41. Acts by body corporate or firm implying accountancy qualifications
Feedback & supportAny act done by a body corporate or by any director, officer or employee thereof of such a nature or in such a manner as to be calculated to imply that the body corporate is a public accountant shall be an offence under this Act and the body corporate shall be liable on conviction to a fine not exceeding $1,000 and where the act is done by a director, officer or employee of the body corporate that director, officer or employee shall also be liable on conviction to a fine not exceeding $500.
public accountant
“public accountant” means a member of the Society who is registered in accordance with the provisions of this Act as a public accountant;
Where any firm does any act which in the case of a person would be an offence under any provision of this Act, every member of the firm shall be deemed to have committed the offence unless he proves that he was unaware of the commission of the act. [42
member
“member” means a member of the Society who is registered in accordance with the provisions of this Act as a public accountant, or a registered accountant or provisional member or licensed accountant;