Accounting Standards Oversight Council


Peter Jewett – Chair
Miville Tremblay – Vice-Chair
Shelley Brown
Susan L.H. Campbell
Paul Cherry
Lois Fine
Marie Giguère
Annie Giraudou
Brenda Leong
Thomas Linsmeier
John McKenzie
Lorraine A. Moore
Richard Neville
Tricia O’Malley
Robert Palombi
Jocelyn Patenaude
Catherine Riggall
Carolyn Rogers
Elaine Sibson
Martha Tory
Tom Trainor
Jean Vincent
Diana Whalen
Christine Wiedman
Heather Wolfe

Staff contact

Harry Klompas


Peter Jewett, LLB
Appointed: April 1, 2016
Term expires: March 31, 2019

Peter Jewett is a retired senior partner of Torys LLP where he practiced corporate and securities law, with an expertise in national and international mergers and acquisitions and corporate finance. He is experienced in advising senior management and boards of directors on a broad range of topics, including current issues of corporate governance. He has sat on boards of both public and private companies and not-for-profit organizations, including his current position as Chair of the Shaw Festival.

Peter has served on numerous committees investigating securities and corporate law for the Ontario Securities Commission and the Canadian Bar Association. He taught securities regulation in the University of Toronto’s Faculty of Law and is a frequent speaker at conferences on securities law, corporate law, corporate governance and legal opinions.

Peter lives in Uxbridge, Ontario.


Miville Tremblay, MA, MBA, CFA, ICD.D
Appointed: April 1, 2016
Term expires: March 31, 2019

Miville Tremblay was appointed Senior Director, Regional Representative of the Bank of Canada in February 2017. He is a member of the Bank’s Monetary Policy Review Committee, Financial Systems Review Committee and Pension Fund Investment Committee.

Previously, Miville worked at the Caisse de dépôt et placement du Québec in Montreal, where he was Director of Strategic Intelligence. He also worked for several years as a financial journalist, particularly for La Presse. At the start of his career, Miville taught Canadian politics at the State University of New York. He is also the author of two books on finance and business. Miville has received numerous distinctions, such as the Atkinson Fellowship in Public Policy and the Prix du livre d’affaires PricewaterhouseCoopers. He has been active in many volunteer organizations, including as Chair of CFA Montréal.

Miville lives in Montreal.


Shelley Brown, FCPA, FCA, ICD.D
Appointed: April 1, 2018
Term expires: March 31, 2021

Shelley Brown has more than 25 years of board experience, serving on not-for-profit, association, and for-profit corporate boards. Recently retired from her role as Partner at the Vancouver office of Deloitte Canada, she also has extensive industry expertise in the areas of oil and gas, mining, forestry, technology, financial services, and manufacturing. Shelley was previously elected to serve as a member of the Deloitte’s Board of Directors for three consecutive terms, where she was a champion for gender diversity and inclusion.

She is a past CPA Canada Board Chair and Board member, and served on several CPA Canada committees and task forces.

Shelley has received numerous awards including four years on the list of Canada’s Top 100 Most Powerful Women, earning her a position on the Women’s Executive Network Hall of Fame. She has also received the Lifetime Achievement Award from Women in Finance in Vancouver and the Business in Vancouver “Influential Women in Business Award”.

Shelley lives in Vancouver


Susan L.H. Campbell, CPA, CA
Appointed: April 1, 2018
Term expires: March 31, 2021

Susan CampbellSusan L.H. Campbell is the Senior Vice President, Finance for Cineplex Entertainment Limited Partnership, where she leads a department of more than 50 in the delivery of comprehensive financial services including, accounting, internal/external reporting, tax, and treasury functions.

Susan is known for her expertise in providing business advisory services to large, medium, and entrepreneurial organizations across a wide range of industries. She has successfully structured multiple acquisitions to grow Cineplex and its businesses, including playing a major role in the acquisition of Famous Players Limited Partnership.

Susan lives in Limehouse, Ontario.


Paul Cherry, OC, FCPA, FCA
Appointed: January 1, 2014
Term expires: March 31, 2020

Paul Cherry was appointed Officer of the Order of Canada in 2012, for “his commitment to improving financial reporting, notably through his leadership in developing international accounting standards.” The Order of Canada is Canada’s senior civilian honour, recognizing a lifetime of outstanding achievement, dedication to community, and service to the country.

Paul served as Chairman of the IFRS Advisory Council from 2009 to 2013, previously acting as Chair of the Accounting Standards Board (AcSB). In that role, Paul spearheaded Canada’s work on adopting International Financial Reporting Standards. Before joining the AcSB in 2001, he served as a partner at PwC Canada.

