"WE'RE favorably rounding the comer after a certain quantity of indisputably tough times.

"WE'RE favorably rounding the comer after a certain quantity of indisputably tough times," says David Smith, president and chief executive of the Canadian Institute of Chartered Accountants (CICA). "I'm extremely positive about what has been accomplished from one side the cooperative efforts of the Canadian accounting profession, along with sway business and the regulatory community, to make sure that our financial reporting rule is the best it can be."

Anthony Ariganello, president and chief executive of CGA-Canada, is elated by the agency of the developments in Ontario in the past year. Bill 213 passed in late 2002 make opened up public accounting to all qualified CGAs, CMAs and