26 (1) No individual, other than a member of the Association, shall, through an entity or otherwise, (a) take or use the designation “Certified General Accountant” or “comptable général accrédité”, or the initials “C.G.A.”, “CGA”, “F.C.G.A.” or “FCGA”, alone or in combination with other words or abbreviations; (b) take or use any term, title, initials, designation or description implying that the individual is a Certified General Accountant; (c) practise as a Certified General Accountant; or (d) otherwise hold himself or herself out as a Certified General Accountant, regardless of whether he or she provides services as a Certified General Accountant to any individual or entity.  2010, c. 6, Sched. A, s. 26 (1). Exceptions (2) Clauses (1) (a) and (b) do not apply to an individual in any of the following circumstances: 1. The individual uses a term, title, initials, designation or description when making reference to authentic professional accounting qualifications obtained by the individual from a jurisdiction other than Ontario in, i. a speech or other presentation given at a professional or academic conference or other similar forum, ii. an application for employment or a private communication respecting the retainer of the individual’s services, if the reference is made to indicate the individual’s educational background and the individual expressly indicates that he or she is not a member of the Association and is not governed by the Association, or iii. a proposal submitted in response to a request for proposals, if the reference is made to demonstrate that the individual meets the requirements for the work to which the request for proposals relates. 2. The individual uses a term, title, initials, designation or description as authorized by the by-laws.  2010, c. 6, Sched. A, s. 26 (2). Same (3) For the purposes of subparagraph 1 ii of subsection (2), stating the name of the jurisdiction from which the qualifications were obtained after the term, title, initials, designation or description is not sufficient to expressly indicate that the individual is not a member of the Association and is not governed by the Association.  2010, c. 6, Sched. A, s. 26 (3). Prohibition, corporations (4) No corporation, other than a professional corporation that holds a valid certificate of authorization, shall, (a) take or use the designation “Certified General Accountant” or “comptable général accrédité”, or the initials “C.G.A.”, “CGA”, “F.C.G.A.” or “FCGA”, alone or in combination with other words or abbreviations; (b) take or use any term, title, initials, designation or description implying that the corporation is entitled to practise as a Certified General Accountant; (c) practise as a Certified General Accountant; or (d) otherwise hold itself out as a Certified General Accountant, regardless of whether it provides services as a Certified General Accountant to any individual or entity.  2010, c. 6, Sched. A, s. 26 (4). Exception (5) Clauses (4) (a) and (b) do not apply if a corporation uses a term, title, initials, designation or description when making reference to authentic professional accounting qualifications obtained by the corporation from a jurisdiction other than Ontario in a proposal submitted in response to a request for proposals, if the reference is made to demonstrate that the corporation meets the requirements for the work to which the request for proposals relates.  2010, c. 6, Sched. A, s. 26 (5). Non-residents, etc. (6) Nothing in this section affects or interferes with the right of a person to use any term, title, initials, designation or description identifying himself or herself as an accountant, if the person does not reside, have an office or offer or provide accounting services in Ontario.  2010, c. 6, Sched. A, s. 26 (6).