I'd like to reconvene the meeting. Our final witnesses this morning are from the Certified General Accountants Association of Canada. We have with us the vice-president of government and regulatory affairs, Carole Presseault, and the vice-president of research and standards, Roch Lefebvre.
Good morning to both of you. I think you know that if you wish you may make some preliminary comments, and then members of the committee will have some questions for you. Thank you for coming.