Public Sector Accounting Standards

Public Sector Accounting Discussion Group

About the Discussion Group

The Public Sector Accounting Board (PSAB) established the Public Sector Accounting Discussion Group as a regular public forum at which issues relating to public sector financial reporting can be discussed.

Staff Contact(s)

Martha Jones Denning, CPA, CA

Principal, Public Sector Accounting Board

Search Past Meeting Topics

Use our searchable database to find out if the Public Sector Accounting Discussion Group has discussed a topic that you need information about! 

Submit an Issue

The next meeting of the Group will be held in Toronto and accessible via livestream on April 26, 2019. Individuals are encouraged to submit issues relating to the application of the PSA Handbook by March 1, 2019.


The purpose of the Group is to assist PSAB regarding issues arising on the application of the CPA Canada Public Sector Accounting (PSA) Handbook, as well as other issues of concern with respect to public sector financial reporting, including emerging issues and any issues on which PSAB seeks advice. However, the Group will not issue pronouncements, other communications, or offer interpretations of standards. The Group will also gather information in order to advise PSAB on priorities and possible agenda items for its consideration.


The Discussion Group expects to meet two times a year. The Discussion Group will consider the need for a third meeting if a high volume of submissions is received. A summary of the discussions will be published following meetings.

Members of the public are encouraged to submit issues for consideration by the Group. 

The public is invited to observe the discussion of items on the agenda.


Upcoming meetings & events

See all upcoming meetings and events

Meeting & event summaries

See all meetings & events summaries
November 19, 2018 PSA Discussion Group – Report on November 19, 2018 Livestreamed Meeting

Read the report for details about the discussions of contractual rights, accounting for Indigenous government business enterprises, green infrastructure and PSAB’s reporting model proposals.

June 4, 2018 PSA Discussion Group – Report on June 4, 2018 Livestreamed Meeting

Read the report for details about the discussions of: PSAB’s conceptual framework and reporting model proposals, public liability claims, municipal off-site lot levies, and PSAB’s decision model for choosing a new international strategy.

November 17, 2017 PSA Discussion Group – Report on November 17, 2017 Livestreamed Meeting

Read the report for details about the discussions of: green infrastructure, restructuring transactions, the consolidation of entities using IFRS® Standards for leases, and social impact bonds.

Members and Participants

The Group consists of:

  • a Chair; and
  • individuals with a range of backgrounds and experience, including preparers, users and auditors of government and government organization financial reports prepared in accordance with the PSA Handbook. 

Members have an in-depth knowledge of the PSA Handbook and are aware of the challenges that application of PSA Handbook standards are creating in public sector financial reporting.

Appointments are generally for a three-year term. 

In addition to members, PSAB’s Chair and the Director, Public Sector Accounting, attend the Group’s meetings. Others may be invited to participate in meetings on an ad hoc basis to contribute to discussions on particular issues. An individual who submits an issue can participate in the Group’s discussion of that issue.

Andrew Newman

Ottawa, ON

Caroline Davis

FCPA, FCA Member(s)

Christopher Bayda

Ministry of Finance of Saskatchewan
Regina, SK

Desiree Kennedy

City of Kingston
Kingston, ON

Lorrie Schmalenberg

City of Regina
Regina, SK

Marie-Soleil Tremblay

FCPA auditrice, FCA
École nationale d'administration publique
Québec, QC

Martin Boucher

CPA auditeur, CA
Montréal, QC

Robert Siddall

FCPA, FCA Member(s)

Stuart Barr

Office of the Auditor General of Canada
Ottawa, ON

Suzie Gignac

Ernst & Young
Ottawa, ON

Russ Jones

Office of the Auditor General of British Columbia
Victoria, BC

Rod Monette

FCPA, FCA Honorary Member