Specifications

Certified General Accountants
Association of Canada
100 — 4200 North Fraser Way
Burnaby, British Columbia
Canada V5J 5K7
www.cga.org/canada
 CGA-Canada, 2011, 2010, 2006, 2001, 1999, 1998
Reprinted in 2010
All rights reserved. These materials
or parts thereof may not be reproduced
or used in any manner without the prior
written permission of the Certified General
Accountants Association of Canada.
Printed in Canada