Ms Aisling Kennedy:

For the public interest entities whose reporting IAASA directly oversees, it is a small number of the large firms who operate within that space because of its complexity. Different segments are the market are served by firms of different scale. We talked about the use of AI. That is a developing space, but there are lots of data analytics tools that are starting to be used by accounting firms that can potentially level the playing field in facilitating smaller and medium-sized practitioners to do some of what the bigger firms have traditionally been able to do.