Financial Reporting/Governance

Don Drummond was born and raised in Victoria, British Columbia, where he graduated from the University of Victoria. He subsequently received his M.A. in Economics from Queen's University.

Mr. Drummond joined the federal Department of Finance upon completing his studies at Queen's. During almost 23 years at Finance, Mr. Drummond held a series of progressively more senior positions in the areas of economic analysis and forecasting, fiscal policy and tax policy. His last three positions were respectively, Assistant Deputy Minister of Fiscal Policy & Economic Analysis, Assistant Deputy Minister of Tax Policy & Legislation and most recently, Associate Deputy Minister. In this latter position Mr. Drummond was responsible for economic analysis, fiscal policy, tax policy, social policy and federal provincial relations. In particular, Mr. Drummond coordinated the planning of the annual federal budgets.

Mr. Drummond joined the TD Bank in June 2000 as Senior Vice President and Chief Economist. Mr. Drummond leads TD Economics' work in analyzing and forecasting economic performance in Canada and abroad. For Canada, this work is conducted at the city, provincial, industrial and national levels. TD Economics also analyzes the key policies which influence economic performance, including monetary and fiscal policies.

Mr. Drummond travels widely across Canada and abroad, speaking to TD clients and various groups about the Canadian economy and its prospects and he is frequently quoted by the media on economic and policy issues.

Canadian GAAP is changing with the adoption of IFRSs, the development of a separate GAAP for private enterprises and a renewed focus on not-for-profit organizations. This session will highlight the AcSB's current priorities and activities.

Linda F. Mezon, currently holds the position of Chief Accountant, Royal Bank of Canada, where she is responsible for accounting policy and oversight of Auditor Independence requirements, including coordination of processes supporting disclosure control quarterly certifications, meeting both Canadian and U.S. requirements. Linda is responsible for the interpretation and application of Canadian and U.S. GAAP, as well as leading the assessment of the planned move to International GAAP in 2011.

Other notable experience outside of financial services has been with Glaxo Wellcome, where she participated in the merger of Glaxo and Burroughs Wellcome in Canada, and with Federal Mogul Corporation, where she served as International Marketing Manager. She has also held senior financial positions at Nortel Networks, Bell Mobility and Motorola. She has four years of combined experience in public accounting, with Coopers & Lybrand LLP in Canada and Price Waterhouse in the United States. She is both a Chartered Accountant and a Certified Public Accountant, and holds a Bachelor of Arts Degree in Accounting from Michigan State University and a Masters of Business Administration from the University of Detroit.

Linda is also a member of the Canadian Accounting Standards Board.

IFRS will shortly be Canadian GAAP. This session will discuss the overall direction and priorities of the IASB, the key projects it is undertaking and their implications for Canadian companies adopting IFRS.

PAUL G. CHERRY, FCA was appointed chair of the Canadian Accounting Standards Board in May 2001 and retired from that position in June 2009. He assumed the post of chairman of the International Accounting Standards Board's Standards Advisory Council in January 2009 for a three-year term.

Paul holds a Bachelor of Commerce from Queen's University and received his CA designation in 1974 at which time he became a Member of the Institute of Chartered Accountants of Ontario. In 1991, Paul became a Fellow with the Ontario Institute and in 2000 he became a Fellow with the Institute of Chartered Accountants of New Brunswick.

Paul has over 25 years experience in public accounting. He has served as Chief Accountant of the Ontario Securities Commission, Senior Technical Partner of PricewaterhouseCoopers in Toronto and Director of National Accounting and Auditing Services of Coopers & Lybrand. Paul also served as a Canadian Representative on the International Accounting Standards Committee and chaired the IASC Standing Interpretations Committee from 1997-2001. Paul is also a former member and chair of the Canadian Emerging Issues Committee.

This session will discuss the practical issues of IFRS implementation from the perspective of the regulator, the advisor and, perhaps most importantly, the preparer.

Gord Beal is a Principal with the Canadian Institute of Chartered Accountants (CICA) and the Project Leader for the CICA's Implementation Support Strategy on the Transition to International Standards.

Gord joined the CICA in 2004. During the past three years with Continuing Education, his focus has been on financial reporting and governance, with the most recent priority being the transition to IFRS. Previously, as a Principal with Knowledge Development, his focus was on corporate governance and risk management.

Prior to joining CICA, Gord had more than 10 years in senior financial and operations management, leading large scale organizational change for both public and privately held corporations. He currently is on the Board of Directors and Chairs the Audit Committee for a Toronto-based non-profit organization.

Gord is a Chartered Accountant, has a Bachelors degree in Commerce and Economics from the University of Toronto, and a Bachelor of Education from Brock University.

Joanne Barradas is the Director of Accounting at OPG. Joanne joined OPG in 2007 and was previously the IFRS Conversion Manager at OPG up until June 2009. With her recent appointment, she continues to be responsible for delivering the IFRS conversion and has taken on the additional responsibility of corporate accounting, external reporting and accounting policy. Joanne has been instrumental in driving forward OPG's implementation efforts in adopting IFRS and puts OPG very well positioned for its full conversion to IFRS. She actively participates in the IFRS committees that OPG has established to oversee its implementation efforts. Prior to joining OPG, Joanne spent over 10 years in public accounting, most recently as a Senior Manager with Deloitte Canada's National office, providing accounting advice on financial instruments under IFRS, Canadian GAAP, and US GAAP. She spent several years in Deloitte's Complex Accounting and Transaction Expertise Group and their North American Capital Markets Group. She has also previously worked for a chartered bank. Joanne is a Chartered Accountant and a member of the Institute of Chartered Accountants of Ontario.

