Malaysia legislation

Section 25

of *ACCOUNTANTS ACT 1967

Section 25

Fraudulent practices

(a)

procures or attempts to procure registration or a certificate of membership 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;

(b)

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

(c)

forges, alters or counterfeits any certificate of membership issued under this Act;

(d)

uses any forged, altered or counterfeit certificate of membership under this Act knowing the same to have been forged, altered or counterfeited; or

(e)

personates a member of the Institute or buys, sells or fraudulently obtains a certificate of membership issued under this Act, shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding ten thousand ringgit or to imprisonment for a term not exceeding one year.

Penalty for certain offences