This is detailed and complex legislation. It is, however, disappointing that it has taken so long for it to reach the floor of the Oireachtas. The review group on auditing reported in July 2000. Since then, the Tánaiste has issued many press releases about the action which she is taking on the regulation of the accountancy profession. She even took the unusual step of publishing draft heads of a Bill a year ago, before the election, to show what she was doing, but that does not hide the fact that it has taken almost three years for this Bill to reach us. That is an indication, perhaps, that the Tánaiste is more interested in public relations than the actual delivery of public service reform.