Mr. Diarmuid Collins:

The university takes a perspective. That is reviewed by our audit committee and governing body. The accounts themselves are already audited by our commercial auditors, Deloitte, who have given us a clear set of accounts. While we respect the Comptroller's view, they are university accounts. The Comptroller has chosen to qualify on this issue and in our view it will be resolved in the context of 2015-2016, once we consolidate.