No Bill is ever perfect on Second Stage, but certain issues can be tweaked and altered as we proceed through the subsequent stages. The accountancy bodies have made a strong case for more representation, but I will only support that case when they support the thrust of the Bill. I was glad to hear their spokesperson doing so this morning, although their views have certainly been very negative for the past month. All we have heard from the accountancy bodies is negativity, but that is not the way to play the game at present. The Bill comes from a time when the public was appalled by and aghast at what emerged from the DIRT inquiry and other tribunals concerning the involvement of accountants and auditors in all sorts of nefarious activities that created various difficulties.