Mr. Michael Gillespie:

They do not have access yet. They are trying to decide what software to use because it is now going to be done on computers. I am not going to tell the Deputy which product but it might be Sage or whatever. Products are going to have to be taught as part of this to show how application software works. A quarter of all schools, more than likely, have instant access to the cloud. The work is not being written for disks anymore; it is all in the cloud. Unless every school has equal access, you cannot do this. It is being delayed so that we can come up with maybe a bespoke package that might work on a laptop or whatever. That is why accountancy is delayed.