Good afternoon, colleagues.
I would like to welcome the witnesses, as well as Ms. Lewis, who is replacing Mr. Kram today.
I've just been informed that the sound checks have been done. It's all good. So we're ready to begin.
In the first hour of the meeting, we have three witnesses. As individuals, we have Hugues Chenet, associate professor at the IESEG School of Management, and Bryce C. Tingle, K.C., N. Murray Edwards chair in business law at the University of Calgary Faculty of Law. From Chartered Professional Accountants of Canada, we have Rosemary McGuire, vice-president.
Each of the witnesses will have five minutes for their presentation. Afterwards, we will proceed with the question and answer period.
We'll start with Professor Chenet.