That requirement was met by the use of colours and ensigns on the shield, or on the surcoat worn over his armour, from which the generic term coat of arms was derived. The opportunity has been taken to embody one of the elements used in the coat of arms of The Certified Public Accountants Association of Ontario, and to otherwise signify the union of the two bodies. Chief section an open book with crossed quills, symbolizes learning and its application. This element was adopted from the coat of arms of The C.P.A. Association and relates to Scientia in the Motto. Fesse section the band of gold is charged with two trilliums representing Ontario and, by their number, reflecting the merger of the two organizations.
Padlock alludes to integrity.
Fasces were carried in procession ahead of magistrates of ancient Rome as a token of their authority.