Senator White asked about the provision by auditors of services other than auditing. Section 42 will result in full disclosure of the fees for audit work, audit related work and non-audit work. I strongly support that provision. People will be able to see the position from the accounts. I thank Senator Leyden for his words of congratulations to all concerned in bringing forward this Bill. Senator White also said she supports the requirement that firms over a certain size should have to establish audit committees. The establishment of audit committees is in line with the recommendations of the review group on auditing. It is important to note that the thresholds set out in section 40 are such that only sizeable companies are comprehended by this requirement.