Kelly Gorman is a Manager in the Corporate Finance Branch of the Ontario Securities Commission. She is responsible for leading a team that reviews offering documents, continuous disclosure filings, applications for discretionary relief and insider reporting. Prior to joining the Commission, she worked at the Office of the Superintendent of Financial Institutions, and more recently was the Director of Shareholder Reporting for a large public company in Canada. Kelly completed her Chartered Accountant designation with Ernst & Young in 1992.

Massimo Marinelli, CA is a partner in the Canadian practice. He serves clients in the real estate and hospitality, manufacturing and utilities industries.

Relevant experience

• Over 20 years serving clients in the real estate and hospitality and construction industries, providing audit, due diligence and other assurance services.
• Co-ordinating partner for multinational public clients, with extensive experience in equity and debit offerings, as well as IPOs and SEC reporting requirements.
• Advisor and auditor to companies undergoing the transition to International Financial Reporting Standards (IFRS).
• Member of the Auditing and Assurance Standards Board (AASB) Task Force on the audit of internal controls over financial reporting.

Professional affiliations

• Institute of Chartered Accountants of Ontario
• Audit Committee Chair, Heart & Stroke Foundation of Ontario

Julie M. Desjardins is a chartered accountant and an independent consultant in the area of performance measurement and reporting.

She co-authored Management's Discussion & Analysis: Guidance on Preparation and Disclosure, Disclosing the Financial Impact of Climate Change and Other Environmental Issues, Executive Briefing Climate Change and Related Disclosures, Environmental Performance and Shareholder Value Creation, Environmental Performance: Measuring and Managing What Matters and Climate Change: A Hot Topic for Chartered Accountants.

She is a member of the Canadian Standards Association Technical Committee on Climate Change, the Carbon Disclosure Project Canada Advisory Group, the Climate Disclosure Standards Board and the Project Advisory Committee for the International Auditing and Assurance Standards Board's project on assurance engagements on carbon emissions information.

Ms. Desjardins is a recipient of two Governor General of Canada medals for dedication to community service.

The AcSB will finalize a new GAAP for private enterprises later this year. This session will focus on explaining the key differences expected between existing and new Canadian GAAP. It will also discuss the decisions a private enterprise will face in adopting GAAP for private enterprises, including timing and whether to adopt IFRS instead.

Allan Foerster, with over 30 years of professional experience has provided senior financial leadership to multi-national corporations and private entities. As President of CFO 2 GO INC., Allan has provided contract CFO expertise to many emerging technology companies in the Waterloo Technology Triangle. In addition to acting as CFO, Allan has led the raising of over $10 million dollars for companies to provide funding to support growth and the development of technology. Recently a funded company was sold for a 10 times return to the investors.

Allan Foerster is also a member of the Accounting faculty at Wilfrid Laurier University teaching graduate and undergraduate senior accounting courses and regularly lectures in the CMA education programs. A frequent contributor to the National Post and Business News Network, Allan Foerster has regularly provided support and insight to accounting standards to the business community.

Recently, Allan Foerster has served on the task force developing accounting standards for Private Enterprise in Canada.

Mark Walsh, FCA, has been a Principal with the Accounting Standards Board (AcSB) since 2001 and was appointed Chair of the Emerging Issues Committee in April 2004.

Mr. Walsh has been involved in a number of AcSB projects and has most recently been heavily involved in the development of the proposed GAAP for Private Enterprises.

Prior to joining the AcSB, Mr. Walsh held senior financial positions with Imperial Oil Limited in Toronto and Calgary. He was a member of the Accounting Standards Board from 1998-2001 and of the Emerging Issues Committee from 1988-98. An active member of Financial Executives International (Canada), he is a Trustee and the Treasurer of the Canadian Financial Executives Research Foundation and a past Chair of the Committee on Corporate Reporting.

Mr. Walsh graduated with a B.Sc. (Econ.) from the London School of Economics and an M.B.A. from the University of Chicago. He is a Chartered Accountant and was awarded the FCA designation in 2000.

This session will discuss which IFRSs are in the process of changing, what their impact will mean on the changeover in 2011, and how to incorporate these changes into your transition plan. It will also look at the merits of early adoption of the changes.

Gord C. Fowler, FCA is currently a partner in the National Office of KPMG LLP, serving as the National Partner-in-Charge, Accounting Standards in KPMG's Department of National Assurance and Professional Practice ("NAPP"). In this role, Gordon focuses on significant accounting and securities practice issues facing the Firm's clients, including major public company clients. He is also a Securities Reviewing Partner and an SEC Filing Reviewing Partner.

Gordon is also a member of the KPMG International IFRS Panel, which is the body responsible for the formulation of the worldwide policies of KPMG International in respect of International Financial Reporting Standards (IFRS) and all matters in relation to the International Accounting Standards Board (IASB).

Gordon is Vice Chair of the Accounting Standards Board ("AcSB") of the Canadian Institute of Chartered Accountants ("CICA"). Prior to joining the AcSB, Gordon was an active member of the Emerging Issues Committee ("EIC") of the Canadian Institute of Chartered Accountants ("CICA").

Gordon is Co-Chair of the Securities Regulations Advisory Group which is the group that advises the Auditing and Assurance Standards Board on auditing and reporting matters affecting publicly trade entities.

Gordon graduated from Queen's University with a Bachelor of Commerce degree in 1971. He qualified as a Chartered Accountant in Alberta in 1973. He started his accounting career with KPMG in 1971 in Calgary, and has been in the Toronto, New York and National Offices of KPMG. In 2000, Gordon was elected a "Fellow" of the Institute of Chartered Accountants of Ontario.

