Dr. Fergal Lynch:

We did work on that. We then had a consultation process that continued from about October or November 2015 into the early months of 2016. We then went to Government with proposals. We analysed the consultation papers. We published the papers on the website in September 2016, I think it was. We were working our way through a process of reform for a period of about two years from 2014 to 2016. With due respect to the report, which I think is absolutely accurate and fair, we were working on this before the Comptroller and Auditor General's report.