Paul lives in Saint John.  


Lois Fine, CPA, CGA
Appointed: April 1, 2013
Term expires: March 31, 2019

Lois FineLois Fine has over 30 years of accounting experience in the not-for-profit and charitable sector. She is currently the Director of Finance and Information Technology at YWCA Toronto, a multi-service agency serving women and girls since 1873. In her role, Lois oversees an annual budget of over $30 million. She has been YWCA’s Director of Finance since 1996. In 2011, Lois oversaw the finances for YWCA Toronto Elm Centre, an $80 million 300-unit green and affordable housing project for women in downtown Toronto, which opened its doors that same year.

She is currently the Treasurer of the Board of the Parkdale Queen West Community Health Centre and the Playwrights Guild of Canada. Lois has also consulted widely in the not-for-profit sector, serving agencies, private and public foundations, and government-funding bodies. An experienced instructor, Lois has taught ļ¬nancial management at the Schulich School of Business, as part of the Emerging Leaders and ONCoop Programs, seeking to equip leaders in the non-profit sector with the tools required for leadership.

Lois lives in Toronto.


Marie Giguère, Ad. E.
Appointed: April 1, 2017
Term expires: March 31, 2020

Marie GiguereMarie Giguère has extensive experience and expertise in commercial and corporate law, mergers and acquisitions, as well as regulatory compliance and corporate governance. She was most recently Executive Vice President, Legal Affairs and Secretariat at the Caisse de dépôt et placement du Québec. Marie began her career in the national law firm of Fasken Martineau in 1976.  She subsequently served as Senior Vice-President, Corporate Affairs, and General Secretary of the Montréal Exchange before becoming Senior Vice-President, Chief Legal Officer and Secretary of Molson Inc.

Marie is a board member of the TMX Group, as well as Governor Emerita of McGill University. She is a former member of the board of CBC Radio Canada, and of the board of governors of McGill University.

Marie lives in Montreal.


Annie Giraudou, CPA, CA, MBA, FLMI, CFSA, CRMA, ASC
Appointed: April 1, 2013
Term expires: March 31, 2019

Annie Giraudou is Senior Vice-President and Chief Risk Officer,  at Ivanhoé Cambridge Inc. She is in charge of  transaction and portfolio risk analysis, implementing an integrated risk management policy and managing the integrated risk management, business continuity, and environmental risk and compliance teams of Ivanhoé Cambridge, amongst other responsibilities.

Prior to this role, Annie was the Vice-President, Internal Audit at Ivanhoé Cambridge, where she was in charge of the audit planning, reporting, and managing the internal audit team for Ivanhoé Cambridge and Otéra Capital.  Before transferring to Ivanhoé Cambridge, she was Senior Director of Internal Audit at the Real Estate Group, where she brought together the internal audit functions of the four real estate subsidiaries of the Caisse de dépôt et placement du Québec: SITQ, Ivanhoé Cambridge, Otéra Capital and Cadim. . She has also held audit roles at Standard Life Assurance Company of Canada, Sun Life Assurance Company of Canada, Canadian Pacific Limited, and Coopers & Lybrand, Laliberté, Lanctôt.

Annie lives in Montréal.


Brenda Leong, LLB
Appointed: April 1, 2014
Term expires: March 31, 2020

Brenda Leong was appointed Chair and Chief Executive Officer of the British Columbia Securities Commission in 2009. In this role, she leads the Commission to meet its strategic objectives and public interest mandate to ensure market integrity and investor protection. As a member of the Canadian Securities Administrators, North American Securities Administrators, and International Organization of Securities Commissions, Brenda represents the Commission on emerging issues in securities regulation.

Previously, Brenda served as the Commission’s Executive Director and Chief Enforcement Officer from 2004 to 2009. She practiced corporate law with a Vancouver law firm earlier in her career.

Brenda lives in Vancouver.


Tom Linsmeier, CPA (WI), MBA, PhD
Appointed: October 20, 2016
Term expires: March 31, 2020

Tom LinsmeierTom Linsmeier is Professor and Thomas G. Ragatz Accounting and Law Distinguished Chair at the Wisconsin School of Business. He previously held professorial appointments at the University of Iowa, the University of Illinois at Urbana-Champaign, and Michigan State University. Tom’s research focuses on the role of accounting information in securities markets. His work has been published in numerous academic and professional accounting and business journals.

