EricUltimately, in the case of Ontario's unlicensed CGAs and CMAs, it is the peoirssfonal association's ethics and practice leader that decides what the interpretation of assurance, non-assurance or any information that could be discerned respecting the PA Act in any particular situation. I know of a CGA who was NOT involved in any engagement or otherwise peoirssfonally engaged who was called to answer before the CGA ethics committee for disclosing that he was a manager, public accountant to describe his employment with a CA firm. The disclosure was made on a brief bio distributed to his co-owners of residential condominium units where the CGA was standing for election as a director of the volunteer board. The CGA Ethics Chair mildly admonished the CGA for the structure of his disclosure that, as she advised, may have mislead co-owners of the residential condo that the CGA was a public accountant, contrary to the Act. The CGA Ethics Chair failed to cite any particular reason or regulation or by-law that the CGA had apparently breached to cause the investigation in the first place.