Mr. Mark Redmond:

I will respond to the Senator's first question. As our profession is a broad church, I cannot state with certainty that my next point is true of all our members. A large number of our members are doing this work for nothing, out of a sense of good will and loyalty to small business owners who have been under severe pressure for the past five years. I am not seeking sympathy but stating a fact. Our members are helping clients who are in severe economic difficulty to meet their compliance obligations, deal with Revenue audits and banks and manage serious cash liquidity problems. To answer the Senator's question as to whether they understand the psychology involved, they certainly do because they are living it every day with the owners of small businesses. While this imposes a strain on the system, it is one that is being borne and we get on with life.