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Lois is an Audit Partner is our St. Catharines office. She has over 30 years of experience serving electricity utilities, municipalities, and other government organizations. Her specialized knowledge has been sought in the preparation of business plans to address hydro deregulation and amalgamation issues, cash flow forecasts, rate applications for recovery of regulatory assets, OEB filings for overpayment recoveries, accounting issues such as PILs, unbilled revenue and net distribution revenue reconciliations. As a result, Lois has hands on experience with applying IFRS standards in the utility industry and an understanding of how IFRS will impact rates and the rate application process. Lois has also written and delivered topic specific training on IFRS to a number of KPMG clients.