Senators Coghlan, O'Toole, Leyden, Maurice Hayes and McDowell referred to the requirement in section 43 of the Bill for companies to prepare a compliance statement and for auditors to endorse and confirm the validity of such a statement. The thrust of some of the interventions has been that this requirement is unduly harsh and punitive, especially with regard to smaller companies. On the other side, Senator O' Toole set out arguments in its support. I expect companies to be in a position of compliance with all of the various requirements on them in relation to all applicable legislation. The move from being in compliance to declaring such compliance appears to be a logical step. Furthermore, the process of verification by auditors of such compliance would not appear to be an inordinate burden. One does not have to carry out an audit to see if it is being complied with. We can go into detail on that when we take Committee Stage.