Chair, and recognizes exceptional service. 1987-1991 Competency-based accounting education: A major revision of the CGA education program is completed. Competency-based objectives, management emphasis and integration of ethics and information technology become hallmarks of the revised program. 1998 Degree required: CGAs are now required to obtain a bachelor's degree prior to certification. Partnerships are developed with universities to provide distance-learning options. 2003 Asian links secured: CGA-Hong Kong is granted affiliate status. CGA education materials are offered at more than a dozen Chinese universities. 2013 Unifying the accounting profession: CGA-Canada entered into an Integration Agreement with CPA Canada, the body responsible for the new national designation Chartered Professional Accountant. 2014 Unification completes in October 2014. Historically Quebec and Ontario only allowed CAs to audit public companies. In 2004, the Ontario government passed legislation that would enable CAs, CGAs and CMAs to practice public accounting under a reconstituted Public Accountants Council, and as of June 2010 Ontario CGAs were allowed to issue audit opinions. In August 2005, a panel was constituted under the Agreement on Internal Trade (AIT) to rule on a challenge filed by CGA New Brunswick and CGA-Canada. It found Quebec's measures denying CGAs the right to practice public accounting in Quebec to impair trade and recommended legislative changes. The Quebec government committed to address the problem. By November 2009, the 'Regulation respecting the public accountancy permit of the Ordre des comptables généraux accrédités du Québec' enabled qualified CGAs to offer the full range of public accounting services 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 anywhere in Canada. In November 2008, Dr.