Clause 40

Any act done by a body corporate or by any director, officer or servant 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 Ordinance and such body corporate shall be liable on conviction to a fine not exceeding one thousand dollars and where such act is done by a director, officer or servant of such body corporate such director, officer or servant thereof shall also be liable on conviction to a fine not exceeding five hundred dollars.

Where any firm does any act which in the case of a person would be an offence under any provision of this Ordinance, every member of such firm shall be deemed to have committed such offence unless he proves that he was unaware of the commission of such act.