Mr. Kevin Morris:

No, because the firm will have papers which will already have documented the internal control systems within the organisation, so that will not be an extra cost.

On the availability of auditors for rural credit unions, is the Deputy asking that if a local firm must retire, whether there will be availability of another firm to take its place, which is contrary to what I am suggesting?

I do not know what would happen in that situation It depends on availability within the area. They may have to travel a number of miles outside the county to find a firm that would suit the requirements.