IFRS / Financial Reporting and Governance

Gord Fowler is currently the Chair of the Canadian Accounting Standards Board ("AcSB"). Prior to his appointment as Chair, he was Vice-Chair of the AcSB and Vice-Chair of the AcSB's IFRS Discussion Group.

Prior to joining the AcSB, Gordon was a member of the Emerging Issues Committee ("EIC") of the Canadian Institute of Chartered Accountants ("CICA"), which is the committee that provides authoritative interpretations of Canadian generally accepted accounting principles.

Gordon was also Co-Chair of the Securities Regulations Advisory Group which is the group that, on behalf of the CICA's Auditing and Assurance Standards Board, developed revised guidance in CICA Handbook Section 7110 - Auditor Involvement with Offering Documents of Public and Private Entities - CICA Handbook Section 7050 - Auditor Review of Interim Financial Statements, and CICA Handbook Section 7500 - Auditor Association with Annual Reports, Interim Reports and Other Public Documents. Gordon was Chair of the Working Group on Assistance to Underwriters which is the group that drafted CICA Handbook Section 7200 - Assistance to Underwriters and Others - issued by the Assurance Standards Board in 2001.

Prior to his retirement in 2010, Gordon was 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 focused on significant accounting and securities practice issues facing the Firm's clients, including major public company clients. Gordon was also a member of the KPMG International IFRS Panel

Prior to his transfer to NAPP, Gordon previously served as the engagement partner on several major audit clients of KPMG's Greater Toronto Office. He was also a KPMG Securities Reviewing Partner and an SEC Filing Reviewing Partner.

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.

Cameron McInnis 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.

Mandy Shapansky is president and chief executive officer of Xerox Canada. She was appointed to this position in July 2010. She is responsible for the business operations of Xerox Canada, including human resources, customer service, marketing, and sales.

Previous to this appointment, Mandy was CFO and chief of staff for Xerox Canada, where she was responsible for corporate financial strategy, planning and risk management, as well as audit, accounting and controllership functions. Mandy joined Xerox in 1985, and since that time has taken on a variety of increasingly challenging field and head office roles in marketing and finance.

Mandy's unconventional leadership and lateral thinking in the area of corporate finance has led Xerox Canada to be recognized as the leading operating company in the Xerox world. Her visionary approach to process optimization and cost control has enabled the company to consistently grow market share and revenue through a variety of economic climates.

In 2010, Xerox was named one of Canada's Top 50 Socially Responsible Corporations by Maclean's magazine, and in 2009 was ranked first in Fortune Magazine's most admired companies in the Computer Industry. The Xerox Research Centre of Canada was named one of 2009's "Top 10 places where Employees thrive," by Your Workplacemagazine.

Mandy holds an Honours B.A. in Economics from the University of Waterloo, and is a Chartered Accountant. She serves on the board of Altruvest and is a member of Financial Executives International Canada. She resides in Toronto with her husband and their four children.

Lisa Coulman's audit and assurance practice typically involves audits, reviews, and public company reporting for NASDAQ, NYSE and TSX-listed companies. Non-audit services include acquisition, carve outs and divestiture assistance, debt and equity financing, and accounting advice on complex accounting matters around software revenue recognition, business combinations, variable interest entities or accounting for equity instruments.

Lisa also has broad conversion experience with clients that convert their existing Generally Accepted Accounting Principles (GAAP) to a new set of accounting principles such as US GAAP or the International Financial Reporting Standards (IFRS). Lisa is currently working directly with 10 clients that are converting from Canadian GAAP to IFRS. For each conversion project Lisa is responsible for co-ordinating the expertise when required, assisting with the development of the project plans and the communication strategy for key stakeholders, providing experience and best practices to the client project team and facilitating completion on their specified timelines.

Lisa has extensive experience with public and private companies at all stages of growth and in various industries, including software and hardware, semiconductors, life sciences, entertainment, manufacturing, and aerospace. She has completed a secondment in the firm's National Auditing and Accounting department and a secondment in PricewaterhouseCoopers LLP (PwC) San Jose, California (Silicon Valley) office during the technology boom from 1999-2001.

