With over 25 years in public accounting, Paul Cherry has served as Chief Accountant of the Ontario
Securities Commission, senior technical partner of PricewaterhouseCoopers in Toronto, and Director of
National Accounting & Auditing Services of Coopers & Lybrand (Canada). He also served as the Canadian
representative on the International Accounting Standards Committee and chairs its Standing Interpretations
Committee.
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THE CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS 277 Wellington Street West Toronto ON M5V 3H2 Canada Tel: 1.416.977.3222 Fax: 1.416.977.8585