22
CAP. 501
Professional Accountants
[1985 Ed.
PART VI
OFFENCES
Offences and penalties.
42. (1) Subject to this section, any person who-
(a) being summoned to attend as a witness or to produce a document or other thing under section 36(1)(b), refuses or fails to do so or to answer any question put to him by the Disciplinary Committee; (Amended, 14 of 1985, s. 13)
(b) fraudulently procures himself or any other person to be registered by means of any misleading, false or fraudulent representation or statement, either oral or in writing;
(c) makes or causes to be made any falsification in the register or in any matter relating to the register;
(d) personates or represents himself as being the person referred to in any certificate or document presented to the Council or the Disciplinary Committee;
(e) falsely pretends to be qualified to practise as a certified public accountant or public accountant;
(f) falsely takes or uses any name, initials, title, addition or description implying that he is qualified to be registered as a professional accountant or to practise as a certified public accountant or public accountant;
(g) not being a professional accountant, either directly or indirectly, practises as a certified public accountant or public accountant;
(h) not being a professional accountant, knowingly permits the use of or uses in connexion with his business, trade, calling or profession the description "professional accountant", or the characters "會計師", or any written words, initials or abbreviations of words intended to cause, or which may reasonably cause, any person to believe that the person using the same is a professional accountant;
(i) not being a professional accountant holding a practising certificate-
(i) advertises, publishes or represents himself as qualified to practise as a certified public accountant or public accountant or knowingly permits himself to be so advertised, published or represented; or
(ii) takes or uses in conjunction with his name, or any name which he may have assumed or by which he may describe himself, the description "certified public accountant" or "public accountant" or uses after or in conjunction with his name the initials "C.P.A." or "P.A." or the characters "執業會計師", "核數師" or "審計師", or knowingly permits the use of or uses such description, initials or characters in connexion with his business, trade, calling or profession, (Amended, 14 of 1985, s. 13)