The necessary structures are in place, but the next question is what the auditor must do. The auditor has to say that, as far as he or she is concerned, the compliance statement, which has been signed off by the directors, is okay. Auditors are now being told – by the same people who will be earning a few thousand euro a day telling them how they should do their business – that this will cause all sorts of problems and that they could go out of business unless they establish a sheaf of consultants to ensure a company complies with health and safety regulations, etc. That is not the case, however, because the Bill is very clear. It says the auditor makes his or her decision on the basis of information formed by the auditor while undertaking an audit, non-audit work or other work for the company. He or she is not required to go looking for new information to do the work differently.