2015 PuBLIC AccoUNTANTs AND AuDITORs AMENDMENT (b) No.1 (i) hold himself or herself out to be a registered public accountant; or (ii) use the designation or initials referred to in section 37(1) or any other name, title, description or letters indicating that he or she is a registered public accountant, whether by advertisement or description or in any document; a registered public auditor shall(i) practise as a public auditor; or (ii) hold himself or herself out to be a registered public auditor; or (iii) use the designation or initials referred to in section 37(2) or any other name, title, description or letters indicating that he or she is a registered public auditor, whether by advertisement or description or in any document; (c) (d) a registered tax accountant shall(i) hold himself or herself out to be a registered tax accountant; or (ii) use the designation or initials refened to in section 37(3) or any other name, title, description or letters indicating that he or she is a registered tax accountant, whether by advertisement or description or in any document; a registered general accountant shall(i) hold himself or herself out to be a registered general accountant; or (ii) use the designation or initials referred to in section3 7(4) or any other name, title, description or letters indicating that he or she is are gistered general accountant, whether by advertisement or description or in any document. (2) No pers(m, other than a constituent body, shall- ( a) hold itself out to be a constituent body or as being represented on the Board or associated in any way with the Board; or (b) claim that it can issue certificates or qualifications that would entitle the holder thereof to be registered, or to practise, as an accountancy professionaL (3) Any person who contravenes subsection (1) or (2) shall be guilty of an offence and-(a) in the case of an individuaL be liable to a fine not exceeding level eight or to imprisonment for a period not exceeding one year or to both such fine and such imptisonment; or (b) in the case of a corporate body, partnership or other juristic entity, be liable to a fine not exceeding level eight. (4) Additionally, every partner of a partnership, or every director or member of the goveming body of a corporate body or other juristic entity, that is guilty of contravening subsection (1) or (2), shall be con11