1. AGAL (Auditor-General, Alberta), 1996 .Annual Report for 1995-96, September.
2. AGC (Report of the Auditor General of Canada to the House of Commons), 1995 . Annual Report,Matters of Special Importance - 1995 Foreword and Main Points, Annual Report, November, Ottawa.
3. ANAO (Australian National Audit Office), 1994 . Accrual Reporting: Are Agencies Ready? Report No. 32, March, AGPS, Canberra.