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　　The public interest demands efficient capital markets supported by sound financial information.
 
　　Investors base decisions on this information, and its accuracy and reliability are important characteristics. Furthermore, reliable financial information has significant public policy implications through its ability to influence the economy.
 
　　In the United States, an independent auditor oversight process was established by the Public Company Auditing Oversight Board (PCAOB), which was created by the Sarbanes-Oxley Act of 2002. For Canada's capital markets to remain competitive, CGA-Canada believes this country’s oversight framework needs to be as robust as that of the U.S.
 
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