The session will focus on the general principles of IFRS 1, which involves a complex mix of retrospective application, mandatory exceptions and optional exemptions. The session will also focus on transition and disclosure requirements, emphasizing important disclosures required in the first reporting period of 2011 as well as providing practical examples of presentation and disclosure.

Clair Grindley is an Associate Partner in the Canadian National Office of Deloitte and Touche and focuses on IFRS consultations, training and education and advisory services. Clair is currently assisting a number of clients in IFRS implementation projects as either a core member or advisory member of the implementation team. Clair is the editor of the Deloitte IFRS transition newsletter, provides IFRS training services and clients and other Deloitte professionals and is also a frequent speaker at IFRS events, often speaking about first-time adoption and implementation issues. Prior to focusing on IFRS, Clair worked on areas such as business combinations and goodwill. Clair is a chartered accountant in both England and Wales and Canada.

Benoit Caron, CA is the Director responsible for the adoption and implementation of International Financial Reporting Standards (IFRS) for Canada Post Corporation. Benoit provides advices and recommendations to the Vice-President Finance and Comptroller on all IFRS policy aspects involving accounting and financial reporting matters for CPC and its three subsidiaries, as well as matters relating to the accounting profession. Benoit is also an active member of the IFRS Crown Corporation Steering Committee, a committee which representatives from the federal Crown corporation sector are interested in working together toward the implementation of IFRS.

Benoit served in a number of roles in his tenure at Canada Post prior leading this conversion exercise for a 7 billion dollars Corporation, including the preparation of the consolidated financial results, the design and implementation of Internal Control over Financial Reporting for the Financial Closing and Reporting and the managing of external financial audits.

Prior to joining Canada Post, Benoit was conducting financial audit engagements with Deloitte. Mr. Caron has earned a Graduate Diploma in Accountancy and a Bachelor of Commerce (Specialization Accounting) and possesses the Chartered Accountant (CA) designation.

This session outlines expected changes to financial instrument standards and their effect on Canadian reporting entities. The impact on transition to IFRS as well as changes to private enterprises and not-for-profit organizations will be explored.

Karen Higgins is a partner in the National office of Deloitte & Touche LLP and was previously the leader of the Greater Toronto Area Complex Accounting and Transaction Expertise (CATE) Group. She is one of the leaders of the IFRS Services Group for the Canadian firm focusing on the development and delivery of IFRS training and IFRS implementation services to clients. She advises clients across all industry sectors with a focus on the financial services industry.

Ms. Higgins is the Canadian subject matter leader for the financial instruments, hedging and derivatives advisory practice. She is responsible for providing accounting and advisory services to clients for complex derivatives, structured transactions or hedging issues, as well as being responsible for the implementation of the financial instruments related accounting standards under Canadian GAAP, US GAAP and IFRS. Ms. Higgins is a client service team member for clients with significant treasury or derivative financial instrument activities.

Ms. Higgins is a frequent speaker at both internal and external conferences including Acumen, Infonex, Insight and Executive Enterprises and has authored several publications on these topics.

Kate Ward, MBA, CA, joined the Accounting Standards Department as a Principal in January of 2003. She is currently working to finalize a new standard for Financial Instruments for use by private entities. She also monitors international developments related to financial instruments as well as the joint IASB/FASB Revenue Recognition project. Prior to joining the AcSB staff, she worked for many years in the banking industry holding positions in Accounting Policy, Controllership, Risk Management, Training and Account Management with a particular focus on derivatives.

This session will build around recent developments in US GAAP and financial reporting, focusing on:

• Recent SEC regulatory developments and "hot topics", and the impact of these developments on SEC registrants
• New and proposed FASB Standards and Interpretations, including FASB Positions, and EICs

Carolyn Anthony, CA, CPA (NJ) is an SEC consulting partner in the National Office of PricewaterhouseCoopers LLP, where she provides technical consulting services to the firm's SEC registrant clients. She recently returned to the Canadian practice after completing a two-year tour with the US National Office, working in their SEC-Foreign Private Issuer Group. During her tour, Carolyn assisted several European companies with first-time adoption of IFRS and provided technical SEC review services to foreign reporters. Carolyn also spent time at the Ontario Securities Commission ( 1998-2000) as a senior reviewer within Corporate Finance.

Gary J. Van Haren is a Consulting Partner of PricewaterhouseCoopers LLP, Chartered Accountants. He is actively involved in consulting on various aspects domestic and cross-border financial reporting by Canadian companies, ranging from small businesses to some of Canada's largest companies. In addition to involvement with annual reporting by public companies, Gary has significant involvement in ecurities offerings, merger and acquisitions transactions and US GAAP/SEC reporting by public companies.

Albeit painful, progress ultimately results from crisis. The current downturn is causing companies to challenge their risk management processes and ask how they can further improve their risk management efforts. The reality is that most risk functions will be asked to do more with the same or limited additional resources. There is a strong drive to improve risk coverage through better use of existing resources and to deliver more value from their respective functions. The challenge for most organizations will be to find increased efficiencies in the way their risk management functions operate and define the improvements that create the greatest value. We believe the answer to these challenges can be found by carefully considering how best to balance risk, cost and value across the enterprise. Companies that effectively address this challenge are more likely to outperform their competitors.

Nadeem Mansour, MBA, CIA, CISA, is a senior manager in the advisory practice of Ernst & Young LLP and his area of focus is risk management, internal control and internal audit advisory as well as process improvement initiatives. He has over 15 years of experience in professional services serving clients in various industries and helping executive management setup the risk management and compliance functions as well as advising the C-suite on finance-related matters. Nadeem authored Ernst & Young's thought-leadership publication on the new SEC Management Guidance and NI 52-109 and applying a top-down, risk-based approach in management's assessment. He is currently in process of publishing an article on the impacts of IFRS adoption on internal control and management certification. Nadeem is a Certified Internal Auditor and Certified Information Systems Auditor and has an MBA from the Rotman School of Management, University of Toronto.