A list of clients Lisa has provided services to include: Sandvine Corporation, Canada News Wire, CTVglobemedia, McCain Foods, Lorex Technologies, Vector Aerospace, Imax Corporation, Alliance Atlantis, Canwest, Cineplex, Hydrogenics, Atmel Semiconductors, Ironside Technologies, Research in Motion, Redknee Solutions Inc.

Jim Anderson is Executive Vice-President and Chief Financial Officer of Denison Mines Corp., a position he has held since 2004. Denison is a mining company that produces uranium and is listed on the TSX and the NYSE Amex. Since 2005, he is also Chief Financial Officer of Uranium Participation Corporation, a TSX listed company that holds uranium for investment purposes. Prior to that, he held the position of Senior Vice President and Chief Financial Officer at Rogers Cable Inc. Mr. Anderson, a Chartered Accountant since 1974, has held various senior positions in operations, marketing, development, accounting and finance at companies in the energy sector, including Westcoast Energy Inc. and Union Gas Limited. Mr. Anderson has completed the Executive Development Program at the Richard Ivey School of Business at the University of Western Ontario and obtained his B.A. from the University of Windsor.

Jason Boyd is a Charter Accountant with 16 years of industry experience within the controllership function and is an alumni of PriceWaterhouseCoopers. He is presently the Corporate Controller for the Greater Toronto Airports Authority, a publicly accountable corporation which operates under a ground lease arrangement with the Federal Government. The Greater Toronto Airports Authority operates and maintains the physical assets at Toronto Pearson International Airport and has annual revenues in excess of $1.1 billion, property & equipment of $5.5 billion and publicly traded debt of $7.3 billion. Jason and his accounting team began reporting under International Financial Reporting Standards March 31, 2011.

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 and treasury functions and is leading her team through 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.

Janet Allan, a partner with KPMG LLP, has over twenty-five years of experience in public accounting. She has served a broad range of clientele including higher education, school board, local government, not-for-profit organizations, owner managed businesses, hydro electric distributors and subsidiaries of public companies. Janet is also the National leader of the KPMG Technical Topic Team for Not-For-Profit GAAP and Government Accounting. In that role, Janet has assisted organizations to determine the appropriate accounting framework. Janet developed and presented training with respect to the new standards for not-for-profit organizations. Janet has contributed to the profession at the national and provincial levels and is a currently a member of the AcSB/PSAB Joint Not-for-Profit Task Force. Janet obtained her CA designation in 1982 and is a graduate of the University of Waterloo with a Bachelor of Mathematics (Chartered Accounting option).

Garry Cook, a proud born-and-raised Calgarian, has been involved in all areas of public accounting, including audits for public, private, and not-for-profit entities. Before founding his own public accounting practice, Garry worked as a senior partner in a local Calgary firm for over 20 years. He merged his practice with MacKay LLP in September 2006 and is currently managing director of the Calgary office.

Garry earned his CA designation in 1971 after acquiring his Bachelor of Commerce degree from the University of Alberta in 1968. In 2007, Garry was awarded the Fellow of the Chartered Accountant (FCA) designation, the highest designation the Institute of Chartered Accountants of Alberta (ICAA) bestows. In June 2010, Garry was honoured with a Distinguished Service Award at the annual Merit Awards Gala.

Garry has actively contributed to the accounting profession for years. He is a member of the Private Enterprise Advisory Committee of the CICA, was a member of the Emerging Issues Committee of the Canadian Institute of Chartered Accountants (CICA), chairman of the Chartered Accountants Education Foundation (CAEF), a member of the Non-Publicly Accountable Enterprises Advisory Committee which developed accounting standards for private enterprises and a member of the Alberta Advisory Committee for the TSX Venture Exchange. Garry has also served on the Future Directions of Accounting Task Force for the Institute of Chartered Accountants of Alberta (ICAA). Garry is also an instructor for the ICAA in various Professional Development courses.

Frank D'Andrea is the Director of Corporate Accounting and Reporting at Hydro One Inc., responsible for internal and external reporting and corporate accounting. Frank is also the Project Lead for Hydro One's IFRS and US GAAP conversion project. Frank has over 20 years of experience as a Chartered Accountant, having gained his prior audit working experience with PricewaterhouseCoopers before joining Hydro One.

