We should remind ourselves of the position from which we started in terms of framing the legislation and dealing with these issues, in respect of which there have been long and difficult discussions in the audit review group and the interim Irish Auditing and Accounting Supervisory Authority board. If a Member or somebody from the accountancy bodies or other interest groups raises any issue that has not already been discussed, pulled apart and dealt with by one of those groups, then we will have to listen. That is the yardstick by which we should judge the Bill.