Mr. Garofalo, CA, ICD.D, has been with the company since 1998. Before joining Agnico-Eagle, Mr. Garofalo served as Treasurer of Inmet Mining Corporation, an international mining company. Mr. Garofalo serves on the Boards of Directors, Audit and Corporate Governance committees of Agnico-Eagle and Stornoway Diamond Corporation. Mr. Garofalo is a graduate of the University of Toronto (B.Comm.) and is a Chartered Accountant.

This session will address current financial reporting topics relevant to market participants, including the changeover to IFRS, status of IFRS amendments, and the impact of recent FASB and IASB accounting pronouncements on the Canadian accounting environment.

Cameron L. McInnis, CA, CPA is the Chief Accountant of the Ontario Securities Commission, and is responsible for providing specialized accounting advisory services to the Commission, its senior management and staff, as well as market participants. He joined the OSC in 2001 and has served as Manager in the Corporate Finance branch of the OSC as well as Associate Chief Accountant at both the OSC and the British Columbia Securities Commission. Cameron worked at a major accounting firm for several years prior to beginning his securities regulatory career in 1999, and he obtained his CA designation in 1993 after graduating from the University of British Columbia with a Bachelor of Commerce Degree.

This session will look at the impact of the transition to IFRS from a different perspective - from outside the office of the finance department. Representatives from other areas such as treasury, information technology, and human resources will discuss their roles in the implementation.

Susan Campbell is the Vice President Finance at Cineplex Entertainment Limited Partnership. Susan has been with Cineplex since 2003 and is responsible for the financial reporting, planning and budgeting and treasury functions and is leading Cineplex's IFRS conversion plan. Prior to joining Cineplex Susan worked in the mining and high tech industries in addition to working for a number of major accounting firms. Susan obtained her CA designation in 1988 after obtaining her Bachelor of Commerce Degree from Queen's University in 1986.

Chris Anderson, CA(NZ), CISA, CMC, CISSP, is a Partner at Grant Thornton Consulting, leading the GTA Business Risk Services practice. Chris has over twenty-four years experience providing information systems audit, control and security advisory services to public sector, corporate and entrepreneurial clients. Chris has significant expertise and experience in information security assessment and consulting services, and practiced fulltime in this area from 1988 to 2002 as leader of the information security advisory services practice of a "Big 4" professional services firm. Chris' information security experience includes not only noteworthy information security assessment projects for financial services and telecommunications companies, but also participating in, and directing, projects to design and implement information security management frameworks, technologies and processes in support of client business strategies and objectives.

Jason Boggs is a partner with PricewaterhouseCoopers LLP (PwC) in the Capital Markets Group practice based in Toronto. Jason has over ten years of international experience, including working with IFRS since 2002 in assisting clients understanding the impact of IFRS on their financial statements and on their transactions.

Loyd Zadorozny is a National Partner and a senior consulting actuary in the Retirement, Risk and Finance business in Mercer's Toronto office. Loyd is also a former leader of a Retirement Unit in Toronto, and a former leader of Mercer's Post-Retirement Benefits Group. He joined Mercer in 1986 and has multi-faceted consulting experience in our different consulting areas. He acts in actuarial and client management roles for several significant Mercer clients.

Loyd has been a member of Mercer's accounting specialist team, and was a key member of the CICA Public Sector Accounting Board Task Force on Employee Future Benefits between 1998 and 2001. In this role, he was the central technical advisor to the committee as it deliberated and implemented substantial changes to the Canadian Public Sector Accounting Standards for pensions and non-pension, post-retirement and post-employment benefits.

Loyd is a Fellow of the Society of Actuaries and a Fellow of the Canadian Institute of Actuaries. He graduated from Queen's University in 1986 with an Honours Bachelor of Commerce.

Major mainstream institutional investors in Canada and worldwide are increasingly seeking environmental (especially climate change), social and governance information to factor into their investment analysis and portfolio decisions. Why? Where do they find this information? Do current disclosure requirements meet these emerging information needs? This session will map this evolving disclosure landscape, flagging key trends and developments that companies need to be aware of to attract analyst coverage and better market appreciation of underlying risk and value.

Jo-Anne Matear joined the Ontario Securities Commission in 2003 and has been a member of the Corporate Finance Branch management team since 2006. Prior to joining the OSC, Jo-Anne practiced corporate and securities law at Blake, Cassels & Graydon LLP in Toronto, Ontario and at Clifford Chance LLP in London, England. She was called to the bar in Ontario in 1998 and in England and Wales in 2003. At the OSC, Jo-Anne has worked on several policy initiatives and is currently leading the OSC initiative on corporate sustainability reporting.

Alan Willis CA is a consultant on governance, sustainability and business reporting.

He served on the Steering Committee of the Global Reporting Initiative from its start-up in 1997 until 2002 and also contributed to the GRI's G3 sustainability reporting guidelines in 2006. He was a judge for the Sustainability Reporting category of the CICA Corporate Reporting Awards from 1993 to 2006.

Alan directed the development of the CICA's original MD&A Guidance in 2002 and 2004, and co-authored a number of subsequent guidance publications in the series Building a Better MD&A, including the 2008 guidance on MD&Aamp; disclosures about climate change. He co-authored CICA's briefings about climate change and related disclosures for executives (2008) and boards of directors (2009).

