of Public Accounting Firms” means the register kept and maintained under section 6(1)(a)(iii);
forges, alters or counterfeits any certificate of registration as a public accountant issued under this Act;
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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
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.
Terms defined in s 2
accounting corporation
Defined · s 2“accounting corporation” means a company approved as an accounting corporation under section 20;
accounting firm
Defined · s 2“accounting firm” means a firm approved as an accounting firm under section 21;
accounting limited liability partnership
Defined · s 2“accounting limited liability partnership” means a limited liability partnership approved as an accounting limited liability partnership under section 22;
public accountant
Defined · s 2“public accountant” means a person who is registered in accordance with this Act as a public accountant;
Register of Public Accountants
Defined · s 2“Register of Public Accountants” means the register kept and maintained under section 6(1)(a)(i);
Register of Public Accounting Corporations
Defined · s 2“Register of Public Accounting Corporations” means the register kept and maintained under section 6(1)(a)(ii);
Register of Public Accounting Firms
Defined · s 2“Register of Public Accounting Firms” means the register kept and maintained under section 6(1)(a)(iii);
Register of Public Accounting Limited Liability Partnerships
Defined · s 2“Register of Public Accounting Limited Liability Partnerships” means the register kept and maintained under section 6(1)(a)(iv);