Keith B. Bowman

Mega Brands, Inc. designs, manufactures and markets toys and stationery products. It operates its business through two product line segments: Toys and Stationery and Activities. The Toys segment offers a broad selection of construction toys that appeal primarily to boys five years and older as well as adult collectors. It also offers a range of puzzles and games for all ages, from preschool to adult. The Stationery and Activities segment offers a broad assortment of art materials, writing instruments, and presentation boards and accessories. The company was founded by Victor J. Bertrand Sr. and is headquartered in Montréal, Canada.

The Public Accountants Council for the Province of Ontario operates as a corporate body for the Province of Ontario. It regulates and ensure that public accounting in Ontario is practised in accordance with internationally respected public accounting standards. The company is headquartered in Toronto, Canada.

Ernst & Young LLP (Canada) engages in the provision of consulting, assurance, tax, and transaction services. The company is headquartered in Toronto, Canada.