Public Sector Accounting Board

Voting members

Rod Monette – Chair
Andrew Newman – Vice Chair
Nola Buhr
Bill Cox
Jean-Guy Gourdeau
Guylaine Leclerc
Margaret MacDonald
Clyde MacLellan
Kim MacPherson
Bill Matthews
Ann Marie Miller
Mike Ruta

Non-voting members

Stephenie Fox
Michael Puskaric


Rod Monette, FCPA, FCA, MBA
Appointed as Chair: May 1, 2012
Term expires: June 30, 2017

Rod Monette was appointed Chair of the Public Sector Accounting Board (PSAB) in May 2012. He has been a member of PSAB since November 2008.

After earning his Chartered Accountant designation with the firm Clarkson Gordon, Rod spent 28 years with the federal government. For 17 of those years, Rod served as a Deputy Minister and Assistant Deputy Minister. He has held the positions of Comptroller General of Canada, Associate Deputy Minister of National Defence, and Chief Financial Officer for the Departments of National Defence, for Public Works and Government Services Canada, and Environment Canada. Rod served as Chair of two federal departmental audit committees, Statistics Canada, and Employment and Social Development Canada. He is a member of the International Public Sector Accounting Standards Board.

In 2012, he was awarded the CMA-CIPFA Lifetime Achievement Award for his outstanding contribution to comptrollership throughout his career.

Rod lives in Toronto.


Andrew Newman, CPA, CA
Appointed as Vice-Chair: February 28, 2014

Term expires: March 31, 2020

Andrew Newman is an Audit Partner with KPMG and leads their Public Sector Audit Practice. He is responsible for audit and accounting services provided to the federal government, municipalities, higher-educational institutions, hospitals, school boards and other government organizations. Andrew also leads KPMG’s Canadian Education Practice (including universities, colleges and school boards) and is their Canadian representation on the Executive Committee of KPMG’s Global Center of Excellence for Education.

In addition to his role as Vice-Chair, Andrew is also the inaugural chair of the Public Sector Accounting Discussion Group. He received a BComm (Hons) from Queen’s University in 1992 and became a Chartered Accountant in 1995.

Andrew lives in Ottawa. 


Nola Buhr, PhD, CPA, CA
Appointed: April 1, 2015
Term expires: March 31, 2018

Nola Buhr is a Professor Emerita of Accounting at the University of Saskatchewan. Before her 15 years with the University, she taught at universities in the United States and Oman.

Nola was awarded her PhD in Accounting from the Richard Ivey School of Business at Western University in 1994. She obtained her Chartered Accountant designation in 1988 and worked in public practice for five years in accounting firms in Winnipeg and Bermuda. 

In March 2009, Nola completed a six-year term as a member of the Public Sector Accounting Board, serving as Chair for the last two years of her term. She has also served as Chair of the Board’s Assets Task Force. In April 2015, Nola completed a seven-year term as a member of the Federal Departmental Audit Committee for Canadian Heritage. She serves as Chair of the Federal Departmental Audit Committee for Indigenous and Northern Affairs Canada.

Nola lives in Saskatoon.


Bill Cox, FCPA, FCA
Appointed: April 1, 2014
Term expires: March 31, 2020

Bill Cox has been with BDO Canada LLP for over 30 years, with 21 years as partner. He has worked exclusively in the public and not-for-profit sectors dealing with financial statements audits, as well as audits of government grants and other specialized audits.

Bill has extensive volunteer experience, participating on the Joint Accounting Standards Board/PSAB Not-for-Profit Organization Task Force and the Joint CPA Canada/Canadian Institute of Actuaries’ Audit of Actuarial Liabilities Task Force. He is also a frequent speaker at forums and conferences on the topic of public sector accounting standards and other developments in the public sector. 

Bill lives in Vancouver.


Jean-Guy Gourdeau, CFA, CPA, CA
Appointed: June 4, 2015
Term expires: March 31, 2018

Jean-Guy Gourdeau is the President and CEO of the Montreal General Hospital Foundation. 

He has over 20 years of financial services experience in organizations such as Solstice Financial Group Inc., Meadow Lake Tribal Council, Richardson Financial Group, and Power Financial Corporation.

Jean-Guy obtained his Bachelor of Commerce Degree from McGill University, with great distinction, as a university scholar and became a Chartered Accountant in 1987.

He is currently a Board member of Fortem Solutions Inc.  Jean-Guy is also active with community organizations, serving as a Board member of the YMCA of Quebec Foundation and a Board, Audit and Investment Committee member of the Foundation of Greater Montreal.  He previously served on a number of other corporate and community boards in Quebec, Toronto and Winnipeg.

Jean-Guy lives in Montreal.


Guylaine Leclerc, FCPA auditor, FCA
Appointed: April 1, 2016
Term expires: March 31, 2019

Guylaine LeclercGuylaine Leclerc is recognized as a leader and visionary in the accounting profession. She has acted as the Auditor General of Quebec since March 2015. Prior to this, Guylaine was a managing partner for the forensic accounting and financial advisory firm, Accuracy, where she led the firm’s expansion outside Europe into Quebec.

Guylaine was also a founding member of the Alliance for Excellence in Investigative and Forensic Accounting. She has served on the Board of Directors and audit committees of a number of organizations, including the Canada Border Services Agency and the Office of the Public Integrity Commissioner of Canada.

Guylaine has been awarded several honours for her contribution to the accounting profession’s reach, notoriety and credibility. The Ordre des comptables professionnels agréés du Québec gave her the title of Fellow in 2004, and the Université Laval awarded her the Gloire de l’Escolle medal at the Grands diplômés ceremony in 2013.

Guylaine lives in Quebec City.


