Generally excluded from coverage under the act are those professionals whose investment advice to clients is incidental to the professional relationship. The IAA exempts "any lawyer, accountant, engineer, or teacher whose performance of such services is solely incidental to the practice of his profession." The key phrase is "solely incidental." An accountant, for instance, who acts as an investment adviser is in fact considered to be an investment adviser under the Act. If professionals are not to be considered investment advisers under the IAA, they must not present themselves to the public as investment advisers, any investment advice given must be reasonably related to their primary professional function, and fees for the "investment advice" must be based on the same criteria as fees for the primary professional function.