I read with great interest the recommendation of the committee on that issue. It gives us the intent of the legislator, and I really appreciate seeing the recommendation. It's going to help us in doing our job.
However, as I mentioned in my testimony, I'm also a citizen who must respect the law. In those cases in which you as a legislator tell us to do something and the accounting standards tell us something else, I'm going to be torn, sir. I'm one of those 15 Canadians who sit on public sector accounting boards, but I do not want to usurp the right of the legislators. It is your role to tell us the standards you want us to follow; it is not for a private sector accounting board to tell us that.
In the future, when there's a problem--because there will be some problems--at least the auditing routine will be very clear. If there's a problem, a potential difference of opinion, the Auditor General will be informed at that time, before the transaction is recorded, just as any external auditor would be advised in the private sector so that will not happen.
It will happen in the future, no matter what, sir.