Clause 53

procures or attempts to procure registration or a certificate of registration as a public accountant under this Act or registration as a member of the Institute by knowingly making or producing or causing to be made 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 or any register of membership maintained by the Institute;

forges, alters or counterfeits any certificate of registration as a public accountant issued under this Act;

uses any forged, altered or counterfeited certificate of registration as a public accountant under this Act knowing the same to have been forged, altered or counterfeited; or

personates a public accountant or buys, sells or fraudulently obtains a certificate of registration as a public accountant issued under this Act,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.