Mr. Darragh O'Loughlin:

We commissioned Forvis Mazars partly because we did not have an existing relationship with the organisation. It provides internal audit services to HRI and in the interests of transparency and speed, we jointly commissioned the report with HRI. HRI, which has governance oversight of the IHRB, selected Forvis Mazars to conduct the report. The terms of reference were signed between us, HRI and Forvis Mazars in order to carry it out. The report was issued to us and to HRI simultaneously.