“This 2008 report is the result of the Study Group’s deliberations on financial reporting by First Nations. The Study Group consisted of volunteers with the necessary experience and professional qualifications to guide the development of the report. Study Group members were recruited to serve as individuals, not as representatives of their respective organizations. This allowed for a full and open debate on all issues. As First Nations representation was essential to this project, the Study Group included four First Nations accountants as well as a First Nations lawyer.