Mr. Cormac Butler:

The legislation is already there, it is a question of whether the banks are complying with it. I can direct the Senator to the AssetCo case to which Mr. Bush referred. There was also a UK report which came out in February named "The Future of Audit". That report made clear that the advice given by some accounting professionals is incorrect and those accounting professionals also stated it is incorrect. The legislation is already there, it is only a matter of getting the banks to comply with it.