There are only a few audit committee meetings left before the adoption of IFRS. With oversight responsibility for MD&A disclosures related to implementation planning and progress, and the impact of IFRS on financial reporting, the Audit Committee has a significant role to play. This session will provide advice on what audit committees will be expecting with respect to the IFRS transition.

MStephen McCourt, CA is a partner at Collins Barrow Toronto LLP. Collins Barrow is Canada's largest association of Chartered Accounting firms and the eighth largest group of chartered accountants in Canada with more than 40 offices from coast to coast. They serve companies from a cross section of industries and at all stages of their development from large publicly traded companies to emerging and owner managed businesses.

Stephen provides assurance services in the capital markets practice. Further, he is the co-lead of the IFRS transition for the clients of Collins Barrow Toronto and has been involved in providing training and services to the firm's clients and staff. He earned his B.Acc and M.Acc at Brock University. He has experience in working in both public practice and industry allowing him to provide practical insights into business and accounting matters.

This session will help you plan for your 2010 and 2011 audits and help answer the question: What are your auditors thinking? This session will include:

• Completeness of the implementation plan and execution
• IFRS 1 adjustments and comparative results
• Documentation considerations
• Internal controls

Jeremy Jagt is a partner in the Assurance and Business Advisory Services practice of Grant Thornton's GTA. He is in his 15th year of public practice with Grant Thornton. In addition to his role as an audit partner, serving a variety of public and private entities, Jeremy is a member of the firm's IFRS Advisory Services practice. Over the past 2 years he has been providing training and advice on the implications of IFRS and is assisting a number of clients with their IFRS implementation projects. Jeremy hopes to bring an auditors perspective to the IFRS transition to you today.

Ingrid Obendorf is a manager in the National Quality group of Grant Thornton. She monitors international developments related to IFRS, facilitates internal professional development and external publications and provides support for practitioners within the firm. Prior to joining the quality group, she worked in the assurance practice participating in several IFRS audit and conversion engagements.

This session will highlight key aspects of the form and content of the auditor's report under t he CASs and how they differ from existing reports. Topics to be covered include the auditor's standard report, the new approach to Emphasis of Matter paragraphs, and matters in which there continue to be misunderstandings - such as the respective roles of the auditor and management regarding the financial statements, including internal control and fraud.

Ken Krauss commenced his career in Regina, Saskatchewan in 1980 where he was elected an FCA in 1993; moved to Ontario in 1994 and joined Deloitte National Office in 2001; elected an FCA in Ontario in 2009.

Ken Krauss is a partner at Deloitte & Touche responsible for technical assurance matters for the Canadian Firm; Canadian Firm's representative on DTT global technical policies and methodology group.

He is current Chair of the Auditing and Assurance Standards Board; member of the Board for 7 years in total.

Canada is moving towards IFRS during a period of great economic uncertainty. This session will provide practical advice on topics and issues entities may wish to address in their MD&A.

Karyn Brooks is Senior Vice-President & Controller of Bell Canada Enterprises, Canada's largest telecommunications company. In this role, she is responsible for external reporting, internal controls, accounting services and revenue assurance. Prior to joining Bell in 2003, Karyn held senior financial positions in the pipeline industry.

Karyn was appointed to the Accounting Standards Oversight Council in April 2006, the Canadian Performance Reporting Board in January 2006 and is a member of the IFRS Advisory Committee to the Canadian Accounting Standards Board. Karyn also is a member of the IASB's Standards Advisory Council and IFAC's Professional Accountants in Business Committee. She is a member and Chair of the Board of Directors of FEI (Canada). She also sits on the Board of Trustees at Queen's University and is Chair of the Audit Committee. Karyn holds a Bachelor of Commerce from Queen's University and is a Chartered Accountant.

Peter Chant, FCA is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. He has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accounting for joint ventures that was published by the G4+1. He is currently the Chair of Task Force on Non-GAAP Performance Measures of the Canadian Performance Reporting Board of the CICA. He has a Ph.D. in Accounting and Information Systems from Northwestern University.

Fred Pynn joined Price Waterhouse in 1981 and worked in the Calgary Audit and Insolvency practices. In 1987 he joined Bissett & Associates Investment Management Ltd. as Controller. Over a 20 year career at Bissett Mr. Pynn held various administrative, research and portfolio management positions of increasing responsibility. On January 1, 2006 he was appointed President of Bissett Investment Management, a part of Franklin Templeton Investments which had acquired Bissett in 2000. Mr. Pynn resigned from Bissett on June 30, 2008.

Mr. Pynn graduated from the University of Calgary (B.Comm., 1981), earned his Chartered Accountant designation in 1985, the Chartered Financial Analyst designation in 1989 and the Institute of Corporate Directors designation in 2009.

Mr. Pynn is a member of the Institute of Chartered Accountants of Alberta, The CFA Institute, The Institute of Corporate Directors and the Financial Executives Institute of Canada.

IFRS will have a significant impact on many aspects of your business including the control environment, internal control over financial reporting, and CEO/CFO Certification of Disclosure in Issuers' Annual and Interim Filings. This session will help you address these critical issues related to your IFRS transition.

Terry Hatherell is the Services Leader for Deloitte's Greater Toronto Area Enterprise Risk Services Practice and also co-leads the Canadian Firm's CEO/CFO Certification Services Practice. He has extensive experience in assisting many organizations with internal audit services and in addressing the requirements of CEO/CFO Certification. His many clients cross a wide range of industries including consumer business, manufacturing, mining and media. Terry also has extensive experience in enterprise risk management and facilitation with both executive management and Boards of Directors. Terry is a frequent conference speaker on the topics of CEO/CFO Certification, internal audit best practices and enterprise-wide risk management.

