Unfortunately, the bottom line is that it is often the big, important cases – those that are the focus of most public interest – where internal disciplinary procedures fail. That is the primary reason we have to put the existing processes on a statutory footing because they are only as good as the worst case. In very many cases ordinary accountants against whom complaints are made will co-operate. It is in their interests to do so, it is almost like a guilty plea if they do not. They would see it as their ethical and professional duty to co-operate with the professional bodies, of which they are members. However, as matters stand, those bodies do not have statutory power to oblige compliance. It is important that it is given to them. It is in the important cases where there is serious non-compliance – serious fiddling, for the sake of argument – where when an investigation starts one will get partial information or co-operation from those against whom a complaint is made. One does not very often get a refusal to co-operate but one will get partial co-operation with a little of the information one needs in order to make a judgment. Therfore, it is important that the bodies are in a position to use the statutory powers that the Bill gives them in order to ensure full compliance, co-operation, delivery and discovery of documentation and so on. I am glad that that is being done.