Mr. Seamus McCarthy:

Yes, it is quite unusual. One of the things we have to be satisfied about in preparing and presenting an audit report is whether they kept proper books of accounts. Occasionally we will reference it. There would be situations where there may be a lot of manual aspects of the books of accounts. In such situations we may find ourselves having to do more work to try to be satisfied as to the correctness of the financial statements. However, there is an expectation that proper books of accounts are kept and we do address it in every audit.