Mr. Pat Cullen:

Well, I suppose, you get back to the fact that the accounts are prepared by the directors and, as auditors, our role is to report on those accounts in accordance with the accounting and auditing framework which is there. And even Nyberg, in his report, said that we carried out that function quite professionally and well. But I think what ... the question it did raise was whether the scope of what the auditor does is adequate. And the auditing profession, certainly, has been looking at that question very closely since that time. And, as Mr. Fitzpatrick went into in some detail in his opening statement, there are quite a lot of changes which have already come in or changes which are in progress, which ... certainly the hope and expectation would be that those changes would certainly mitigate the risk of a similar situation arising again.