There should certainly be uniform standards with regard to the format of accounts. I hope that is the case in Canada. I would reckon it is. But it could well be that the quality of accounting varies a bit across departments, and then you would have to focus on rectifying that situation, because, really, that shouldn't be the case. I would agree with that.
Let me just add this one thing. In the U.K., the preparation of the annual accounts is very much devolved to departments. The practice that you see is that some departments produce accounts much more quickly than others. Through that process, especially after the introduction of accrual accounting, there's also been a bit of competition between departments. So if you are one of the laggards, you're trying to catch up with the ones who report early on after the close of a fiscal year. So that has been quite helpful in the U.K.