If I may speak for British Columbia, one of the features of our new system is that generally accepted accounting principles apply to the budget and to the public accounts. It is law in British Columbia that we follow the Canadian Institute of Chartered Accountants' guidance.
Whether that's absolutely necessary for all jurisdictions, I wouldn't suggest it is. I think in our particular case it makes it impossible to vary from generally accepted accounting principles--recognizing that in Canadian GAAP there are always judgments--unless you wish to break the law. Those are the debates and discussions that happen between my former office and now with me as the public accounts are prepared.
We are required to audit against GAAP. There is a fit in regard to our legislation that says B.C. must prepare budgets and public accounts on GAAP. And we audit against GAAP. The implication of not doing so is that you break the law, or you get a qualification.