I rejected this argument. From the literal wording of paragraph 2, the term “professional engineer” did not limit its application only to civil and structural engineers. I was also not persuaded that the SLD cannot be considered a “plan” within the meaning of paragraph 2. Since paragraph 2 governs the conduct of professional engineers in verifying, checking or preparing “any plans or calculations” submitted for the purpose of obtaining “any permit, licence or approval or any public authority”, a broad reading of the word “plan” is warranted to safeguard the trust that authorities place on documents signed by professional engineers. I accept the respondent’s argument that — when read in the light of s 10 of the PEA (ie, the parent legislation), which makes reference to the privilege of professional engineers to “draw or prepare any plan, sketch, drawing, design, specification or other document relating to any of the prescribed branches of professional engineering work” — paragraph 2 should be read to encompass the SLD.