Terry is a graduate of University of Western Ontario and also has a Diploma in Accounting from Wilfrid Laurier University. Terry is a Chartered Accountant and a member of the Institute of Chartered Accountants of Ontario and the Institute of Internal Auditors.

Kathryn Constantopoulos is a Partner in the Deloitte Enterprise Risk practice in Toronto. She has significant experience in developing methodology, performing quality reviews, providing training for and executing CEO/CFO certification services at both the entity level and process level. Kathryn has been extensively involved with multiple SOX 404 and 52-109 filers in various industries. Specific experience related to certification includes:

• Assessing companies' certification approaches and programs
• Scoping and planning activities
• Entity level and process level methodology and documentation tool development and execution
• Quality assurance
• Awareness and detailed training development and facilitation
• Aggregation of deficiencies and remediation planning
• Control Rationalization
• Building sustainable certification processes and organization structure

Kathryn also has extensive experience in internal audit services, including developing, assessing, training and running internal audit departments for a variety of organizations crossing many industries.

This session will discuss the new executive compensation disclosure requirements as well as the OSC's experience in disclosures made to date.

Andrew MacDougall is a partner in Osler's Business Law Department and a respected advisor to boards and in-house counsel on a wide variety of general corporate and commercial legal issues.

Andrew is experienced in merger and acquisition transactions, including asset acquisitions and dispositions, public and private share purchase transactions, share subscriptions and investments, take-over bids, issuer bids, amalgamations and going-private transactions, as well as corporate reorganizations and restructurings. He also advises individuals and companies on various forms of commercial alliances including shareholder, partnership and joint venture agreements.

He has a long-standing interest in corporate governance matters, beginning with his involvement as a staff member of the Toronto Stock Exchange Report on Corporate Governance in 1994 and continuing with his current participation as a member of the Risk Management and Governance Board of the Canadian Institute of Chartered Accountants. That board oversees the publication of guidance materials for boards of directors and senior executives on corporate governance and risk and control, including its well known "20 Questions" series of director publications.

Andrew is also an active member of Osler's Executive Compensation practice and regularly advices domestic and foreign issuers on corporate, securities and governance issues relating to compensation matters, including plan design and executive compensation disclosure obligations.

Michael Tang holds the position of Senior Legal Counsel with the Corporate Finance Branch of the Ontario Securities Commission. Before joining the Commission, Michael held the position of Associate with the New York law firm of Cleary, Gottlieb, Steen & Hamilton. Before law school, Michael held a number of auditing positions with the professional services firm of Deloitte & Touche. Michael is admitted to practice law in New York (2000) and Ontario (2003), and is a member of the Institute of Chartered Accountants of Ontario. Michael received a Juris Doctor degree from Yale Law School in 1999 and a Bachelor of Commerce degree from the University of Toronto in 1992.

There are significant audit implications arising from the adoption of IFRS. This session will discuss the non-authoritative guidance developed by the Task Force on Audit Implications of Adopting IFRS.

Michael Cox, CA is a Toronto based partner with Ernst & Young LLP and is the leader of Ernst & Young Canada's IFRS initiatives for the financial services industry. Michael, a Canadian Chartered Accountant, has 15 years experience in auditing and advising complex financial institutions. He spent much of the past 10 years with Ernst & Young's Global Financial Services practice in London, UK and Singapore. Prior to his return to Toronto in 2006, Michael's primary clients were large banking institutions reporting under IFRS as their primary GAAP. Michael has significant experience in assisting clients with IFRS first time adoption issues around complex standards, including financial instruments, loan loss accounting, accounting for securitization activities, business combinations, and impairment of long-lived assets. Michael is currently the lead partner supporting a number of financial institutions in their conversion efforts from Canadian GAAP to IFRS, and is a regular presenter at internal and external technical training events.

There are many different users of financial statements. How is the move to IFRS going to affect each of them? Are they ready for the transition? How can the preparers of IFRS statements help the users to better understand those statements? This panel will discuss the impact that IFRS has had on their work.

Throughout Blair Carey's career in finance, he has always focused his intellectual curiosity on uncovering the "real" facts behind the story. In his current role as Vice President, Investments at Third Eye Capital his work focuses on the due diligence and investment analysis of each of prospective investment. Prior to his work at Third Eye, as an Associate at Abacus Private Equity he provided research, due diligence and valuation services to Abacus' operating entities and focus its new initiatives. Before Abacus, Blair was a Senior Analyst at independent equity research firm, Accountability Research Corporation, where he provided research coverage and/or published on over 100 companies in a variety of industries. He has worked as a business valuator and expert witness in various litigation support cases and shareholder transactions. As a result of these experiences Blair has developed a deep understanding of accounting rules and methods, and has an expert understanding of the valuation of asset securitization transactions, pensions, and a variety of synthetic instruments.

In addition to a Bachelor of Commerce in Finance and Economics, Blair is a CFA charterholder. He has gained a thorough understanding of Canada's regulatory landscape vis-à-vis other jurisdictions by serving as a member of the CFA Institute's Canadian Advocacy Council (he was Chair from 2006 to 2008) for almost a decade, and is currently the Vice Chair of the Users Advisory Council of the Accounting Standards Board of Canada and is Canada's representative on the Analysts Representative Group of the International Accounting Standards Board. Additionally, Blair serves on several charity boards and advisory councils and was a CFA exam grader from 2005 to 2007.

Anthony Scilipoti is a founding partner of Veritas Investment Research. He holds a Bachelor of Commerce from the University of Toronto and was designated a Chartered Accountant in 1997 and a Certified Public Accountant in 1999. Anthony began his career at Arthur Andersen & Co. and honed his forensic accounting skills at Rosen & Associates Limited, an independent litigation and business valuation firm. He is a member of the Association of Certified Fraud Examiners.

