13 (1) Unless licensed under this Act, an individual shall not, (a) practise as a public accountant; (b) take or use the name or title of “Public Accountant” or “expert-comptable”, or their equivalent in any other language; (c) take or use the designation “Licensed Public Accountant”, “expert-comptable autorisé” or the initials “LPA” or “ECA”, or any of their equivalents in any other language, whether alone or combined or intermixed in any manner with any other words or initials; (d) take or use any term, title, initials, designation or description implying that the individual is licensed as a public accountant; or (e) otherwise hold themself out as being licenced as a public accountant. 2004, c. 8, s. 13 (1); 2021, c. 4, Sched. 7, s. 4 (1). Same, corporations (2) Unless it holds a valid certificate of authorization under this Act, a corporation shall not, (a) practise as a public accountant; (b) take or use the name or title of “Public Accountant” or “expert-comptable”, or their equivalent in any other language; (c) take or use the designation “Licensed Public Accountant”, “expert-comptable autorisé” or the initials “LPA” or “ECA”, or their equivalents in any other language, whether alone or combined or intermixed in any manner with any other words or initials; (d) take or use any term, title, initials, designation or description implying that the corporation is authorized to carry on practice as a public accountant; or (e) otherwise hold itself out as authorized to carry on practice as a public accountant. 2004, c. 8, s. 13 (2); 2021, c. 4, Sched. 7, s. 4 (2). Offence (3) Any person who contravenes any provision of this section, without prejudice to any other proceedings that may be taken, is guilty of an offence and on conviction is liable to a fine of not more than $25,000 for a first offence and to a fine of not more than $50,000 for any subsequent offence.  2004, c. 8, s. 13 (3). Liability of directors and officers (4) If a corporation is guilty of an offence under this section, every director or officer of the corporation who authorized, permitted or acquiesced in the commission of the offence is deemed to be a party to and guilty of the offence and on conviction is liable to a fine.  2004, c. 8, s. 13 (4). Defence, individuals (5) If an individual contravenes this section because his or her licence has been revoked or suspended, it is a defence to any proceeding in respect of the contravention to prove that, when the contravention is alleged to have been committed, (a) notice of the revocation or suspension had not been given as required by the CPA Ontario by-laws; (b) the time for appealing the revocation or suspension had not expired; or (c) an appeal of the revocation or suspension had not yet been determined.  2004, c. 8, s. 13 (5); 2021, c. 4, Sched. 7, s. 4 (3). Same, corporations (6) If a corporation contravenes this section because its certificate of authorization has been revoked or suspended, it is a defence to any proceeding in respect of the contravention to prove that, when the contravention is alleged to have been committed, (a) notice of the revocation or suspension had not been given as required by the CPA Ontario by-laws; (b) the time for appealing the revocation or suspension had not expired; or (c) an appeal of the revocation or suspension had not yet been determined.  2004, c. 8, s. 13 (6); 2021, c. 4, Sched. 7, s. 4 (4). Section Amendments with date in force (d/m/y) 2021, c. 4, Sched. 7, s. 4 (1-4) - 30/04/2021