Mr. Donal Conway:

The Grant Thornton exercise is a support to the board and the finance department. The Grant Thornton exercise is to assist our internal review, to make it more robust and to bring in outside expertise. The Mazars exercise is fully independent. We enlisted the support of Grant Thornton to examine the association's books, records and ledgers. We envisage Grant Thornton conducting an investigation while also providing support to our own staff. Its involvement represents an extra resource for our own staff. It is very important to stress, from a board perspective, that at no stage were we trying to delay answering the committee's questions.

The additional page provided to the committee today was only completed yesterday by Grant Thornton.