Tom was formerly a member of the U.S. Financial Accounting Standards Board. Also, he served as Academic Fellow and Special Consultant to the Office of the Chief Accountant at the U.S. Securities and Exchange Commission, and as President of the Financial Accounting and Reporting section of the American Accounting Association.

Tom lives in Madison, USA.


John McKenzie, CPA, CMA, MBA, BBA
Appointed: April 1, 2017
Term expires: March 31, 2020

John McKenzieJohn McKenzie is Chief Financial Officer, TMX Group. John joined TMX Group in 2000 as Director of Finance and Administration, and previously held executive positions in Corporate Strategy and Development, and Corporate Finance. In his prior roles, John led TMX Group's financial and strategic planning efforts and managed various TMX acquisitions, including the Maple transaction, Montréal Exchange and Shorcan, as well as the resulting integration initiatives.

In September 2013, John became Chief Operating Officer and Chief Financial Officer of The Canadian Depository for Securities Limited (CDS), Canada's equity and fixed income clearing house, and a wholly owned subsidiary of TMX Group. In July 2015, he was named President of CDS. John has served on a number of boards and is currently a member of the Payments Canada Stakeholder Advisory Council.

John lives in Burlington.  


Lorraine A. Moore, MBA, ICD.D
Appointed: April 1, 2018
Term expires: March 31, 2021

Lorraine Moore, MBA, ICD.DLorraine A. Moore is President, Accelerate Success Group since 2013, and has worked with several national clients. She is a strategically focused leader with an unbroken record of delivering bottom line results. Lorraine has a unique blend of executive corporate roles and director experience, as well as experience founding and running a highly successful and recognized business. She has significant experience in risk oversight, cyber security and information technology, post M&A integration, strategy formulation and execution, as well as executive performance.

Lorraine has served on several boards and committees including, Hospice of London, United Way of London & Middlesex and Calgary, Telus Spark, and Mount Royal University.

Lorraine lives in Calgary.


Richard Neville, CStJ, FCPA, FCA
Appointed: April 1, 2010
Term expires: March 31, 2019

Richard Neville recently retired as Vice President of Finance and Administration and Chief Financial Officer of the Royal Canadian Mint. He is a former Chair of the Board of Directors of Alterna Savings, and Alterna Bank. Richard is currently on the Board of Directors of Alterna Savings and is Chair of the Finance and Audit Committee. He is a former External Audit Committee Member of the Canadian Security Intelligence Agency and the Canadian Border Services Agency. Currently, Richard is on the Board of Directors of Saint John Ambulance and is Chair of the Finance and Administration Committee. He has been named a Commander of the Order of Saint John.

Richard began his public service career with National Health and Welfare before moving to the Treasury Board of Canada Secretariat as a Financial Project Officer. He later held the positions of Assistant Deputy Minister, Corporate Policy and Planning and Assistant Deputy Minister, Corporate Services at Public Works and Government Services Canada until returning to the Treasury Board of Canada Secretariat as Assistant Comptroller General and Assistant Secretary.

From 1999 to 2003, Richard was the Deputy Comptroller General of Canada.

Richard lives in Ottawa.


Tricia O’Malley, FCPA, FCA
Appointed: April 1, 2013
Term expires: March 31, 2019

Tricia O’Malley’s extensive experience in accounting standard setting is comprised of many leadership roles, whether as part of an organization or serving on a board. She has served two terms as the Canadian Accounting Standards Board Chair (1999-2001 and 2009-2010), and was a member of the International Accounting Standards Board (IASB) from 2001 until 2007. She then acted as the IASB’s Director of Implementation Activities until she returned to Canada in 2009. She is a former chair of the International Forum of Accounting Standard Setters, an informal network of organizations with the responsibility for setting or reviewing accounting standards in their various jurisdictions.

In 2011, Tricia was named one of Canada’s Top 100 Most Powerful Women by the Women’s Executive Network. She received the Queen Elizabeth II Diamond Jubilee Medal in 2012 and in 2016, she received an honorary Doctor of Laws degree from the University of Waterloo. She is currently a member of the board, and chair of the Audit Committee, of Assuris, the entity that protects the benefits of Canadian life insurance policyholders, chair of the Audit Committee of The Salvation Army, Canada and Bermuda, and chair of the Actuarial Standards Oversight Council.

Tricia lives in Stratford.


Robert Palombi, Hon. BSc.
Appointed: October 24, 2014
Term expires: March 31, 2021

Robert Palombi is Managing Director and head of Standard & Poor’s Rating Services in Toronto. In this role, he is responsible for building relationships with financial market participants in Canada. In his outreach activities, he is focused on facilitating a broad understanding of Standard & Poor’s role in capital markets.

