Thank you, Madam Chair, and thank you again to all of you for being here.
One of the things that's become crystal clear to me is the complexity of this issue. In fact, one of my concerns is that I'm going to leave here with a complex.
I really appreciated this summary of accrual accounting. While it helps me a lot, I've got a long way to go, and I think we could say in general that members of Parliament are generalists; they're lay people who can't be expected to understand all the details and the complexity of accounting. That to me would underline the need you point out in paragraph 1.38 on page 30 of your report for the CEOs or the people in these management positions to have this professional accounting designation.
I respect the exceptions. There are always exceptions, people who can outperform someone who has those designations. Is there a reason we have been unable to attract this calibre of person? Have salary caps or some other issues made a barrier that makes it difficult for us as a government?