Margaret MacDonald, LL.B
Appointed: April 1, 2013
Term expires: March 31, 2018 

Prior to her retirement in September 2015, Margaret MacDonald served as Deputy Minister of Intergovernmental Affairs, Deputy Minister of Finance and Treasury Board, Deputy Minister of the Treasury Board Office, Deputy Minister of the Department of Labour and Workforce Development and Deputy Minister of Treasury and Policy Board.

She was a senior solicitor with the Department of Justice providing legal advice to a number of government departments, before becoming a Deputy Minister in 2007. Prior to joining the Nova Scotia government in 1985, Margaret practiced for five years with a private law firm.

Margaret lives in Dartmouth.


Clyde MacLellan, FCPA, FCA
Appointed: April 1, 2017
Term expires: March 31, 2020

Clyde MacLellan

Clyde MacLellan was appointed as an Assistant Auditor General of Canada in 2008. He is currently responsible for the Office’s audit work related to federal Crown corporations and other similar quasi-independent federal entities.   He is also responsible for the international audit work of the Office of the Auditor General which currently includes the International Criminal Police Organization (INTERPOL) and representing the Office of the Auditor General of Canada at the United Nations Panel of External Auditors and its technical working group.

Before joining the Office of the Auditor General of Canada in 1991, Clyde was a lecturer of accounting and auditing courses in the undergraduate faculty of Commerce at Saint-Mary’s University, Halifax, Nova Scotia, Canada. He also provided audit, accounting, tax, and business advisory services at Deloitte & Touche in Halifax.

Clyde has contributed to the work of many tasks forces including segmented reporting, indicators of financial condition and concepts underlying financial performance.   He has also served the accounting and auditing profession internationally.  Clyde has a Bachelor of Business Administration degree from Acadia University (Nova Scotia). 

Clyde lives in Ottawa.


Kim MacPherson, CPA, CA, ICD.D, BBA
Appointed: April 1, 2017
Term expires: March 31, 2020

Kim MacPhersonKim MacPherson was appointed Auditor General of New Brunswick in 2010. She is responsible for leading and directing independent audits and advising on how well the provincial government is managing its responsibilities and resources.

Kim has over 30 years of experience with the New Brunswick government serving in various capacities such as Provincial Comptroller,  Department of Finance (Board of Management),  NB Extra-Mural Hospital, Office of the Comptroller, Office of the Auditor General and Thorne Riddell Chartered Accountants.

After graduating with her BBA from the University of New Brunswick, Kim obtained her Chartered Accountant designation. She has instructed Performance Auditing courses in Tanzania for the African Organization of English Speaking Supreme Audit Institutions (AFROSAI-E).  She is a 2016 graduate of the Institute of Corporate Directors and University of Toronto's Rotman School of Management -  Directors Education Program (ICD.D).

Kim has been an active member of various committees in her profession including: New Brunswick Institute of Chartered Accountants, Chartered Professional Accountants of Canada, Public Sector Accounting Board and Canadian Comprehensive Auditing Foundation.

Kim lives in Fredericton.


Bill Matthews, CPA, CA
ppointed: April 1, 2013
Term expires: March 31, 2019

Bill Matthews was appointed Comptroller General of Canada effective July 17, 2014. Prior to becoming the Comptroller General, Bill was Assistant Secretary, Expenditure Management Sector, at the Treasury Board of Canada Secretariat, a position he accepted in 2011. Bill joined the Office of the Comptroller General in 2004 as Senior Director, Government Accounting Policy and Reporting. He was later promoted to Executive Director and appointed Assistant Comptroller General, Financial Management and Analysis Sector, in 2009.

Bill has over 25 years of experience in accounting, financial, and expenditure management in the private and public sectors.

Before joining the Government of Canada, Bill worked in the private sector providing consulting services to public and private sector clients. He participated in two PSAB task forces: Concepts Underlying Financial Performance and Assessment of Tangible Capital Assets. Bill is also a frequent speaker at Financial Management Institute of Canada events and was a member of the organizing committee of the annual CICA Public Sector Financial Reporting Conference in 2007 and 2008. He holds a Bachelor of Commerce from Dalhousie University.

Bill lives in Kanata.


Ann Marie Miller, CPA, CMA
Appointed: April 1, 2016
Term expires: March 31, 2019

Ann Marie MillerAnn Marie Miller is the Comptroller General of Finance for the Government of Newfoundland and Labrador. In this role, she assists the Deputy Minister of Finance and Secretary to the Treasury Board with financial accounting matters. Ann Marie has been with the Government of Newfoundland and Labrador’s Department of Finance for 32 years, with experience in accounting policy, financial planning, Treasury Board support, auditing and financial systems.

She is an active participant on professional boards and committees, currently acting as a member of the Public Service Pension Plan Corporation and the Audit Committee for the Corporation, the Canadian Council of Comptrollers, and the Advisory Board for the School of Business-College of the North Atlantic.

Ann Marie lives in St. John's.


Mike Ruta, FCPA, FCA
Appointed: December 1, 2012
Term expires: March 31, 2018

Mike Ruta is the Chief Financial Officer at the City of Winnipeg. In his role, he oversees the City’s financial reporting and general accounting, accounting systems and related applications, operating and capital budgets, assessment and taxation, treasury, materials and risk management. Prior to joining the City in 1998, Mike was a senior manager with Deloitte.

He currently serves as the Chairman of the Board of Directors of the City of Winnipeg Council Pension Plan and a member of the Police and Civic Employees Pension Boards. Mike was a member of the Board of Directors of the Winnipeg Convention Centre, the Council of the Manitoba Institute of Chartered Accountants and the Canadian Issues Committee of the Government Finance Officers Association.

He also participated on two PSAB task forces: Tangible Capital Assets and Concepts Underlying Financial Performance.

Mike lives in Winnipeg.