Mr. Kevin Bakhurst:

I do not believe that that is fair to Deloitte from what I have seen.

First of all, in terms of the renewal, they are putting in higher thresholds where they have identified issues that they want to be more confident about. Second, if you have senior people in an organisation who are in positions of power and authority who want to somehow try and keep information away from the board or the auditors, they can do it. There is no account of that in any organisation. We have put in place so many safeguards now to make sure that cannot happen again.