Clause 52

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 Act and the body corporate shall be liable on conviction to a fine not exceeding $5,000 and where the act is done by a director, officer or servant of the body corporate that director, officer or servant shall also be liable on conviction to a fine not exceeding $5,000.

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.