Is the amount of money received by a certified public accountant for signing a company's liquidation agreement, without performing any actual work, permissible or forbidden?

What transpires between the accountant and the companies is a circumvention of a legal condition, and it is not permissible for the accountant to take a commission merely for signing to circumvent this condition, especially if it involves injustice or if the benefit is not general and apparent. This is even more so considering it has been said that it is impermissible to circumvent the conditions set by the state.