Singapore legislation

Clause 43

of Singapore Society of Accountants Ordinance

Clause 43

Fraudulent practices in relation to registration

Any person who —

(a)

procures or attempts to procure registration or a certificate of registration under this Ordinance by knowingly making or producing or causing to be made any false or fraudulent declaration, certificate, application or representation, whether in writing or otherwise; or

(b)

wilfully makes or causes to be made any falsification in the register of the Society; or

(c)

forges, alters or counterfeits any certificate of registration issued under this Ordinance; or

(d)

uses any forged, altered or counterfeited certificate of registration under this Ordinance knowing the same to have been forged, altered or counterfeited; or

(e)

personates a member of the Society or buys, sells or fraudulently obtains a certificate of registration issued under this Ordinance,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding two hundred dollars or to imprisonment for a term not exceeding six months.

Read in full context — Singapore Society of Accountants Ordinance →