Clause 58

procures or attempts to procure approval as an accounting corporation or accounting firm, registration or a certificate of registration as a public accountant under this Act 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, the Register of Public Accounting Corporations or the Register of Public Accounting Firms;

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

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

personates or falsely represents himself to be 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.