Mr. Tony Murphy:

The first question is the easy one. There is an internationally accepted 2%, which is the materiality threshold. If it is under 2%, it is a clean opinion. If it is over 2%, it is either qualified or adverse depending on how pervasive the error is. Across the board we have errors and in our high-risk population it is 6%. That is why we give an adverse opinion.

In terms of work it is funny what the Senator said. All of a sudden when the crisis in the Middle East broke out, the questions we were being asked in different forums moved from Ukraine to Palestine overnight.