under the law governing accounting professions and other additional regulations  prescribed by the law governing securities and exchange, or aiding or abetting  thereof; intentionally presenting false

accounting professions and additional regulations prescribed by the law governing  securities and exchange, or aiding or abetting thereof,  ​​​(2)  intentionally presenting false statements in material matters

governing  securities and exchange, or aiding or abetting thereof,  ​​​(2)  intentionally presenting false statements in material matters, or concealing material facts that  should have been stated in any