Mr. Seamus McCarthy:

No, the point of drawing attention to matters that arise are that these are the things that seem to be unusual to us. If there were a systemic issue, I felt may need further attention, I would usually do a sector-wide survey and then report formally to the committee. If it wants further detail, it is open to the committee to write to the bodies, because that is what the process is here. If there is something in the financial statements it needs a further explanation for, the committee needs to get it from them. I am the auditor. What I am fundamentally trying to do is ensure that the information presented in the accounts is true, fair and accurate. It is then for the committee to identify what it wants to follow up on. The attention being drawn is maybe a help to the committee, and it will see patterns over time within a sector or a body.