Ms Helen Hall:

Not really. I think Ms Erwin has covered it quite well. I have a couple of comments nonetheless. This is one of the questions that has probably caused most debate. We acknowledge that there are advantages to auditor rotation but there are also disadvantages such as the ones that Ms Erwin mentioned. When we balanced the two up, we felt that the perception of long-term closeness of that relationship probably weighed us down on the side of being in favour of it.