While I am satisfied the Minister of State wishes to ensure, as do we all, that the future regulatory system will have a positive influence on standards throughout the profession, we also have a responsibility to ensure the profession can survive in the new regime. I foresee some problems in that regard. I fear the Bill may place an intolerable burden, especially in a financial sense, on directors of small and medium-sized companies. Furthermore, although most accountants and auditors adhere to very high professional standards, a company's auditor may not be sufficiently confident to comment in relation to anything other than auditing, accounting or taxation of a firm. However, this legislation would seem to demand more. We must recognise that an auditor does not have a legal qualification and, therefore, cannot be expected to comment on compliance with anything other than tax law. I respectfully request the Minister of State to review this section, possibly with a view to confining it to larger companies or, at least, delay it until the exemption threshold for audit is reviewed.