I'm a little hesitant to get into that, because I'm sure the CGAs would come back with a response that would disagree with me. I would tell you that all the components of both the CA qualification requirements and the CGA requirements, which include professional program requirements, the competencies and knowledge you need to write the examinations themselves, practical experience, and education--if it's a university degree, what's in the university degree--have been assessed by the Public Accountants Council in the province of Ontario, which I indicated has been set up under the legislation as the standards-setting and regulatory body. They did that through a rigorous process involving academics and practitioners and psychometricians. They did a thorough review, and it was their conclusion that at this point in time, the CGA in Ontario did not meet the standards they had set when you look at those aspects of the qualification program: education, examination, experience.
On March 31st, 2009. See this statement in context.