Ms Madeleine Delaney:

Another important point on that is that we are not asking the charities that are companies to do any more work; they have to produce these accounts anyway. We are just telling them we want them to file them with us the same as every other charity so that it is there and visible to the public. Out of fairness, we need to be able to say to those charities and charity trustees that put in so much work to be compliant with their obligations onto the Act that we will look at those who are not and ask them to be compliant as well. It has to be a level playing field. They are all the considerations that we have to take into account. At the end of the day, as Ms Martin said, we are looking to enhance the transparency and accountability in order to increase public trust and confidence.