27 (1) No individual, other than a member of the Institute, shall, through an entity or otherwise, (a) take or use the designation “Chartered Accountant” or the initials  “C.A.”, “CA”, “A.C.A.”, “ACA”, “F.C.A.” or “FCA”, 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 Chartered Accountant; (c) practise as a Chartered Accountant; or (d) otherwise hold himself or herself out as a Chartered Accountant, regardless of whether he or she provides services as a Chartered Accountant to any individual or entity.  2010, c. 6, Sched. C, s. 27 (1). Exceptions (2) Clauses (1) (a) and (b) do not apply if an 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, (a) a speech or other presentation given at a professional or academic conference or other similar forum; (b) 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 Institute and is not governed by the Institute; or (c) 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.  2010, c. 6, Sched. C, s. 27 (2). Same (3) For the purposes of clause (2) (b), 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 Institute and is not governed by the Institute.  2010, c. 6, Sched. C, s. 27 (3). Prohibition, corporations (4) No corporation, other than a professional corporation, shall, (a) take or use the designation “Chartered Accountant” or the initials  “C.A.”, “CA”, “A.C.A.”, “ACA”, “F.C.A.” or “FCA”, 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 Chartered Accountant; (c) practise as a Chartered Accountant; or (d) otherwise hold itself out as a Chartered Accountant, regardless of whether it provides services as a Chartered Accountant to any individual or entity.  2010, c. 6, Sched. C, s. 27 (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. C, s. 27 (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. C, s. 27 (6).