Susan O'Keeffe (Labour) | Oireachtas source

I have a few very short questions and then a couple of longer ones. Mr Cullen, on page 3 of your own statement you say ... I'm sorry, page 7 of your own ... you talk about PN 19 (1) includes section B which deals with the auditor's right and duty to report - "It requires that where an apparent breach of statutory or regulatory requirements comes to the auditor's attention, the auditor should" do various things. Is that "should" or "must"? It is just a "Yes" or "No". Does "should" mean "must" or not?