Mr. Kevin Cardiff:

Or even more sometimes. We audit the farm but we are interested in the process and the control, not the individual farmer. That is not our focus. Since we are not in control of any of the penalties there is no real point representing to us.

That was with regard to the various bio-directives involved.

We spoke about the banking crisis. On whether people should have known a banking crisis was looming, we know that globally there is strong potential for an environmental crisis in the next ten, 20 or 30 years. The European Union and everybody else should at least be engaged on that issue which we should not avoid because it is unpleasant to deal with. The question of how one deals with it is much more complex and, of course, as auditors, when we are compiling special reports in particular, we look at how they will be implemented. When somebody has received funding on condition that some environmental measure will be adhered to, we check that there is cross-compliance. That is part of the audit process.