I'll start, and then Mr. McPhee can add. I'll begin, and I'll ask Mr. Wiersema to help me as well.
On the question of electronic working papers, there actually has been quite extensive training already given to staff, and we have what we call a network of superusers, people in each one of the groups who are more expert and understand the capabilities. They're there to help people as they're doing their audits.
Obviously, for the people who aren't very familiar with it, the first time they go through it is going to require more time, but we actually just had a staff session today and one of the people was saying that now he's quite comfortable with it after doing it two or three times. Also, there are advantages to having the electronic files, in that you can update some of the permanent information quite easily from year to year. So there can be some efficiencies to gain from that.
On the question of training, we've done two major programs. One is on international financial reporting standards, which are the new accounting standards coming in, and the other is on the new Canadian auditing standards. I can perhaps ask Mr. Wiersema to explain that.