Thank you, Mr. Chair.
On the issue of professionalization of the senior accounting function, of recruiting and retaining individuals with a professional designation in accounting, does that add an additional burden of cost to the department? In the past, have those functions been staffed? You mentioned that in the past only 32% or 33% held a professional designation in the senior accounting function, but now it's upwards of 80%. Is there a consequence on the overall resourcing of the function?