[ No.1 PUBLIC AccOUNTANTS AND AUDITORS AMENDMENT currently guilty of the same offence and be liable to a tine not exceeding level eight or to imprisonment for a period not exceeding one year or to both such fine and such imprisonment. (5) A conviction for an offence under subsection (3) shall not be a bar to a further prosecution or conviction if the offence continues.". 17 Amendment of section 39 of Cap. 27:12 Section 39 ("Exemptions") of the principal Act is amended(a) by the repeal of subsection (2) and the substitution of"(2) Any person in the bonafide employment of- ( a) a registered public accountant, tax accountant or general accountant; or (b) a company or partnership referred to in subsection (5); shall not be regarded as practising as a public accountant, tax accountant or general accountant, as the case may be, or as holding himself or herself out to be a registered public accountant, tax accountant or general accountant, for the purposes of section 38 in respect of anything done in the course of such employment while under the direction and control of a registered public accountant, tax accountant or general accountant.": (b) by the repeal of subsection (5) and the substitution of"(5) Not withstanding section 3l'\, a company or pmtnership whose directors or partners, as the case may be- (a) are registered public auditors, public accountants, tax accountants or general accountants; .and (b) hold practising certificates; and (c) directly control and manage the provision of public, tax or general accounting or auditing services by the company or partnership; may practise as a public auditor, public accountant, tax accountant or general accountant, as the case may be.". 18 Amendment of section 4·1 of Cap. 27:12 Section40 ("Appeals from decisions of Board")(]) of the principal Act is amended by the repeal of paragraph (a) and the substitution of"( a) 19 the Board, by written notice to the public auditor, public accountant, tax accountant or general accountant concerned, agrees otherwise: or''. Amendment of section 41 of Cap. 27:12 Section 4l ("Evidence") of the principal Act is amended-(a) in subsection ( 1), hy the deletion of "The Register" and the substitution of" A Register"; (b) in subsection (2) (i) by the repeal of pmagrapb (a) and the substitution of--· "(a) the nnme of a person appears in any Register, shall be prima j{tcic proof that the person is a registered public accountant or a registered public auditor, public accountant, tax accountant or general accountant, as the case may be;": 12 2015