Rob is responsible for publishing Standard & Poor’s views on Canadian macroeconomic conditions, and monitoring the effect of broad changes in Canada’s economy on credit quality trends and rating transition behaviour.

Rob lives in Toronto.


Jocelyn Patenaude, FCPA Auditor, FCA
Appointed: April 1, 2018
Term expires: March 31, 2021

Jocelyn Patenaude, FCPA Auditor, FCA

Jocelyn Patenaude is Partner – Professional Practice for BCGO S.E.N.C.R.L., a Montreal based accounting firm, where he is responsible for certifying adherence to professional standards by partners and employees. He oversees and approves reports issued by the firm, and ensures that the firm is up to date on complex and technical issues in accounting and audit.

Jocelyn served as a Board member for the Ordre des comptables agréés du Québec (2007- 2009), as well on the Audit committee, and in several working groups. He has also been actively involved with the AcSB, serving as a Board member (2008 - 2015) and on the Private Enterprises Advisory Committee (2010 - 2018).

Jocelyn lives in Montreal.


Catherine Riggall, MBA, ICD.D
Appointed: October 24, 2014
Term expires: March 31, 2021

Catherine Riggall is a past Vice President, Business Affairs at the University of Toronto, and was responsible for non-academic operations, including financing and investment management, controller’s department and facilities.

She has had numerous vice president and senior management positions in banking and financial services, including the Canadian Imperial Bank of Commerce, Canada Trust and Moore North America.

Catherine has extensive board experience and has served as a financial advisor and chair on noted boards, such as the Stratford Festival, the Stratford Festival Endowment, McClelland and Stewart Ltd., and YWCA Canada.

Catherine lives in Stratford.


Carolyn Rogers, CPA, CMA, MBA, ICD.D
Appointed: October 20, 2016
Term Expires: March 31, 2020

Carolyn RogersCarolyn Rogers is currently the Assistant Superintendent in the Regulation Sector of the Office of the Superintendent of Financial Institutions (OSFI). In this executive role, she is responsible for OSFI’s policy-related functions, including capital, accounting, legislation and approvals. Internationally, Carolyn represents OSFI on the Basel Committee on Banking Supervision.

Prior to joining OSFI, she served as Superintendent and Chief Executive Officer of the Financial Institutions Commission, the integrated financial sector regulator of British Columbia. Carolyn also chaired the Independent Advisory Group on Real Estate Regulation in British Columbia, the Canadian Council of Insurance Regulators and the Canadian Credit Union Prudential Supervisors Association.

Before entering the provincial public service, she had various roles in the private sector, including as Chief Financial Officer and Chief Executive Officer of a private company. Carolyn also worked in the financial services sector at several credit union organizations and at a major bank.

Carolyn lives in Ottawa.


Elaine Sibson, FCA, ICD.D
Appointed: April 1, 2014
Term expires: March 31, 2020

Elaine Sibson has been a practicing accountant providing tax and advisory services since 1974. She retired from PricewaterhouseCoopers LLP in 2007 after 20 years as a tax partner. Elaine is currently on the Board of Canadian Blood Services. Previously, she was the Chair of the Canadian Tax Foundation Board, a member of the Workers Compensation Board of Nova Scotia, and was Audit Chair of the board of Nova Scotia Power Inc.. Elaine has served on a number of community boards, including the Atlantic Institute of Market Studies, the IWK Health Centre, and Dalhousie University’s Centre for Family Business  and Regional Prosperity.

Elaine lives in Halifax.


Martha Tory, FCPA, FCA, CMC
Appointed: April 1, 2013
Term expires: March 31, 2019

Martha Tory is a retired partner of Ernst & Young LLP where she led the healthcare, not-for-profit, and university assurance industry groups in Canada.

Martha also has an extensive background in professional and community service organizations  acting as Board Chair and Treasurer. She is currently on the board of a number of organizations, including Atomic Energy of Canada Limited, Sunnybrook Health Sciences Centre, George Brown College and Imagine Canada Standards Council. Previously, Martha has held board positions with the United Way of Greater Toronto and Trinity College (University of Toronto).

Martha served several years as a member of CPA Canada's Not-for-Profit Advisory Committee.

Martha lives in Toronto.


Tom Trainor, CPA, CA, MBA, CFA, CFP, CLU
Appointed: April 1, 2014
Term expires: March 31, 2020

Tom Trainor is currently the Managing Director of Hanover Private Client Corporation, which he founded in 1999. Hanover advises clients on the breadth of their personal financial affairs, utilizing advanced practices and knowledge employed by leading financial institutions and multi-family offices.

