Mr. Seamus McCarthy:

Writing to the HEA and getting it to give its view on the matter is probably the best place to start. When an engagement was previously started with universities across the board without defining the issues the committee was going after, it became difficult and drawn-out. If the issue is raised with the HEA and if the authority provides its view on what it requires in terms of disclosures in the financial statements, that is probably a better starting point.