Ms Colette Drinan:

No, that has not arisen. Obviously, it has an impact on the plan for how staff were to be deployed. If staff need to take longer on a particular client, then it will have a knock-on impact for the rest of the audit programme. In those situations we look at the amount that we will charge the client. We consider whether it is appropriate in those circumstances to add an additional fee to reflect the fact that the audit took longer than originally envisaged.