Certified General Accountants of Ontario

NAME YOUR NEED CONTEST

This promotional contest is intended for viewing and participation by legal residents of Canada residing in the Canadian province of Ontario. Please do not proceed if you are not a legal resident of Ontario, Canada at time of entry.

Contest begins October 3, 2006 (00:00:01, ET).

No purchase necessary. To enter, visit www.nameyourneed.org and click on the contest entry icon. An entry form will appear. Enter all requested information, including your name, postal address and e-mail address, and then correctly answer the sponsor's mathematical, skill-testing question on the entry form -without mechanical or other assistance. Upon completion, click the submit button and your entry will be entered automatically. Only one entry per person is allowed for the duration of the contest.

Prizes will be awarded, each consisting of a $2,500 credit redeemable towards any Certified General Accountants of Ontario's professional studies programs, as listed in the sponsor's "2006/2007 CGA Program of Professional Studies" calendar. A portion of the credit prize must be redeemed within 18 months of being awarded, and may be applied against any number of courses until the full value of the prize has been completely used. Details about the awarding of the prizes follow. One prize will be awarded by a random selection from among all eligible entries.

All entries (except a prior winning entry) will be eligible for all draws. The odds of being selected will depend upon the total number of eligible entries received. Winners will be notified of their having won by registered mail at the municipal mailing address stated on their entry forms. If a winner does not return his or her release received as part of the winner's notification within 30 days of it having been sent to the winner by sponsor, that person will automatically forfeit the prize and nothing will be given to that person. The prize will then be re-awarded.

To enter and be eligible to win, a person must be a resident of Ontario, and who is not an employee of, or domiciled with an employee of the Certified General Accountants of Ontario. To be eligible to enter, that person must also not be enrolled in CGA Ontario's program of professional studies during 2006 or 2007, or a current member (i.e., CGA) of the Certified General Accountants of Ontario.

By entering, contestants agree to the contest rules (in the event of any conflict with anything contained in these Official Rules and promotion details contained in advertising and other promotion materials, the details of the promotion set forth in these Official Rules shall govern and prevail) and to the use of their personal information for purposes of administering this contest, and that by accepting a prize they agree to the use without compensation of their photograph, filmed or recorded image, name and city of residence in all publicity campaigns related to the contest, including on the sponsor's website (the "publicity usages").

Before being declared a winner, a selected entrant must: (i) first correctly answer, without mechanical or other assistance, the sponsor's mathematical, skill-testing question appearing on the entry form; (ii) be in full compliance with these rules; and (iii) sign and return sponsor's release within 30 days of it having been sent . Potential prize winners who do not or fail to comply fully with the contest rules will automatically forfeit their opportunity to win that prize, and nothing else will be substituted or given to that potential winner and no alternate winner will be chosen in their place.

General Rules:

Contest is being sponsored by Certified General Accountants of Ontario (the "sponsor"). No contest correspondence will be entered into with participants, except with a potential winner. The decision of sponsor and its representatives in respect of any matter related to this contest (either before or following selection) is final and without appeal. Contest is subject to all applicable Federal, Provincial and Municipal laws.

All entries become the property of the sponsor. Entries will be rejected if not fully completed. Persons tampering with or abusing the entry policy will be disqualified. The sponsor, including its agents, representatives and those associated with them, are not responsible for any entry, a prize-winning notification or the claim for prize, which fails to get entered, is lost, misdirected or which arrives late, as the case may be, whether or not due to the fault of the sponsor or of any other person or thing and whether or not due to an interrupted or unavailable browser or network server or malfunction, congestion, incompatibility, misconnection or miscommunication, failed or lost computer transmissions, or if the sponsor's e-mail/website portal is compromised by virus, bugs, unauthorized human or unauthorized non-human intervention, or for any technical malfunction of any telephone network or lines, computer online systems, servers access providers, computer equipment, software failures, or failure of any entry to be received due to technical problems or traffic congestion on the Internet or sponsor's website or other similar technical problems beyond the reasonable control of the sponsor (collectively, the "technical problems"). Proof of transmission (screenshots) does not constitute proof of delivery. The sponsor reserves the right to cancel, terminate, modify, amend or suspend the online portion on of the contest, in its sole discretion, if any of the foregoing technical problems prevents the fair or proper administration of the online portion of the contest and if sponsor does so, in the sole discretion of the sponsor. Sponsor further reserves the right when terminating the online portion of the Contest to conduct the drawing that includes those valid online entries previously received during the contest period. The contest sponsor will have no liability, whatsoever, if for any reason the contest is not capable of running as planned due to technical problems, including due to computer virus, bugs, unauthorized tampering, unauthorized intervention, fraud, technical failures, or any other causes. The contest sponsor reserves its right in its sole discretion to disqualify any individual it finds to be tampering with the entry process or the operation of the contest or to be acting in violation of these rules or otherwise in a disruptive manner. Contest sponsor shall not be held responsible for any errors or negligence that may arise or occur in connection with the contest, including any damage to an entrant's computer equipment, system, software or any combination thereof, as a result of their participation in this contest or from downloading any material from the contest website or elsewhere. Entries generated by script, macro, robotic, programmed or any other automated means are prohibited and will be disqualified.

Prize must be accepted as awarded, in the name of the winner (who must be the person who submitted the entry), is not transferable, no cash value will be given for the prize and no substitution will be made for the prize (and without limiting the foregoing, prizes may not be sold or traded). The sponsor, in its sole discretion, and for any reason, reserves the right to substitute a prize of equal or greater value for a prize stated in the rules and advertising and promotion materials as being offered to be awarded.

In the event of a dispute over the identity of the person who submitted the entry, the entry will be deemed to be submitted by the authorized account holder of the e-mail account through which the entry was made. "Authorized account holder" is defined as the natural person who is assigned to an e-mail address by an internet access provider, online service provider, or other organization (e.g., business, educational institution, etc.) that is responsible for assigning e-mail addresses for the domain associated with the submitted e-mail address. Potential winner may be requested to provide the contest sponsor with proof that the potential winner is the authorized account holder of the e-mail address associated with the potentially winning entry.

By completing the entry form all entrants consent to the collection, use and distribution of their personal information by the contest sponsor for the purposes of running the contest and as permitted by these rules (for example, pursuant to these rules, all entrants who accept a prize consent to the use of their personal information for publicity usages), including as permitted by any release signed. Personal information is defined as anything that identifies an entrant as an individual, such as home telephone number, age, home address, e-mail address and gender. Contest sponsor will not sell or transmit this information to third parties, except for the purposes of administering the contest. Any inquiry concerning the personal information held by the contest sponsor should be addressed to the contest sponsor at marketing@cga-ontario.org.