Mr. Tony O'Brien:

I have not had that discussion. I would speculate - and I can only speculate - that Deloitte would want to have regard to the possible implications for future processes and reviews if it were the case that not only the final product but also various iterations of their draft reports were subject to general review. This process more or less mirrors, in my view, the type of process that the Comptroller and Auditor General goes through with the special reports, where there will of course be earlier versions; there will be opportunity for comment; and they generally include the views of the Accounting Officer, such as the ones we have today. I do not that think they would normally expect that the committee or indeed anybody else would want to go through these line by line to look at what changes took place between the first and final drafts. What I think Deloitte would consider, then, are what the future implications would be for its work more generally, as a reviewer and auditor, were all of its earlier drafts to be published in the same way. That would be the consideration. It is not my consideration, however, but Deloitte's.