Mr. Dargan Fitzgerald:

Certainly ... well, certainly happy to comment on the latter. In relation to the former, I would just comment that the attitude of legislators in each jurisdiction, in each country, does vary greatly. And I'm sure there's broad consensus that in the United States there's a very great focus on that. I'm sure that lessons can be learned in other countries and territories. And I might mention that, for example, in Irish legislation, there has increasingly, and will increasingly be, certification of financial statements amounts by directors, rather than just a sort of general responsibility. So, I do think that has evolved.

In terms of the question you asked about the separation of consulting or advisory work from auditing work, in practice, it is rigidly separated, due to the operation of ethical standards. And so, I must say the profession is extremely conscious of the perils of self-audit or of conflict of interest.

I know in our own firm, as I'm quite sure in the other firms, enormous lengths are gone to to ensure conflicts of interest are either not present or are handled appropriately.