Article 78 outlines the tax Department's authority to prosecute certified accountants, a power that is distinct from and additional to any penalties under the Certified Accountants Law. Prosecution can be initiated if an accountant is proven to have presented or certified false statements. This misconduct must involve a violation of established accounting principles and be carried out with the specific intention of helping a taxpayer evade all or part of their tax liability. This provision ensures accountants are held accountable for professional negligence or complicity in tax evasion, reinforcing the integrity of financial reporting for tax purposes in the Kingdom.