In 2004, Anthony was appointed to the CICA's Emerging Issues Committee and in 2006 was awarded the Award of Distinction by the Institute of Chartered Accountants of Ontario for his impact and leadership in the accounting profession. Anthony is currently on the CICA's User Advisory Council.

Anthony is also a part-time accounting instructor in the MBA and BBA Programs at York University's Schulich School of Business, where he was nominated for the Teaching Excellence Award in 1997 and 2003. A number of Anthony's cases have been published in Cases in Financial Accounting: A Principles Based Approach, First Addition, 2006.

Anthony is a frequent media commentator and public speaker on issues related to financial accounting and disclosure. He is considered an industry expert in special situations related to accounting.

Anne Wilson is currently IFRS Project Leader in the Canada Revenue Agency. Over the last 15 years she has worked in CRA/Revenue Canada in various technical and management positions within Compliance Programs Branch, addressing GST and income tax issues. She provides guidance to technical advisors as well as field auditors in dealing with various domestic technical issues identified in the course of their tax audits.

Tom Enright is a proven leader with extensive senior executive experience having recently retired from the position of President and CEO of CNW Group, a global leader in news and information distribution services. Tom was with CNW Group for fourteen years and led that organization through a major expansion of electronic communication services for public companies and played a leading role in developing new platforms for professional communicators. Tom will continue as an independent director of the CNW Group board in the role of Deputy Chairman. Prior to joining CNW Group Tom had extensive experience working with public companies having spent fifteen years with the Toronto Stock Exchange. He has been an active member and long time supporter of CIRI. In 2008, Tom was awarded a Lifetime Achievement Award in investor relations by IR Magazine. He is also the recipient of an Arbor Award from the University of Toronto and the first Honorary Chair of the University of Toronto at Scarborough, Mentorship Program. Tom received an Arbor Award from the University of Toronto in 2003 and the University of Toronto Scarborough Alumni Award in 2004. Tom was the first Honorary Chair of the University of Toronto at Scarborough Mentorship Program.

In 2008 Tom was awarded the Lifetime Achievement Award in investor relations by IR Magazine.

Based on practical experience, this workshop will show you how you can effectively and efficiently complete your transition to IFRS by January 1, 2010. It will cover issues such as:

• Determining what's important
• Analyzing your technical options
• Developing your implementation plan
• Creating an effective internal control system
• Reporting

Geoff Rodrigues, CA, ORMP is a Partner in MNP's Toronto office, where he provides consulting services across various industries in the areas of Enterprise Risk Management, Internal Audit, and Canadian and US regulatory compliance through NI 52-109 and SOX 404 certification to publicly listed companies.

Geoff manages Sarbanes-Oxley compliance projects for companies with up to $500 million in revenue, including performing project planning, scope analysis, risk assessment, internal control documentation, testing, and monitoring, remediation activities, and report writing. Geoff began his risk management career in Chicago, Illinois, performing SOX 404 consulting services for Fortune 500 companies. Prior to Geoff's risk management experience, his portfolio included conducting external audits for SEC reporting issuers, providing forensic and investigative accounting services, as well as a variety of advisory services to help businesses meet their goals.

Geoff is a frequent speaker on risk management topics, including the CICA's In-depth GAAP program on internal controls over financial reporting and NI 52-109 certification and Infonex on Implementing Anti-Fraud Programs.

Geoff earned his BCom degree at Ryerson University and is a Chartered Accountant (CA) and an Operational Risk Management Professional (ORMP). Geoff has also completed the Canadian Securities Course and is a member of the Canadian Institute of Chartered Accountants (CICA), Institute of Chartered Accountants of Ontario (ICAO), Institute of Internal Auditors (IIA), and the International Council for Operational Risk Management (ICORM).

Michael Strain, CA, is a Senior Manager in MNP's Toronto office where he specializes in assisting clients identify areas of focus, research alternative accounting treatments, and offers suggestions for effective and efficient implementation approaches. Michael deals primarily with public companies, privately held businesses, and companies with other regulatory requirements. He has over twelve years of public practice and industry experience, including over six years with a Big Four firm in Canada, and is proficient in Canadian GAAP, US GAAP, and International Financial Reporting Standards. He has extensive experience in the public sector working for clients in a wide variety of industries including banking, insurance, investment funds, not-for-profits, and manufacturing.

Michael has led several accounting policy conversion projects including the adoption of the new financial instruments rules at TD Bank Financial Group and the adoption of the accounting rules for variable interest entities at GE Capital in Stamford, Connecticut. Michael's IFRS experience includes being the lead technical resource on the IFRS conversion project at TD Bank Financial Group and leading the IFRS conversion for the Australian subsidiary of GE Capital.

Michael earned his BComm from Queen's University and is currently an audit committee chair and director for Orange Benefit Fund. He has conducted a number of speaking engagements on topics such as Accounting for Derivatives and Hedge Accounting, and he is also an IFRS instructor for the Institute of Chartered Accountants of Ontario.

Jason Kingshott works in the Assurance Services group dealing primarily with public companies, privately held businesses and companies with other regulatory requirements. Jason has over ten years of public practice experience, including seven years with a Big Four firm in Canada and the Cayman Islands and is proficient in Canadian GAAP and IFRS. Jason has experience in both the public and private sectors involving a diverse group of industries including financial services, oil and gas, technology, not-for-profits, healthcare, manufacturing and natural resources.