Frank is a former member on several CICA Committees, including the Emerging Issues Committee (EIC), the Financial Reporting Conference Advisory Committee, the IFRS Conference Advisory Committee, the Financial Reporting and Governance Working Group and currently chairs the Canadian Employee Benefits Advisory Group. Frank is also a member (and former Chair) of the Canadian Electricity Association's Accounting and Finance Committee, and a past member of Financial Executives Institute (FEI) Canada's Committee on Corporate Reporting. Frank is also a member of the International Accounting Standards Board's Employee Benefits Working Group. He has also authored articles for CA magazine, Benefits Canada magazine, FEI Express, the Bottom Line Newspaper and Strategic Finance magazine. Frank is a regular speaker at financial reporting conferences.

Lisa Coulman's audit and assurance practice typically involves audits, reviews, and public company reporting for NASDAQ, NYSE and TSX-listed companies. Non-audit services include acquisition, carve outs and divestiture assistance, debt and equity financing, and accounting advice on complex accounting matters around software revenue recognition, business combinations, variable interest entities or accounting for equity instruments.

Lisa also has broad conversion experience with clients that convert their existing Generally Accepted Accounting Principles (GAAP) to a new set of accounting principles such as US GAAP or the International Financial Reporting Standards (IFRS). Lisa is currently working directly with 10 clients that are converting from Canadian GAAP to IFRS. For each conversion project Lisa is responsible for co-ordinating the expertise when required, assisting with the development of the project plans and the communication strategy for key stakeholders, providing experience and best practices to the client project team and facilitating completion on their specified timelines.

Lisa has extensive experience with public and private companies at all stages of growth and in various industries, including software and hardware, semiconductors, life sciences, entertainment, manufacturing, and aerospace. She has completed a secondment in the firm's National Auditing and Accounting department and a secondment in PricewaterhouseCoopers LLP (PwC) San Jose, California (Silicon Valley) office during the technology boom from 1999-2001.

A list of clients Lisa has provided services to include: Sandvine Corporation, Canada News Wire, CTVglobemedia, McCain Foods, Lorex Technologies, Vector Aerospace, Imax Corporation, Alliance Atlantis, Canwest, Cineplex, Hydrogenics, Atmel Semiconductors, Ironside Technologies, Research in Motion, Redknee Solutions Inc.

Gordon Beal is the Director of the CICA's Guidance and Support Group, which is the group responsible for technical support in areas such as IFRS, accounting standards for private enterprises, audit and assurance standards, governance in the corporate and non-profit sectors, and risk. Standards support is a critical element of the group and the extent to which IFRS implementation guidance can go before it becomes interpretation is a key issue they continuously monitor.

For the three years leading up to the adoption of IFRS Gord was the CICA's national leader for IFRS implementation support activities. Gord has worked closely with Canadian and international standards experts, and has communicated regularly with CA members from industry and professional practice to deliver a coordinated transition support strategy for IFRS and the new Canadian Auditing Standards.

Gord joined the CICA in 2004 and has worked in Knowledge Development and Education Services. During the 15 years prior to that, he held senior financial and operations management roles, leading large scale organizational change for publicly listed and privately held corporations. He has been an internal consultant with the Ontario government, and he began his career in audit and business advisory services with Ernst and Young. In addition, he has been a Board member and Audit Committee Chair for a non-profit organization and has volunteered with other non-profit organizations, providing guidance in the areas of governance and risk management.

Gord is a Chartered Accountant, with a Bachelors degree in Commerce and Economics from the University of Toronto, and a Master of Education in organizational development from Brock University.

Jean Paré has held the position of Vice President, Financial Reporting at Bombardier Inc. since 1999, with overall responsibilities for Bombardier's external financial reporting. In addition, he actively participates in due diligence projects in connection with business acquisitions and acts as expert for complex accounting issues and general accounting policy matters. Previously, he has held several positions including as technical partner in the Ernst & Young National Accounting Practice in Montreal for more than 10 years. He also held the position of Corporate Finance Director at the "Commission des valeurs mobilières du Québec" (now the "Autorité des Marchés Financiers") for several years, and has worked in other Ernst & Young offices, including London in the U.K. and Toronto.

