The accounting profession and companies needed this Bill. The DIRT inquiry showed that a slackness and a laissez faire attitude had emerged in respect of the rigour which should obtain in companies, in the accountancy profession, in the compilation of accounts and in how directors do their business. I approve of that. I accept that wrongdoing occurred, but I do not believe that the majority of those involved in the accountancy profession set out to perpetrate scams. As a result of the slackness to which I refer, it appeared that scant attention was sometimes paid how business was conducted in various areas.