Previously, Tom was a Vice President with J.P. Morgan in both New York and Toronto and advised international companies and families on investments, acquisitions, divestitures, financing and risk management strategies. He is currently a member of the AICPA Personal Financial Planning Executive Committee, is a past President and board member of the Toronto CFA Society, and was chair of the Private Client, Governance and Audit committees. Tom was also Vice Chair of the Private Wealth Advisory Committee of the CFA Institute, which advised the professional body on the developments in the international private wealth area.

Tom lives in Toronto.


Jean Vincent, FCPA, FCA, CAFM, BAA
Appointed: June 9, 2017
Term expires: March 31, 2020

Jean VincentJean Vincent is President and General Manager of the Native Commercial Credit Corporation (SOCCA) since its creation in 1992. As an Aboriginal financial institution that plays a leading role in the economic development of many First Nations in Quebec, SOCCA provides commercial financing to Aboriginal-controlled businesses in the start-up or expansion phase.

He is the President and General Manager of the Aboriginal Savings Corporation of Canada (ABSCAN). Established in 2005, this corporation offers Aboriginals savings products adapted to their needs and, supplies financial support in the form of guaranteed loans in the real estate, institutional and commercial sectors.

Jean is the Vice-Grand Chief of the Huron-Wendat Nation. He was active in the development of the National Aboriginal Capital Corporation Association for which he was the Treasurer. Jean played a prominent role in the development of the First Nations Venture Capital of Québec, Limited Partnership. He acted as Chairman of the Board and then as Executive Director since its inception in 2002 until December 2009. Jean was also a founding member and Vice-President of the Board of Directors of the Aboriginal Financial Officers Association of Canada.

Jean is a licensed pilot and a member of the Canadian Owners and Pilots Association.

Jean lives in Wendake.


Hon. Diana Whalen, MBA, CPA, CMA
Appointed: June 7, 2018
Term expires: March 31, 2021

Diana WhalenDiana is former Deputy Premier, Senior Cabinet Minister, Management Consultant, and Chartered Professional Accountant with over 35 years of experience in public service and management consulting. She has strong expertise in finance, management practices, and research. She is known for leadership skills, relationship management, developing innovative processes, and delivering results.

Diana has served as a volunteer board member for several not-for-profit organizations around Halifax and beyond, and currently sits on the YWCA Advisory Council for Women’s Economic Employment, Bella Rose Theatre in Halifax, and is Co-Founder of the Friends of Clayton Park Society.

Diana lives in Halifax.


Christine Wiedman, PhD, FCPA, FCA
Appointed: April 1, 2017
Term expires: March 31, 2020

Christine Wiedman

Christine Wiedman is KPMG Professor of Accounting and the Associate Director of Scholarship at the School of Accounting and Finance, University of Waterloo, where she has taught since 2006. Previously, she held academic appointments at the Ivey Business School, Western University, and the Mason School of Business William & Mary. Christine served as a member of the AcSB’s Academic Advisory Council from 2005 to 2017. She received her PhD from Cornell University.

Christine has received numerous academic honours and has published widely in leading journals. Her research interests encompass financial reporting and governance issues, including the determinants of firms' financial reporting and disclosure choices, the role of regulation on corporate fraud, and the interpretation of accounting information by capital market participants. She is a member of the editorial boards of several journals, including “Contemporary Accounting Research”.

Christine lives in Stratford.


Heather Wolfe, FIA, FCIA, FSA
Appointed: April 1, 2017
Term expires: March 31, 2020

Heather WolfeHeather Wolfe is Managing Director, Client Relationships, Defined Benefit Solutions at Sun Life Financial, and has been with that organization since 2011. Her responsibilities include strategic planning, solution development, market segmentation and prospecting, product innovation and marketing. From 2005 Heather was Associate Vice President, Retirement and Savings with TD Bank Financial Group, and prior to that she was a consulting actuary at Mercer Human Resource Consulting in Toronto and the U.K.

Heather has Canadian and international experience in retirement and savings arrangements, with particular expertise in de-risking. She is a natural communicator, talented at explaining complex topics in a simple manner. From 2011 to 2014, Heather was a member, and latterly Co-Chair, of the Pensions Sub-committee of the Canadian Institute of Actuaries. She is also a member of the Financial Services Commission of Ontario Actuarial Advisory Committee.

Currently, Heather is the Co-Chair of Sun Life's Empowered Xchanges initiative, a program focused on gender diversity with a mission to ensure women equally seize all opportunities and realize their ambition.

Heather lives in Toronto.