He is a member of the IFRS Interpretation Committee since 2008, a member of the Financial Advisory Committee of the Autorité des Marchés Financiers and a former member of the Accounting Standard Board. He also participated in several committees related to professional matters, including the Independent Advisory Committee of the Office of the Auditor General of Canada. Furthermore, he regularly participates to different events related to financial reporting matters mostly as a guest speaker.

Paul Cherry 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 IFRS Advisory Council in January 2009 for a three-year term and has been reappointed for another two years..

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.

Peter Chant, FCA, is a recently retired 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 is the co-editor of and contributor to "iGAAP: IFRS for Canada", the Deloitte Canada 2700 page contribution to the IFRS literature. 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.

Tom Belyk, CA 1992 Ontario, has over 14 years experience in credit risk management while at Scotiabank, handling real estate, problem loans, plus large and small commercial credits across Canada, with prior experience in audit and forensic investigation with both Ernst & Young and Deloitte & Touche. A former member of the Private Enterprise Advisory Committee representing the Lender community.

Clark Seadon, CA 1986 Vancouver, Director Global Risk Management - Commercial Credit, Scotiabank Head Office, is a seasoned credit risk professional responsible for Scotiabank's largest Commercial Credits in Ontario, as well as the Bank's Franchising programs. In 2006 he was Scotiabank's representative for the Accounting Standards Board all-bank panel on Financial Reporting for Non-Publicly Accountable Enterprises.

Clark also supports the United Way by leading a 50+ team in the "Rat Race" an annual 5km run sponsored by Scotiabank.

Stephen Cooper was a Managing Director in the Equities business of UBS Investment Bank in London from 1997 to 2008. During this time his main role was as a publishing analyst and head of valuation and accounting research. He was also a member of the European and Global investment recommendations committees and the investment committee of the UBS pension fund in the UK. As a specialist in accounting, security valuation and finance he worked closely with many other professionals throughout the investment bank, including those involved in quantative and sector equity research, pension finance and corporate finance. As an analyst he advised many institutional investors around the world on investment issues, particularly on techniques of equity analysis, security valuation and related financial reporting issues. He also developed a number of valuation models for use in equity research. Mr Cooper has been recognised as a leader in his field and was voted the top European Valuation and Accounting analyst by in the Extel and Institutional Investor surveys on 10 consecutive occasions.

Mr Cooper has been actively involved in the IASB's work for a number of years through his participation in various IASB committees and other groups. He served on the IASB's advisory group for share based payments and more recently the joint IASB-FASB working group on financial statement presentation. He was a member of the Analyst Representative Group, the IASB's consultative group for analysts and investors, since its formation. He has also been a member of the financial reporting committee of the Institute of Chartered Accountants in England and Wales and the pensions accounting advisory group of the UK ASB. Mr Cooper was also an active member of the Corporate Reporting User forum, a group of analysts and investors formed to consider financial reporting issues.

Prior to joining UBS as an analyst Mr Cooper ran his own training and consultancy business providing education courses on accounting and finance for many of the leading global investment banks and institutional investors. Prior to this he worked in the corporate finance division of Schroders in London, which is now part of Citigroup, providing advice to corporate clients and working on various transactions, including company acquisitions, privatisations and capital raising.

Mr Cooper is a Fellow of the Chartered Association of Certified Accountants, qualifying as an accountant in 1983. He also has a masters degree in accounting and finance from the London School of Economics.

Peter Kinch is a Partner in the National Professional Practice office of Ernst & Young LLP with a particular focus on all of the pillars of the financial services sector. In this role, frequently under tight deadlines, he assists a number of clients and audit teams to meet the challenges of evolving complex financial reporting requirements. Beyond his significant experience in reviewing prospectuses and dealing with regulators, Peter also has extensive finance advisory-related experience in connection with business acquisitions and disposals, IFRS transition projects, due diligence, transition monitoring of transactions, governance advisory services, process/controls assurance and risk management. He contributes to a number of industry committees of the accounting profession. Peter is a mentor to many of EY's staff and younger partners and has a strong interest in creating an inclusive environment within the firm.