Jason's past experience includes providing IFRS interpretations and financial statement IFRS compliance reviews of financial services companies to other Big Four offices throughout Europe and the United States. His past clients include Corel Corporation, Cayman National Bank, Axent Technologies Inc., Berkley Resources Inc. and RohMax Canada Inc. Since joining MNP, Jason has provided IFRS services for a number of companies including Reliable Energy Inc., Horizon North Logistics Inc., Scomi Oiltools Ltd., Pacific Lottery Corporation, Connacher Oil & Gas Limited, Group IV Semiconductor, Diamondcore Resources Ltd., Sunstone Opportunity Fund, Mountain View Credit Union, Pacific Rodera Energy Inc., Real Estate Insurance Exchange, Badger Income Fund, Baden Technologies Inc., Enerchem International Inc. and Petrolifera Petroleum Ltd. In addition, Jason has facilitated internal IFRS training sessions and has delivered IFRS training for the Institute of Chartered Accountants of Ontario (“ICAO”) and Infonex.

Sean Du Plessis has over twelve years of experience in both industry and public practice. Prior to joining MNP, Sean's IFRS experience included leading and completing the IFRS conversion for Barclays Bank PLC (“Barclays”) in twelve African countries and Rand Merchant Bank (Dublin) Ltd; the Irish subsidiary of a large South African merchant bank.

Upon successful completion of Barclays' conversion, Sean was appointed Barclays' IFRS technical accountant for Africa and was responsible for training at the head office and country level, financial statement IFRS compliance, documenting processes impacted by IFRS for Sarbanes-Oxley and reviewing the latest IFRS standards and amendments. Since joining MNP, Sean has provided IFRS services for Reliable Energy Inc., Horizon North Logistics Inc., Pacific Lottery Corporation, Group IV Semiconductor, Sunstone Opportunity Fund, Mountain View Credit Union, Pacific Rodera Energy Inc., Real Estate Insurance Exchange, Badger Income Fund, Baden Technologies Inc., Enerchem International Inc. and Petrolifera Petroleum Ltd. In addition, Sean has facilitated internal IFRS training sessions and has delivered IFRS training for the Canadian Institute of Chartered Accountants (“CICA”), the Institute of Chartered Accountants of Ontario (“ICAO”) and Infonex.

The adoption of IFRS is expected to fundamentally impact the financial statements of real estate enterprises. Through financial statement analysis and discussion, participants will discover the main differences between Canadian GAAP and IFRS in accounting for real property which will include standards that relate to property, plant and equipment and investment properties. The workshop will highlight some practical conversion planning strategies and provide useful tips that should be considered for an effective transition. The course will also cover the increased disclosure requirements of IFRS and other issues specific to the real estate industry.

Jo-Ann Lempert specializes in the application of accounting principles to complex transactions under both Canadian Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). She was formerly a Manager in the Professional Practice Group of RSM Richter, one of Canada's top accounting and business advisory services firms. Her experience includes advising clients and conducting training courses on such matters as variable interest entities, business combinations, goodwill, intangible assets, financial instruments, hedging and derivatives. Jo-Ann is currently a contributing author for the Canadian Institute of Chartered Accountants, a Course instructor for the Order of Chartered Accountants of Quebec and IASeminars an independent provider of training courses around the world on international financial reporting issues, and is a consultant advising accounting firms and corporations on the proper application of Canadian GAAP and IFRS.

This workshop will familiarize participants with the accounting and disclosure requirements of IFRS 6 and the current status of the IASB's on-going extractive industries project. It will review the key Standards that affect the mining industry, including IFRS rules on exploration, impairment of assets, property, plant and equipment, closure and environmental liabilities, and derivative and hedge accounting.

Dean Braunsteiner, a partner in the Audit and Assurance Group in Toronto, is the Canadian Mining IFRS Leader. Dean has significant experience with multinational mining companies ranging from exploration stage enterprises through to top tier producers. Dean provides public companies with audit and assurance services, including advice on implementing new accounting standards and assistance with acquisitions and divestitures. He also has significant experience with initial and secondary public offerings.

As IFRS Leader for the Mining sector Dean oversees the provision of IFRS services to our clients. He has also been involved in a number of thought leadership pieces in relation to the adoption if IFRS in Canada.

James Lusby is an experienced senior manager in the Audit and Assurance Group in our Toronto office. James is focused on the Mining Group, including audits of US and Canadian public companies, as well as SOX 404 compliance. James is the Canadian representative on an internal global mining group as well as the part of the firm's audit methodology team focusing on the quality of audit engagements.

James is an IFRS sector champion for the mining industry and has assisted the initial IFRS conversion projects of a number of Canadian mining companies.

Transitioning to IFRS will be a significant change for many Canadian companies. This one-day workshop will help you with your company's transition to IFRS. IFRS topics are covered by providing an understanding of the related international standard, highlighting the significant changes on transition from Canadian GAAP, and addressing transitional provisions that provide relief for first-time adopters of IFRS. The workshop covers areas such as property, plant & equipment, business combinations, employee benefits, share-based payments and financial assets/liabilities, as well as outlining some financial reporting considerations for first-time adopters.

Bruce Byford is a partner at Grant Thornton with full-time IFRS responsibilities. He is the IFRS practice leader for Grant Thornton in Alberta and is also responsible for Grant Thornton's transition to IFRS nationally, including planning and managing the implementation from a competency development perspective. Bruce is currently the partner responsible for many of Grant Thornton's IFRS client engagements in Alberta and leads three IFRS industry peer groups.

Bruce joined the Calgary office of Grant Thornton four years ago after spending many years as an audit and business advisory partner with Grant Thornton in the Greater Toronto Area. Bruce has worked with a wide variety of clients, including oil and gas and related services companies, transportation companies, manufacturers, distributors, real estate companies, professional service firms and non-profit organizations. Bruce also has extensive presentation experience both within Grant Thornton and externally.