Thank you, Mr. Chair.
Mr. Wiersema did note that there is no international consensus on the benefits of accrual appropriations. In fact, there is nothing authoritative that suggests this is the way to go. There is no standard-setter that has suggested this is the way to go, so it's therefore not a requirement. It's not even recognized generally as a best practice.
Australia, which tried it out, concluded that the accrual appropriations led to a loss of transparency and has decided to re-implement cash-based appropriations. So there's nothing authoritative to support this.
Mr. Wiersema has expressed the Office of the Auditor General's preferences, but in terms of actually demonstrated benefits--and I do say demonstrated as opposed to hypothesized benefits--there is no international evidence of that. That is why there is no consensus. That is why standard-setters have not gone that route. So, as I say, it's the Office of the Auditor General's preference at this point in time.