I mentioned earlier that this Bill imposes new requirements on companies. In some cases these requirements only apply to large companies, but in others they apply to all companies, large and small. The reality is that it was the actions of large companies, and specifically financial institutions, which led the setting up of the DIRT inquiry, which in turn led to the setting up of the review group on auditing. Small companies have been subject to an increasing amount of legislation in recent years. The Office of the Director of Corporate Enforcement and the revamped Companies Registration Office have increased the amount of paperwork with which small companies must now comply. It is right that anyone enjoying the benefit of limited liability should comply with basic minimum legislative requirements, but in recent years these have been growing and growing.