As a young teenager, Peter was a volunteer in his local community. Today,he balances off his demanding professional life as an active volunteer at the governance level with large and small not for profit organizations that advocate for social justice based on the concepts of human rights and equity. Typically, these organizations support disadvantaged Canadians with a goal to improving their lives through educational and economic opportunities so that they can live and thrive in their relationships and beyond in their community. His areas of interest include effective board governance that is linked to an organization's vision and mission, risk management, and strategy.

Richard Taylor is a Partner in Deloitte's Financial Advisory practice. He is a Chartered Business Valuator, a Chartered Accountant and has a Bachelor of Commerce degree. Richard has been involved in business valuation, financial litigation and related matters since 1985, acting on behalf of shareholders in connection with companies engaged in diverse industries in Canada and the United States. He has direct industry experience as the Vice President, Finance of a commercial real estate development and consulting firm. Richard continues to lecture across Canada on the topic of business valuation and is a past member of the Board of Directors of the Canadian Institute of Chartered Business Valuators.

Richard is a member of Deloitte's IFRS steering committee and an IFRS technical expert for Deloitte's financial advisory practice. Richard has authored articles on IFRS and is delivering IFRS training to Deloitte's financial advisory professionals across Canada.

Dale Hajdu has over 30 years experience providing accounting, auditing and business advisory services and is a member of the Quality Assurance team who establishes and monitors quality standards for the firms accounting and auditing practice and oversees quality control on audits, reviews and compilations and advising on technical accounting and auditing matters. Dale was previously the managing partner of the Welland office, specializing in the construction and manufacturing industries. Dale was a member of the firm's Audit Approach Working Group that developed and implemented new risk-based approaches to auditing.

Dale has presented to clients, CEOs and CFOs on topics including financial instruments and hedge accounting as well as to CEOs and CFOs in the not-for-profit sector on financial reporting and various methodologies for managing the reporting process.

Dale is a member of the Institute of Chartered Accountants of Ontario (ICAO) and the Canadian Institute of Chartered Accountants (CICA). He is the Chairman of the ICAOs Practice Inspection Committee and is the former treasurer of the Art Gallery of Mississauga. Dale formerly sat on the boards of the Welland Community of Living and the Notre Dame Alumni Association and was a fundraising committee member for YMCA Welland.

Kate Ward MBA, CA, joined the Accounting Standards Department as a Principal in January of 2003. She is responsible for various projects related to Financial Instruments including the development of the new standard for private enterprises 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.

Nancy Estey, CA, is a Principal on the staff of the Canadian Accounting Standards Board (Board) in Toronto. Nancy has primary responsibility for all IFRS and private enterprise employee future benefit issues, and for the Canadian accounting standards for pension plans. Currently, she is developing improvements to the private enterprise accounting standards for employee future benefits. She has been responsible for projects to develop the pre-changeover standards on generally accepted accounting principles, general standards of financial statement presentation and inventories. She also served as Secretary to the Board.

Ms. Estey has an Honours B. Math degree from the University of Waterloo's co-operative program, and obtained her CA designation while working with Thorne Riddell (now KPMG) in Toronto. Prior to joining the Board staff, she held various financial positions with Xerox Canada.

Marc Belaiche (pronounced "BA-LAY-SH") is President of TorontoJobs.ca (www.TorontoJobs.ca), an internet recruitment and staffing company specializing in helping companies find candidates in the Greater Toronto Area.

TorontoJobs.ca is also a Profit Hot 50 Fastest Growing Companies in Canada winner and is publisher of TorontoEntrepreneurs Magazine.

Marc has been in the recruitment industry since 1995. Prior to TorontoJobs.ca, Marc was a Recruiting Manager in the staffing industry. Prior to that, Marc worked at Prudential Insurance and KPMG in accounting and auditing roles.

Marc is a Chartered Accountant and is a member of the Human Resources Professionals Association (HRPA) and is on the Toronto HRPA Events Committee as well as on the Board of the Halton-Peel C.A. Association. Marc has made many radio and television appearances as well as conducted many presentations on recruitment across Canada.

Marc has extensive experience in on-line advertising, e-commerce and recruitment.