26. Section 58 of the Accountants Act is amended by deleting paragraph (a) and substituting the following paragraph:
procures or attempts to procure —
approval as an accounting corporation, accounting firm or accounting LLP under this Act; or
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;”.