I have a question or comment to make about the protection of working documents. I agree in this regard. Not only have we heard comments from the Auditor General about this, but, today, the Society of Management Accountants of Canada sent us a letter in this regard.
I understand that accountants' working documents must be protected. However, the legislation and your presentation both mention that there would not only be audits, but also investigations.
We also have investigations--more than just audits, more than just searches prepared by auditors or accountants--but it reads as if these would be investigations done by non-auditors and non-accountants. I mean, Mr. Vieweg is speaking for the CMA, and you're speaking for a wider group, I think, who are not all accountants--or auditors, for that matter.
Keeping these papers private for a time protects your group, in fact the government, from preliminary opinions that need to be fleshed out. I gather it would apply then to non-auditor or non-accountant employees. Do you agree with that?