John Paul Phelan (Carlow-Kilkenny, Fine Gael) | Oireachtas source

Okay. Can I briefly ... I want to put a couple of questions to you in relation to some matters that I raised with other audit firms. In particular, I want to address the issue of necessary professional scepticism, which I've raised with all the others. And Mr. Nyberg in his report ... and it's a quote that I put to other ... your colleagues from other audit firms and I want to put it to you in relation to your auditing of EBS. And I quote from page 56 of the Nyberg report, paragraph 3.6.2: "The Commission would have expected a bank auditor, exercising necessary professional scepticism, to have concerns where there were growing property and funding exposures, combined with material governance failings." Do you feel that that applies to your auditing of EBS, that finding of the Nyberg report?