Portion used = The entire logo is used to convey the meaning intended and avoid tarnishing or misrepresenting the intended image.
Low resolution? = The logo is of a size and resolution sufficient to maintain the quality intended by the company or organization, without being unnecessarily high resolution.
Purpose of use = The image is used to identify the organization Society of Professional Accountants of Canada and their designation Registered Professional Accountant, a subject of public interest. The significance of the logo is to help the reader identify the organization, assure the readers that they have reached the right article containing critical commentary about the organization and illustrate the organization's intended branding message in a way that words alone could not convey.
Replaceable? = Because it is a non-free logo, there is almost certainly no free representation. Any substitute that is not a derivative work would fail to convey the meaning intended, would tarnish or misrepresent its image, or would fail its purpose of identification or commentary.
Other information = Use of the logo in the article complies with Wikipedia non-free content policy, logo guidelines, and fair use under United States copyright law as described above.
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Captions
This is the logo for the Society of Professional Accountants of Canada.