to for-profit and publicly listed companies. On November 6, 2009, Ontario issued a Notice of Measure claiming that material differences exist in respect of the practice of public accounting in Canada and to protect consumers out of province public accountants would be assessed against Ontario's requirements. Manitoba supported by Alberta, British Columbia and Saskatchewan objected on the grounds that the Ontario regime causes injury to CGAs and impairs internal trade. A Panel convened under the Agreement on Internal Trade reviewed submissions and held a public hearing in Toronto on November 29, 2011. The Panel found that Ontario's notice of measure has impaired or would impair internal trade and has caused or would cause injury. The Panel recommended that Ontario comply with its AIT obligations by April 15, 2012. The outcome is important for CGAs because it removes the last barrier to mobility allowing CGAs to practice public accounting anywhere in Canada. In October 2013, a Special General Meeting of members was held to ratify an Integration Agreement between CGA-Canada and CPA Canada, which was previously approved by the CGA-Canada Board of Directors. The Integration Agreement has now been approved for adoption, it is now CGA-Canada's intent to sign the Agreement with CPA Canada and continue to work towards unification of the entire profession in Canada. Education CGA-Canada's professional education program is competency-based. Competency-based education requires candidates to perform tasks and roles to standards expected in the workplace. The knowledge, skills and professional values required of a CGA are reflected in a list of competencies. These competencies extend over three areas: professionalism, leadership and professional knowledge. They are validated periodically through extensive survey analysis. The CGA Competency Framework details the 130 competencies required of a newly certified CGA. The complete academic program consists of 19 courses, two business cases, and professional qualification exams, spread over several levels: Levels 1 to 3 (Foundation Studies), Level 4 (Advanced Studies), and final level, the PACE qualification or certification level. A CGA must have an undergraduate degree. Students normally require 36 months of supervised work experience, but in all cases, they require a minimum of 24 months. They may meet the experience requirements in any business sector and in a variety of fields. Before issuing audit opinions a CGA must first be licensed as a public accountant. The requirements for licensing include at least 500 public accounting hours per year. See also Certified General Accountants