Ms Aisling Kennedy:

I will hand over to Mr. Prendergast in a moment to comment in detail. I will make some brief remarks. Pricing is not a dimension for which IAASA has regulatory powers. It is a function primarily for the marketplace to determine pricing. My experience beyond IAASA as a customer of audit firms is that customers apply quite a lot of price pressure on those firms, but I will hand over to Mr. Prendergast for any further comment.